Commission Regulation (EC) No 436/2007 of 20 April 2007 on proof of completion of customs formalities for the import of sugar into third countries as provided for in Article 16 of Regulation (EC) No 800/1999
Date: 2007-04-20
Institutions: European Commission
Subjects: customs formalities, import, sugar, third country

L 104/14

EN

Official Journal of the European Union

21.4.2007

COMMISSION REGULATION (EC) No 436/2007

of 20 April 2007

on proof of completion of customs formalities for the import of sugar into third countries as
provided for in Article 16 of Regulation (EC) No 800/1999

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Commission Regulation (EC) No 800/1999 of
15 April 1999 laying down common detailed rules for the
application of
the system of export refunds on agricultural
products (1), and in particular Article 16(4) thereof,

Whereas:

(1)

(2)

(3)

(4)

(5)

Article 33(2) of Council Regulation (EC) No 318/2006 of
20 February 2006 on the common organisation of the
markets in the sugar sector (2) provides that export
refunds in the sugar sector may vary according to desti-
nation, where the world market situation or the specific
requirements of certain markets make this necessary.

Article 1 of Commission Regulation (EC) No 958/2006
of 28 June 2006 on a standing invitation to tender to
determine refunds on exports of white sugar for the
2006/07 marketing year (3) provides for such differen-
tiation by excluding certain destinations.

Article 14(1) of Regulation (EC) No 800/1999 provides
that where the rate of refund varies according to desti-
nation, refunds are to be paid subject to the additional
conditions laid down under Articles 15 and 16 of that
Regulation.

Article 15(1) of Regulation (EC) No 800/1999 provides
the products must have been imported in their
that
the
unaltered state into the third country or one of
third countries for which the refund applies.

Article 16 of Regulation (EC) No 800/1999 lists the
various documents that may constitute proof of
the
completion of customs formalities in a third country

where the refund rate is differentiated according to desti-
nation. Under that Article the Commission may decide,
in certain specific cases to be determined, that the proof
referred to in that Article may be deemed to be furnished
by a specific document or in any other way.

the

contractual obligations,

In the sugar
sector export operations are normally
governed by contracts defined as fob on the London
futures market. As a result, purchasers accept at that
including
fob stage all
proof of completion of customs formalities, without
being the direct beneficiaries of
the refund to which
that proof confers the right. Obtaining that proof for
all quantities exported may entail considerable adminis-
in certain countries, which may
trative difficulties
substantially delay or prevent payment of
the refund
for all the quantities actually exported.

Regulation

Commission

In order to limit the impact on the equilibrium of the
sugar market,
(EC) No
2255/2004 of 27 December 2004 on proof of
completion of customs formalities for the import of
sugar into third countries as provided for in Article 16
of Regulation (EC) No 800/1999 (4) defined the alter-
native proofs offering guarantees enabling the product
to be deemed to have been imported into a third
country.

Since the administrative difficulties and their impact on
the market still persist after the deadline of 31 December
2006, when Regulation (EC) No 2255/2004 ceased to
the alternative proofs of destination should be
apply,
defined again for exports effected from 1 January 2007
and consequently this Regulation should apply retroac-
tively.

(6)

(7)

(8)

(9)

This being a derogation, its period of application should
be restricted.

(1) OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regu-

lation (EC) No 1913/2006 (OJ L 365, 21.11.2006, p. 52).

(2) OJ L 58, 28.2.2006, p. 1. Regulation as

last amended by
Commission Regulation (EC) No 247/2007 (OJ L 69, 9.3.2007,
p. 3).

(3) OJ L 175, 29.6.2006, p. 49. Regulation as last amended by Regu-

lation (EC) No 203/2007 (OJ L 61, 28.2.2007, p. 3).

(10)

The measures provided for in this Regulation are in
accordance with the opinion of
the Management
Committee for Sugar,

(4) OJ L 385, 29.12.2004, p. 22. Regulation as amended by Regulation

(EC) No 2121/2005 (OJ L 340, 23.12.2005, p. 24).

21.4.2007

EN

Official Journal of the European Union

L 104/15

HAS ADOPTED THIS REGULATION:

Article 1

the product
authority or agency issuing the declaration,
has not subsequently been reloaded with a view to being
re-exported;

In the case of exports effected in accordance with Article 32 of
Regulation (EC) No 318/2006, products shall be deemed to
have been imported into a third country on presentation of
the following three documents:

(a) a copy of the transport document;

(b) a declaration that the product has been unloaded, drawn up
by an official authority of the third country in question, by
the official authorities of a Member State established in the
country of destination, or by an international supervisory
agency approved under Articles 16a to 16f of Regulation
(EC) No 800/1999, certifying that the product has left the
unloading site or at least that, to the knowledge of the

(c) a bank document issued by approved intermediaries estab-
lished in the Community certifying that payment corre-
sponding to the export in question has been credited to
the account of the exporter opened with them, or proof
of payment.

Article 2

This Regulation shall enter into force on the third day following
the European
that of
Union.

its publication in the Official

Journal of

It shall apply from 1 January 2007 to 31 December 2007.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 April 2007.

For the Commission

Mariann FISCHER BOEL
Member of the Commission