Commission Regulation (EC) No 491/2008 of 3 June 2008 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 concerning production refunds in the cereals sector
Date: 2008-06-03
Institutions: European Commission
Subjects: cereals, potato, production refund, starch

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COMMISSION REGULATION (EC) No 491/2008

of 3 June 2008

laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 concerning
production refunds in the cereals sector

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 1234/2007 of
22 October 2007 establishing a common organisation of agri-
cultural markets and on specific provisions for certain agri-
cultural products (Single CMO Regulation) (1), and in particular
Article 98 in conjunction with Article 4 thereof,

Whereas:

(1)

(2)

(3)

Council Regulation (EC) No 1784/2003 of 29 September
2003 on the common organization of the market in
cereals (2)
is to be repealed from 1 July 2008 under
Article 201(1)(c) of Regulation (EC) No 1234/2007.

Commission Regulation (EEC) No 1722/93 of 30 June
1993 laying down detailed rules for the application of
Council Regulation (EEC) No 1766/92 concerning
production refunds in the cereals sector (3) has been
Following the
substantially amended several
adoption of Regulation (EC) No 1234/2007 as single
CMO Regulation it is appropriate to adapt Regulation
(EEC) No 1722/93 accordingly.
In the interests of
clarity, that Regulation should be repealed and replaced
by a new Regulation.

times.

In view of the special situation of the market in starch,
and particularly the need to keep prices competitive in
relation to starch produced in third countries and
imported as goods in respect of which the import
arrangements do not provide sufficient protection for
Community producers, Article 96 of Regulation (EC)
No 1234/2007 provides for the grant of a production
refund for starch obtained from maize, wheat or potatoes
and for certain derivatives used in the manufacture of
certain products a list of which is drawn up by the
Commission, or in the absence of significant domestic
production of other cereals for the production of starch,
in Finland and Sweden each marketing year a certain
amount of starch from barley or oats, in so far as this

(1) OJ L 299, 16.11.2007, p. 1. Regulation as last amended by Regu-

lation (EC) No 361/2008 (OJ L 121, 7.5.2008, p. 1).

(2) OJ L 270, 21.10.2003, p. 78. Regulation as last amended by Regu-

lation (EC) No 735/2007 (OJ L 169, 29.6.2007, p. 6).

(3) OJ L 159, 1.7.1993, p. 112. Regulation as last amended by Regu-

lation (EC) No 1996/2006 (OJ L 398, 30.12.2006, p. 1).

(4)

(5)

(6)

(7)

(8)

does not entail an increase in the level of
starch
production from those two cereals. The granting of this
refund aims to enable the user industries concerned to
have access to starch and certain derivatives at a lower
price than that which would result from applying the
rules of the common organization of the market in the
products in question.

Pursuant
1234/2007,
the grant of production refunds,
control and payment,
applied in all Member States.

to Article 98 of Regulation (EC) No
it is necessary to adopt detailed rules for
including rules for
the same rules are

so that

The Regulation (EC) No 1234/2007 provides for a list to
be drawn up of products the manufacture of which uses
starch giving rise to entitlement to the refund.

To ensure that control measures are effective, provision
should be made for beneficiaries of the refund to be
approved in advance by the Member States in whose
territory the abovementioned products are manufactured.

It is necessary to define how the production refund is to
be calculated and how often it is to be fixed. The most
satisfactory calculation method is at present based on the
difference between the market price for cereals and the
price used to calculate the import duty. For reasons of
stability, the production refund should as a general rule
be fixed every month and, as a means of checking that
the production refund is of the correct value, the prices
of cereals should be monitored on the world and the
most representatives Community markets. It should be
clarified which Community markets are to be monitored,
and this monitoring should be limited to maize. Since
taking other cereal prices into account has not had any
practical effect in the past on calculating the amount of
the refund, references to other cereals should therefore
not be necessary.

Production refunds are to be paid for the use of starch
and certain derived products in the manufacture of
required to
certain goods; detailed information is
the
facilitate the appropriate control and payment of
production
competent
authority in the Member State concerned should be
empowered to require applicants to supply any infor-
mation and allow any checks or inspections necessary
to effect such controls.

applicants;

refunds

the

to

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(9)

(10)

(11)

The manufacturer of the product may not necessarily use
basic starch and it is therefore necessary to draw up a list
of certain products derived from starch the use of which
will give the manufacturer the right to receive the refund.

