Commission Regulation (EC) No 499/2008 of 4 June 2008 amending Regulation (EC) No 1501/95 and Regulation (EC) No 800/1999 as regards the conditions of granting export refunds on agricultural products
Date: 2008-06-04
Institutions: European Commission
Subjects: agricultural product, export refund

5.6.2008

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Official Journal of the European Union

L 146/9

COMMISSION REGULATION (EC) No 499/2008

of 4 June 2008

amending Regulation (EC) No 1501/95 and Regulation (EC) No 800/1999 as regards the conditions
of granting export refunds on agricultural products

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 1493/1999 of
17 May 1999 on the common organisation of the market in
wine (1), and in particular Article 63 thereof,

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 (2),
and in particular Article 167 and
Article 170 in conjunction with Article 4 thereof,

Whereas:

(1)

In accordance with Article 162 of Regulation (EC) No
1234/2007 products listed in that article to be exported
with or without further processing may be eligible to
export refunds if they comply with specific conditions
laid down in Article 167 of
the said Regulation.
Moreover, Article 167(7) of Regulation (EC) No
1234/2007 gives the possibility to the Commission to
establish further conditions for the granting of export
refunds for one or more products. Those conditions
are currently laid down in the Council regulations on
the common organisation of the market in the sectors
listed
in Article 162(1) of Regulation (EC) No
1234/2007. Since those regulations are to be repealed
pursuant
to Article 201 of Regulation (EC) No
1234/2007, horizontal provisions should be established
as from the dates of application of Regulation (EC) No
1234/2007 as provided for in Article 204 of that Regu-
lation.

(2)

Horizontal provisions already exist in Commission Regu-
lation (EC) No 800/1999 of 15 April 1999 laying down
common detailed rules for the application of the system

(3)

(4)

(5)

refunds on agricultural products (3).

of export
is
therefore appropriate to adapt that Regulation in order
to establish the conditions referred to in Article 167(7) of
Regulation (EC) No 1234/2007.

It

to

for

export

refunds

eligibility

Council regulations on the common organisation of the
markets in the poultry, eggs, pigmeat and rice sectors
enabled
non-
Community originating products which were imported
and subsequently exported while they were not suf-
ficiently processed within the meaning of Article 24 of
Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (4).
The refunds in that case are limited to the import
duties paid and in addition the exporter had to prove
that import and export products are one and the same.
As the application of the rule is cumbersome and of very
low practical use, from a point of view of simplification
and harmonisation it should not be maintained.

trade in the form of

Community origin as a prerequisite for eligibility to
export refunds is an important safeguard against abuse
it is aimed at
of the Community budget. In particular,
preventing diversion of
import
operations which would have no commercial purpose
related to the placing of goods on the EU market, but
which would be motivated solely by the opportunity to
collect export refunds upon export. This safeguard has
been in place for the cereals, rice, beef and veal, milk and
milk products, pigmeat, eggs and poultrymeat and should
be maintained. In the interest of continuous protection
against abuse of the Community budget, a horizontal
provision covering all sectors listed in Article 162 of
Regulation (EC) No 1234/2007 is necessary.

for

access

throughout

to refineries

As regards sugar, with a view to organising flow of
the Community,
supplies
special preferential
to the
arrangement
Community market has been introduced in the successive
common market organisations for sugar, allowing the
refining industry to import on special
terms certain
quantities of raw cane sugar originating in the ACP
States party to Protocol No 3 to Annex IV to the ACP-
EC Partnership Agreement and in India and other States
under agreements with those States. This preferential

(1) OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Regu-

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

lation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).

lation (EC) No 159/2008 (OJ L 48, 22.2.2008, p. 19).

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

(4) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-

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

lation (EC) No 1791/2006.

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products

import arrangement has been implemented within the
framework of the common organisation of the market
in sugar. Consequently, Article 27(12)
(b) of Council
Regulation (EC) No 1260/2001 of 19 June 2001 on
the common organisation of the markets in the sugar
sector (1) provided that refunds had to be granted for
the
arrangement.
Following the same approach, the Council decided that
the proof of Community origin had not to be required
for eligibility of refunds under the common organisation
of the markets in the sugar sector established by Council
Regulation (EC) No 318/2006 (2). The requirement of
Community origin should therefore not apply to the
sugar sector.

imported

under

this

Article 2

Regulation (EC) No 800/1999 is amended as follows:

1. Article 1 is replaced by the following:

‘Article 1

to

prejudice

derogations

in
Without
for
Community regulations specific to certain products,
this
Regulation lays down common detailed rules for the appli-
cation of the system of export refunds, hereinafter referred to
as “refunds”:

provided

(6)

(7)

(8)

(9)

Pursuant to the abolition of export refunds for some
products, the list of products for which the refunds has
to be fixed on the basis of an ingredient when
compound products qualify
refund became
shorter. It is therefore appropriate to mention only the
remaining products in this respect.

for

a

(a)

the products of

the

sectors

of Council Regulation

referred to in
(EC) No

for
Article
162(1)
1234/2007 (*);

The requirement of Community origin in the cereals
sector has already been laid down in Article 12 of
Commission Regulation (EC) No 1501/95 of 29 June
1995 laying down certain detailed rules for the appli-
cation of Council Regulation (EEC) No 1766/92 on the
granting of export refunds on cereals and the measures
to be taken in the event of disturbance on the market for
cereals (3). For the sake of transparency and rationalis-
ation this requirement should be replaced by the hori-
zontal
of
provision
Community origin.

requirement

establishing

the

Regulations (EC) No 1501/95 and (EC) No 800/1999
should therefore be amended accordingly.