The special characteristics of esterified or etherified starch
could lead to certain speculative processing operations
designed to receive the production refund more than
once; so as to prevent such speculation, measures are
needed to ensure that esterified or etherified starch is
not reprocessed into a raw material the use of which
gives the right to apply for a refund. The level of the
security should be adapted to prevent such speculation.

The production refund should not be paid until
processing has taken place. Once processing has taken
place, payment should be made within five months
following verification by the competent authority that
the starch has been processed. However,
it should be
possible for the manufacturer to receive an advance
before completion of the controls.

(12) With a view to simplification and reducing administrative
burdens and the costs of re-converting modified starches
it
the
production refund below which control measures are
not deemed to be necessary, without expanding the
risk for inappropriate spending of Community resources.

to increase

amount of

appropriate

the

is

(13)

the

Commission Regulation (EEC) No 2220/85 of 22 July
1985 laying down common detailed rules for the appli-
cation of
for agricultural
products (1), applies to the arrangements provided for
in this Regulation. Therefore, the primary requirements
of the obligations incumbent on manufacturers and gua-
ranteed by the lodging of a security should be defined.

system of

securities

(14)

The Management Committee for the Common Organisa-
tion of Agricultural Markets has not delivered an opinion
within the time limit set by its Chairman,

HAS ADOPTED THIS REGULATION:

It is decided to grant a refund taking into account,

2.
particular:

in

(a)

the level of competition with third countries, and the degree
of protection against such competition afforded by the
mechanisms of
the common agricultural policy and the
Common Customs Tariff;

(b) the progress made in the technology of starch manufacture

and utilization;

(c)

the degree to which starch is incorporated in the final
product and/or the relative value of starch in the final
the importance of
product and/or
the product as an
outlet for starch,
in the light of competition with other
products.

The grant of a refund for a product may not cause
competition with other

3.
distortion in the
products which are not eligible for such refunds.

conditions of

Should it be established that distortion has occurred

4.
following the grant of a refund, that refund shall:

(a) be abolished; or

(b) adjusted, in so far as is necessary to eliminate the distortion

in the conditions of competition.

5.
Starches imported into the Community under an import
scheme which gives rise to a reduction in import duty may not
benefit from a production refund.

6.
The decisions provided for in this Article shall be adopted
by the Commission in accordance with the procedure referred
to in Article 195(2) of Regulation (EC) No 1234/2007.

Article 1

1.
In accordance with Article 96 of Regulation (EC) No
1234/2007 a production refund (hereinafter called ‘refund’)
may be granted to natural or
legal persons using starch
extracted from wheat, maize, or potatoes, or certain derived
in the manufacture of the goods listed in Annex I
products,
to this Regulation.

Article 2

For the purposes of this Regulation the following definitions
shall apply:

(a)

‘starch’ means basic starch or a product derived from starch
as listed in Annex II;

For Finland and Sweden, a refund may also be granted for the
use of barley and oat starch limited to a total quantity of
50 000 tonnes in Finland and 10 000 tonnes in Sweden.

(b) ‘approved products’ means any of the products listed in

Annex I;

(1) OJ L 205, 3.8.1985, p. 5. Regulation as last amended by Regulation

(EC) No 1913/2006 (OJ L 365, 21.12.2006, p. 52).

(c)

‘the manufacturer’ means the user of the starch for the
production of approved products.

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Article 3

In cases where a refund is granted, it shall be fixed once a
1.
month. However,
if the prices of maize and/or wheat in the
Community or on the world market change in a significant
the refund calculated in accordance with paragraph 2
way,
can be modified during this month to take account of these
changes.

The refund per tonne of starch of maize, wheat, barley or
the

2.
oats shall be calculated in particular on the basis of
difference, multiplied by a coefficient of 1,6, between:

(a)

the average of
the maize market prices in France and
Hungary, valid during the five days preceding the day of
fixing; and

The refund payable shall be that calculated in accordance
3.
with paragraph 2 and multiplied by the coefficient indicated in
Annex II which corresponds to the CN code of the starch
actually used to manufacture the approved products.

4.
The decisions provided for in this Article shall be adopted
by the Commission in accordance with the procedure referred
to in Article 195(2) of Regulation (EC) No 1234/2007.

Article 4

1. Manufacturers who intend to claim refunds should apply
to the competent authority in the Member State where the
starch is used, giving the following information:

(a)

the name and address of the manufacturer;

(b) the average of

the representative cif Rotterdam import
prices used for the determination of the import duties on
the maize, noted during the five days preceding the day of
the beginning of application.

(b) the range of products in which starch is used,

including
those which are on the list in Annex I and those which
are not, giving a full description and the CN codes;

For the purposes of calculating the difference referred to in the
first subparagraph, the following rules shall apply:

(c)

the address(es) of the place(s) where the starch is to be
processed into an approved product,
the address is
different as these of the manufacturer.

if

(a)

if the maize market price referred to in point (a) is higher
than the intervention price referred to in Article 18 of
Regulation (EC) No 1234/2007, but less than 155 % of
that price, the price to be taken into account shall be the
intervention price plus half the difference between the real
price and the intervention price;

(b) if the maize market price referred to in point (a) is higher
than 155 % of the intervention price, the price to be taken
into account shall be the intervention price plus 27,5 % of
the intervention price.

For potato starch a different rate may be set that reflects the
minimum price indicated in Article 4a of Council Regulation
(EC) No 1868/94 (1). In that case, the calculation shall be made
on the basis of the maize market price in France and Hungary
referred to in point (a) of the first subparagraph, up to a limit of
115 % of the intervention price.

Member States may ask the manufacturer for additional infor-
mation.

2. Manufacturers shall submit a written undertaking to the
competent authority, allowing the competent authorities to
carry out all checks and inspections required to monitor the
use of the starch and that they will provide any information
required.

3.
The competent authority shall take measures to ensure
that the manufacturer is established and officially recognized
in the Member State.

On the basis of the information specified in paragraphs 1
4.
and 2, the competent authority shall draw up a list of approved
manufacturers which it shall keep up to date.

During July, August and September, the maize price referred to
in point (a) of the first subparagraph shall be reduced by the
difference between the intervention price for cereals as referred
to in Article 18 of Regulation (EC) No 1234/2007 valid in June
and that valid in July, save if the price of maize referred to in
point (a) of the first subparagraph corresponds already to that
valid for the new harvest.

(1) OJ L 197, 30.7.1994, p. 4.

Only manufacturers thus approved shall be entitled to claim a
refund in accordance with Article 5.

Article 5

1.
If the manufacturer wishes to apply for a refund, he must
address himself in writing to his competent authority to obtain
a refund certificate. Applications may be lodged every working
day before 13:00 Brussels time.

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2.

The application must specify:

(a)

the name and address of the manufacturer;

(b) the quantity of starch to be used;

(c)

in the case of manufacture of a product falling within CN
code 3505 10 50, the quantity of starch which will be used;

(d) the place(s) where the starch will be used;

(e)

the planned dates of the processing operations.

3.

The application shall be accompanied by:

in which the application was received,

the
following that
refund payable for that starch which is processed in the new
marketing year shall be adjusted according to the difference
between the intervention price applicable during the month of
delivery of the restitution certificate, and that applicable in the
month of processing, multiplied by a coefficient of 1,60. The
operative event for the exchange rate applicable to the refund
shall be
referred to in Article 2(1) of Regulation
(EC) No 1913/2006.

that

Article 7

1. Manufacturers
refund certificate
in possession of
delivered in accordance with Article 6 shall be entitled,
provided all
this Regulation have been
met, to request payment of the refund indicated on the certi-
ficate, after the starch has been used in the manufacture of the
approved products concerned.

the requirements of

a

(a)

the lodging of a security in accordance with Article 8;

2.

Rights under the certificate shall not be transferable.

(b) a declaration by the supplier of the starch that the product
to be used has been directly produced from maize, wheat,
barley, oats or potatoes, with the exclusion of all use of by-
products obtained at the time of the manufacture of other
agricultural products or goods.

4. Member States may require additional information.

Article 6

As soon as applications submitted in accordance with
the competent authority shall verify

1.
Article 5 are received,
them and shall issue the refund certificate forthwith.

2. Member States shall use national forms for the refund
certificate which, without prejudice to the other provisions of
Community legislation, shall contain at least the information
specified in paragraph 3.