The measures provided for in this Regulation are in
accordance with the opinion of
the Management
Committee for the Common Organisation of Agricultural
Markets,

(b) provided for in Article 63 of Council Regulation (EC) No

1493/1999 (**).

___________
(*) OJ L 299, 16.11.2007, p. 1.
(**) OJ L 179, 14.7.1999, p. 1.’

2. Article 11 is replaced by the following:

‘Article 11

1.
Refunds shall be granted for products referred to in
Article 162(1) of Regulation (EC) No 1234/2007 which,
irrespective
the
packaging, are in free circulation and of Community origin.

regarding

situation

customs

the

of

for

sugar

However,
in
Article 162(1)(2)(iii) 2nd (b) of Regulation (EC) No
1234/2007, refunds can be granted when they are only in
free circulation.

products

referred

to

HAS ADOPTED THIS REGULATION:

Article 1

Article 12 of Regulation (EC) No 1501/95 is deleted.

(1) OJ L 178, 30.6.2001, p. 1. Regulation repealed by Regulation (EC)

No 318/2006 (OJ L 58, 28.2.2006, p. 1).

(2) OJ L 58, 28.2.2006, p. 1. Regulation as last amended by Regulation
(EC) No 1260/2007 (OJ L 283, 27.10.2007, p. 1). Regulation (EC)
No 318/2006 will be replaced by Regulation (EC) No 1234/2007 as
from 1 October 2008.

(3) OJ L 147, 30.6.1995, p. 7. Regulation as last amended by Regu-

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

the

For

the grant of

are of
refund, products
2.
they are wholly obtained in the
Community origin if
Community or
substantial
processing or working in the Community in accordance
with the provisions of Article 23 or 24 of Regulation
(EEC) No 2913/92.

they underwent

their

last

if

However, without prejudice
obtained from the following shall not qualify for refund:

to paragraph 4, products

(a) materials originating in the Community; and

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(b) agricultural materials covered by the regulations referred
to in Article 1 imported from third countries which did
not undergo a substantial processing in the Community.

and cane syrups falling within CN codes 1702 60 95
and 1702 90 95, used in products listed in Article 1(2)
of Regulation (EC) No 2201/96;

3. Where the refund is granted on condition that the
product is of Community origin, exporters shall declare the
origin as defined in paragraph 2 in accordance with the
Community rules in force.

4. Where compound products qualifying for a refund on
one or more of their ingredients are exported, the refund on
the latter shall be granted subject to its or their compliance
with the condition set out in paragraph 1.

The refund shall also be granted where the ingredient, or
ingredients, in respect of which the refund is claimed were
originally of Community origin and/or in free circulation as
provided for in paragraph 1 and are no longer in free circu-
lation on account solely of
their incorporation in other
products.

For

the purposes of paragraph 4,

5.
refunds on the
following shall be deemed to be refunds fixed on the basis
of an ingredient:

(c) milk and milk products and sugar exported in the form
of products falling within CN codes 0402 10 91 to 99,
0402 29, 0402 99, 0403 10 31 to 39, 0403 90 31 to
39, 0403 90 61 to 69, 0404 10 26 to 38, 0404 10 72
to 84 and 0404 90 81 to 89 and exported in the form
of products falling within CN code 0406 30 which are
not products originating in Member States or products
coming from third countries which are in free circulation
in Member States.

___________
(*) OJ L 172, 5.7.2005, p. 24.’

Article 3

This Regulation shall enter into force on the seventh day
following its publication in the Official Journal of the European
Union.

However, it shall apply:

(a) products of the cereals, eggs, rice, sugar, milk and milk
products sectors, exported in the form of goods referred
to in Annex II
to Commission Regulation (EC) No
1043/2005 (*);

(a) as regards the cereals, beef and veal, pigmeat, milk and milk
products, eggs and poultrymeat sectors, from 1 July 2008;

(b) white sugar and raw sugar falling within CN code 1701,
isoglucose
1702 30 10,
falling within CN codes
1702 40 10, 1702 60 10 and 1702 90 30 and beet

(c) as regards the sugar sector, from 1 October 2008.

(b) as regards the rice sector, from 1 September 2008;

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

Done at Brussels, 4 June 2008.

For the Commission

Mariann FISCHER BOEL
Member of the Commission