The

refund certificate

information
3.
referred to in Article 5(2) and state the refund rate and the
last day of its validity, which shall be the last day of the third
month following the month of issue.

include

shall

the

Article 8

1.
The issue of a certificate shall be subject to the lodging of
a security by the manufacturer with the competent authority,
equal to EUR 15 per tonne of basic starch, where appropriate
multiplied by the coefficient corresponding to the type of starch
to be used as set out in Annex II.

The security shall be released in accordance with Regu-
2.
lation (EEC) No 2220/85. The primary requirement within the
meaning of Article 20 of that Regulation shall be the processing
of the quantity of starch stated on the application into approved
products within the period of validity of
the certificate.
However, if a manufacturer has processed at least 90 % of the
quantity of starch stated on the application, he shall be deemed
to have fulfilled that primary requirement.

Article 9

1.
The definitive payment of the refund may be made only
after the manufacturer has notified the competent authority of
the following information:

(a)

the date or dates of purchase and delivery of the starch;

However, during July, August and until 24 September included,
the validity of the certificates requested during the periods in
question is limited to 30 days as from the day on which they
are issued, without being able to exceed the limit of 30
September.

(b) the name and address of the suppliers of the starch;

(c)

the name and address of the producers of the starch;

(d) the date or dates on which the starch was processed;

4.
The rate of the refund applicable and stated on the certi-
ficate corresponds to that valid the day of the receipt of the
request.

(e)

the quantity and type of starch,
which has been used;

including the CN codes,

However, where any of the quantities of starch quoted on the
certificate is processed during the cereals marketing year

(f)

the quantity of the approved product shown on the certi-
ficate and manufactured using the starch.

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2. Where the product mentioned on the certificate falls
within CN code 3505 10 50, the notification referred to in
paragraph 1 shall be accompanied by the lodging of a
security equal to the production refund payable on the manu-
facture of the product in question. However, where the amount
of the production refund is less than EUR 30/tonne of starch,
the security shall not be required and the verification and
control measures provided for in Article 10 shall not apply.

(c)

that the product in question will be sold only to a party
who will take the undertaking mentioned in point (b), on
the basis of either a contractual clause established for that
purpose or a specific condition mentioned in the sales
invoice; the manufacturer shall retain a copy of the sales
contract or of the sales invoice, to be kept at the disposal of
the competent authority;

The primary requirement, within the meaning of Article 20 of
Regulation (EEC) No 2220/85, constitutes the use or the export
of the product in accordance with the respective provisions of
points (a) and (b) of Article 10(1) of this Regulation. The use or
the export is to be effected within 12 months following the
deadline of validity of the certificate. An extension of maximum
six months of this deadline may be considered on the basis of a
duly justified request presented to the competent authority.

Before payment, the competent authority shall establish
3.
that
the
the starch has been used for the manufacture of
approved products in accordance with the information stated
on the certificate. This will normally be achieved using admi-
nistrative checks, but these should be supported by physical
checks where necessary.

in this Regulation shall be
All checks provided for
4.
completed within five months of
the date on which the
competent authority received the information required in
paragraph 1.

5. Where the quantity of starch processed is greater than the
quantity shown on the certificate, then the extra quantity, up to
a limit of 5 %, shall be deemed to have been processed under
to the refund indicated
that document, conferring a right
thereon.

(d) that he is aware of the provisions of paragraph 8;

(e)

the name and address of the party who receives the product
and the quantity involved if the product is transferred;

(f)

the number of the T 5 control copy if the buyer is located
in another Member State.

3.
At the end of each quarter, the manufacturer shall forward
copies of the declaration referred to in paragraph 2 to his
competent authority within 20 working days. On receipt, the
competent
same
concerned shall
documents to the competent authority of the buyer within 20
working days.

forward the

authority

the product

Both manufacturers and buyers of

4.
falling
within CN code 3505 10 50 must have stock records of a
type approved by the Member States so that compliance with
the undertakings and information contained in the manufac-
turer's declaration referred to in paragraph 2 can be verified.
The competent authorities of the Member States will carry out
verifications on the basis of these stock records with reference
to financial accounts, including invoices and bank extracts, as
necessary to satisfy themselves of the quantitative operations
recorded.

Article 10

1.
The security provided for in Article 9(2) shall be released
only once the competent authority has received proof that the
product falling within CN code 3505 10 50:

However, the buyers who, each quarter, use a quantity of the
products within this CN code which is less than 1 000 kg, can
be exempted from this obligation.

(a) has been used within the

customs

Community to manufacture products other
listed in Annex II; or

territory of

the
than those

(b) has left the customs territory of the Community, in the case

of direct export to third countries.

2.
The proof referred to in paragraph 1(a) shall consist of a
declaration submitted by the manufacturer to the competent
authority, indicating:

(a) whether the product in question is to be processed;

5.
The verification provided for in paragraph 4 shall be made
by the competent authorities of the respective Member States at
the premises of the manufacturer and of the buyer after the end
of each quarter. Such checks shall focus on reconciling global
data relating to that period for the manufacturers and buyers
concerned, and with detailed verification of at least 10 % of all
the transactions and utilizations which have taken place.

Such verification shall be determined by the competent autho-
rities on the basis of a risk analysis, taking into account the
importance of the quantities and sums involved, findings from
previous verifications, and other factors to be decided by the
competent control authorities.

(b) that the product will be used to manufacture only products

other than those listed in Annex II;

Each verification operation must be completed not later than
five months after the end of each quarter.

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The competent authority of the manufacturer must have the
results of each verification at its disposal not later than 20
working days after the end of each check.

security referred to in Article 8(1)
accordance with Title V of Regulation (EEC) No 2220/85.

shall be released in

Where such verifications take place in two or more Member
States, the competent authorities concerned shall communicate
the results of the verifications made as part of the procedures
referred to in Council Regulation (EEC) No 1468/81 (1).

If irregularities are found in 3 % or more of the checks
the competent authorities shall

6.
referred to in paragraph 5,
intensify checks.

Where the results of verifications so warrant,
the authority
which released the security shall apply the penalty provided
for in paragraph 8 to the manufacturer concerned.

7. When the product in question is the subject of intra-
Community trade or is exported to third countries via the
territory of another Member State, a T 5 control copy shall
be issued in accordance with Commission Regulation (EEC)
No 2454/93 (2).

Box 104 of the control copy shall include, under the heading
‘Other’, one of the entries listed in Annex III to this Regulation.

8.
If the conditions laid down in paragraphs 1 to 7 are not
met, the competent authority of the Member State concerned
shall, without prejudice to national sanctions, require payment
of an amount equivalent
refund
applicable to the product in question during the 12 preceding
months.

to 150 % of

the highest

The refund shall be paid not later than five months after
2.
the date on which the check provided for in Article 9(3) is
completed. However, at the request of the manufacturer, the
competent authority may advance a sum equivalent
to the
refund 30 days after receipt of the said information. Apart
falls within CN code
from cases where
3505 10 50, this advance shall be subject to the lodging of a
security by the manufacturer equal
the sum
advanced. The security shall be released in accordance with
Article 19(1) of Regulation (EEC) No 2220/85.

to 115 % of

the product

Member States shall notify to the Commission:

Article 12

(a) by the end of the first week of each month, the quantities of
starch for which certificate applications as indicated in
Article 5(1) were made during the previous month;

(b) within three months of the end of each quarter of the
the type, quantities and origin of starch
calendar year
(maize, wheat, potatoes, barley or oats) on which refunds
were paid and the quantities of products for which the
starch was used.

Regulation (EEC) No 1722/93 is hereby repealed.

Article 13

Article 11

1.
The refund quoted on the certificate shall be paid only for
the quantity of starch actually processed. At the same time, the

This Regulation shall enter into force on 1 July 2008.

Article 14

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

Done at Brussels, 3 June 2008.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

(1) OJ L 144, 2.6.1981, p. 1.
(2) OJ L 253, 11.10.1993, p. 1.

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ANNEX I

Products for which starch and/or its derivatives are used falling within the following codes and chapters of the
Combined Nomenclature

CN code

ex 1302

Description

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other
mucilages and thickeners, whether or not modified, derived from vegetable products:

– Mucilages and thickeners, whether or not modified, derived from vegetable products:

ex 1302 32 90

– – – Mucilage of guar seeds

ex 1302 39 00

– – Other:

– Carrageenan

ex 1404

Vegetable products not elsewhere specified or included:

1404 20 00

– Cotton linters

ex 1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form;
sugar syrups not containing added flavouring or colouring matter, artificial honey, whether or
not mixed with natural honey; caramel:

1702 50 00

– Chemically pure fructose

ex 1702 90

– Other, including invert sugar:

1702 90 10

– – Chemically pure maltose

ex Chapter 29

Organic chemicals, excluding subheadings 2905 43 00 and 2905 44

Chapter 30

Pharmaceutical products

3402

surface-active

Organic
surface-active preparations, washing
than soap);
preparations (including auxiliary washing preparations), and cleaning preparations, whether
or not containing soap, other than those of heading No 3401

agents

(other

ex Chapter 35

Albuminoidel substances; modified starches; glues; enzymes excluding heading No 3501 and
subheading 3505 10 10, 3505 10 90 and 3505 20

ex Chapter 38

Miscellaneous chemical products excluding heading Nos 3809 and 3824 60

Chapter 39

Plastics and articles thereof

ex Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

4801 00

4802

4803 00

4804

4805

4806

Newsprint, in rolls or sheets

Uncoated paper and paperboard, of a kind used for writing, printing or other graphic
purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper
falling within heading Nos 4801 or 4803; handmade paper and paperboard

Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for
household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or
not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in
rolls or sheets

Uncoated craft paper and paperboard, in rolls or sheets, other than that of heading Nos 4802
or 4803

Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than
as specified in note 2 in Chapter 48 of the Combined Nomenclature

Vegetable parchment, greaseproof papers, tracing papers, and glassine and other glazed trans-
parent or translucent papers, in rolls or sheets

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CN code

Description

4807

4808

4809

4810

4811

Composite paper and paperboard (made by sticking flat layers of paper or paperboard together
with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in
rolls or sheets

Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled,
embossed or perforated, in rolls or sheets, other than paper of the kind described in heading
No 4803

Carbon paper, self-copy paper and other copying or transfer papers (including coated or
in rolls
impregnated paper for duplicator stencils or offset plates), whether or not printed,
or sheets

Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic
substances, with or without a binder, and with no other coating, whether or not surface-
coloured, surface-decorated or printed, in rolls or sheets

impregnated
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated,
covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods
of the kind described in heading Nos 4803, 4809 or 4810

4812 00 00

Filter blocks, slabs and plates, of paper pulp

ex 4813

ex 4813 90

ex 4814

4814 10 00

4814 20 00

4814 90

ex 4816

4816 10 00

4816 90 00

Chapter 52

Cigarette paper, whether or not cut to size or in the form of booklets or tubes:

– Other

Wallpaper and similar wall coverings; window transparencies or paper:
– ‘ingrain’ paper
– Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face
side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of
plastics

– Other

Carbon paper, self-copy paper and other copying or transfer papers (other than those falling
within heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up
in boxes:

– Carbon or similar copying papers

– Other

Cotton

ex 5801

Woven pile fabrics and chenille fabrics, other than fabrics of heading No 5806:

– Of cotton:

5801 21 00

– – Uncut weft pile fabrics

ex 5802

Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading No
5806; tufted textile fabrics, other than products of heading No 5703:

– Terry towelling and similar woven terry fabrics, of cotton:

5802 11 00

5802 19 00

– – Unbleached

– – Other

ex 5803

Gauze, other than narrow fabrics falling within heading No 5806:

5803 10 00

– Of cotton

4.6.2008

EN

Official Journal of the European Union

L 144/11

ANNEX II

Basic starches and products derived from starch

CN code

Description

A. BASIC STARCHES (1) (2)

Quantity of starch needed
to produce one tonne
(Coefficient)

ex 1108

Starches; inulin:

– Starches:

1108 11 00

– – Wheat starch

1108 12 00

– – Maize (corn) starch

1108 13 00

– – Potato starch

ex 1108 19

– – Other starches:

1,00

1,00

1,00

1,00

B. THE FOLLOWING DERIVED PRODUCTS WHEN BASED ON THE ABOVE

1702

including chemically pure lactose, maltose, glucose and
Other sugars,
fructose, in solid form; sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not mixed with natural
honey; caramel:

ex 1702 30

– Glucose and glucose syrup, not containing fructose or containing in the

dry state less than 20 % by weight of fructose:

– – Other:

– – – Containing in the dry state 99 % or more by weight of glucose:

1702 30 51

– – – – In the form of white crystalline powder, whether or not agglo-

1,304

merated

1702 30 59

– – – – Other (3)

– – – Other

1,00

1702 30 91

– – – – In the form of white crystalline powder, whether or not agglo-

1,304

merated:

1702 30 99

– – – – Other (3)

ex 1702 40

– Glucose and glucose syrup, containing in the dry state at least 20 % but

less than 50 % by weight of fructose:

1702 40 90

– – Other (3)

ex 1702 90

– Other, including invert sugar:

1702 90 50

– – Maltodextrine and maltodextrine syrup:

– – – In the form of white crystalline powder, whether or not agglomerated

– – – Other (3)

– – Caramel:

– – – Other:

1702 90 75

– – – – In the form of powder, whether or not agglomerated

1702 90 79

– – – – Other (3)

ex 2905

Acrylic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives:

– Other polyhydric alcohols:

2905 43 00

– – Mannitol

1,00

1,00

1,304

1,00

1,366

0,95

1,52

L 144/12

EN

Official Journal of the European Union

4.6.2008

CN code

Description

2905 44

– – D-glucitol (sorbitol):

– – – In aqueous solution:

2905 44 11

– – – – Containing 2 % or less by weight of D-mannitol, calculated on the

D-glucitol content (4)

2905 44 19

– – – – Other (4)

– – – Other:

2905 44 91

– – – – Containing 2 % or less by weight of D-mannitol, calculated on the

D-glucitol content

2905 44 99

– – – – Other

3505

Dextrins and other modified starches (for example, pregelatinized or
esterified starches), glues based on starches, or on dextrins or other
modified starches:

ex 3505 10

– Dextrins and other modified starches:

3505 10 10

– – Dextrins (5)

– – Other modified starches:

3505 10 90

– – – Other (5)

3505 20

– Glues

ex 3809

Finishing agants, dye carriers to accelerate the dyeing or fixing of dyestuffs
and other products and preparations
example, dressings and
mordants), of a kind used in the textile, paper, leather or like industries,
not elsewhere specified or included:

(for

3809 10

– With basis of amylaceous substances (5)

ex 3824

Prepared binders for foundry moulds or cores; chemical products and
preparations of the chemical or allied industries (including those consisting
of mixtures of natural products), not elsewhere specified or included;
residual products of
the chemical or allied industries, not elsewhere
specified or included:

3824 60

– Sorbitol other than that falling within CN code 2905 44:

– – In aqueous solution

3824 60 11

– – – Containing 2 % or less by weight of D-mannitol, calculated on the

D-glucitol content (4)

3824 60 19

– – – Other (4)

– – Other:

3824 60 91

– – – Containing 2 % or less by weight of D-mannitol, calculated on the

D-glucitol content

3824 60 99

– – – Other

Quantity of starch needed
to produce one tonne
(Coefficient)

1,068

0,944

1,52

1,52

1,14

1,14

1,14

1,14

1,068

0,944

1,52

1,52

(1) The coefficient shown applies to starch with a dry matter content of at least 87 % in the case of maize and wheat starches, and at least

80 % in the case of potato starch.
The production refund payable for basic starch of a lower dry matter content than that shown is to be adjusted using the following
formula.
1. Maize or wheat starch: (Actual percentage of dry matter/87) × Production refund.
2. Potato starch: (Actual percentage of dry matter/80) × Production refund.
Where the production refund is paid for starch falling with CN code 1108, the purity of starch in the dry matter must be at least 97 %.
The degree of purity of the starch in dry matter is determined with the aid of one of the methods published in Annex I to Commission
Directive 72/199/EEC (OJ L 123, 29.5.1972, p. 6).

(2) Directly produced from maize, wheat, or potatoes, with the exclusion of all use of by-products obtained at the time of the manufacture

of other agricultural products or merchandise.

(3) The production refund is payable for products falling within CN codes with a dry matter content of at least 78 %. The production
refund payable for products falling within these CN codes with a dry matter content lower than 78 % is to be adjusted using the
following formula: (Actual percentage of dry matter/78) × Production refund.

(4) The production refund is payable for D-glucitol (sorbitol) in aqueous solution with a dry matter content of at least 70 %. Where the dry
matter content is lower than 70 %, the production refund is to be adjusted using the following formula: (Actual percentage of dry
matter/70) × Production refund.

(5) The production refund is payable for the actual starch or dextrin dry matter content.

4.6.2008

EN

Official Journal of the European Union

L 144/13

ANNEX III

Entries referred to in Article 10(7)

Предназначено за преработка или доставка съгласно Регламент (ЕО) № 491/2008, или за износ
извън митническата територия на Общността.

Se utilizará para la transformación o la entrega, de conformidad con el artículo 10 del
Reglamento (CE) no 491/2008 o para la exportación a partir del territorio aduanero de la
Comunidad.

Použije se pro zpracování nebo dodávku v souladu s článkem 10 nařízení Komise (ES)
č. 491/2008 nebo pro vývoz z celního území Společenství.

forarbejdning eller

Til
nr. 491/2008 eller til udførsel fra Fællesskabets toldområde.

levering i overensstemmelse med artikel 10 i

forordning (EF)

Zur Verarbeitung oder Lieferung gemäß Artikel 10 der Verordnung (EG) Nr. 491/2008 oder
zur Ausfuhr aus dem Zollgebiet der Gemeinschaft bestimmt.

Kasutatakse töötlemiseks või tarnimisekskomisjoni määruse (EÜ) nr 491/2008 artikli 10
kohaselt või ekspordiks ühenduse tolliterritooriumilt.

Προς χρήση για μεταποίηση ή παράδοση σύμφωνα με το άρθρο 10 του κανονισμού (ΕΚ)
αριθ. 491/2008 ή για εξαγωγή από το τελωνειακό έδαφος της Κοινότητας.

To be used for processing or delivery in accordance with Article 10 of Commission Regu-
lation (EC) No 491/2008 or for export from the customs territory of the Community.

À utiliser pour la transformation ou la livraison, conformément à l’article 10 du règlement
(CE) no 491/2008, ou pour l’exportation à partir du territoire douanier de la Communauté.

Da utilizzare per la trasformazione o la consegna, conformemente all’articolo 10 del rego-
lamento (CE) n. 491/2008, o per l’esportazione dal territorio doganale della Comunità.

Izmantošanai pārstrādei vai piegādei saskaņā ar Komisijas Regulas (EK) Nr. 491/2008
10. pantu, vai arī eksportam no Kopienu teritorijas.

Naudoti perdirbimui arba pristatymui pagal Komisijos reglamento (EB) Nr. 491/2008
10 straipsnį, arba eksportui iš Bendrijos muitų teritorijos.

Az 491/2008/EK bizottsági rendelet 10. cikkével összhangban történő feldolgozásra vagy
szállításra vagy a Közösség vámterületéről történő kivitelre irányuló felhasználásra.

Biex jintuża għall-ipproċessar jew għall-kunsinna b’konformità ma’
l-Artikolu 10 tar-Rego-
lament tal-Kummissjoni (KE) Nru 491/2008 jew għall-esportazzjoni mit-territorju doganali
tal-Komunità.

Bestemd voor verwerking of
nr. 491/2008 of voor uitvoer uit het douanegebied van de Gemeenschap.

levering overeenkomstig artikel 10 van Verordening (EG)

Do przetwarzania lub dostaw, zgodnie z art. 10 rozporządzenia Komisji (WE) nr 491/2008,
lub do wywozu z terytorium celnego Wspólnoty.

A utilizar para transformação ou entrega, em conformidade com o disposto no artigo 10.o do
Regulamento (CE) n.o 491/2008, ou para exportação a partir do território aduaneiro da
Comunidade.

A se folosi pentru procesare sau livrare, conform articolului 10 din Regulamentul
nr. 491/2008, sau pentru export de pe teritoriul vamal al Comunității.

(CE)

Na použitie pri spracovaní alebo dodávke v súlade s článkom 10 nariadenia Komisie (ES)
č. 491/2008 alebo na vývoz z colného územia Spoločenstva.

Za predelavo ali dobavo v skladu s členom 10 Uredbe Komisije (ES) št. 491/2008 ali za izvoz
iz carinskih območij Skupnosti.

Käytetään jalostamiseen tai
mukaisesti taikka vientiin yhteisön tullialueelta.

toimittamiseen asetuksen (EY) N:o 491/2008 10 artiklan

Avsedd för bearbetning eller leverans i enlighet med artikel 10 i kommissionens förordning
(EG) nr 491/2008 eller för export från gemenskapens tullområde.

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