Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products
Date: 2013-02-27
Institutions: European Commission
Subjects: agricultural levy, agricultural product, certificate of origin, export (EU), generalised preferences, import (EU), tariff quota

EUROPEAN 
COMMISSION 

Brussels, 27.2.2013  
COM(2013) 106 final 

2013/0063 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

laying down the trade arrangements applicable to certain goods resulting from the 
processing of agricultural products  

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TABLE OF CONTENTS 

EXPLANATORY MEMORANDUM ....................................................................................... 4 

1. 

2. 

3. 

4. 

5. 

CONTEXT OF THE PROPOSAL............................................................................... 4 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS........................................................................................ 10 

LEGAL ELEMENTS OF THE PROPOSAL ............................................................ 10 

BUDGETARY IMPLICATION ................................................................................ 11 

ADDITIONAL INFORMATION.............................................................................. 11 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL laying 
down the trade arrangements applicable to certain goods resulting from the processing of 
agricultural products................................................................................................................. 13 

CHAPTER I SUBJECT MATTER, SCOPE AND DEFINITIONS ........................................ 23 

CHAPTER II IMPORTS OFPROCESSED AGRICULTURAL PRODUCTS....................... 24 

SECTION I General provisions for imports ............................................................................ 24 

Subsection I Import duties on processed agricultural products................................................ 24 

Subsection II Import of ovalbumin and lactalbumin................................................................ 25 

SECTION II Preferential trade................................................................................................. 28 

Subsection I Reduction of import duties .................................................................................. 28 

Subsection II Tariff quotas ....................................................................................................... 30 

SECTION III Safeguard measures........................................................................................... 32 

SECTION IV Inward processing ............................................................................................. 33 

CHAPTER III EXPORTS........................................................................................................ 35 

SECTION I Export refunds...................................................................................................... 35 

Section II Refund certificates................................................................................................... 38 

Section III Other measures with regard to exports................................................................... 41 

CHAPTER IV MEASURES APPLYING TO BOTH IMPORTS AND EXPORTS .............. 41 

CHAPTER V DELEGATION OF POWER AND COMMITTEE PROCEDURE................. 44 

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CHAPTER VI FINAL PROVISIONS ..................................................................................... 45 

ANNEX I.................................................................................................................................. 47 

ANNEX II ................................................................................................................................ 56 

ANNEX III............................................................................................................................... 72 

ANNEX IV............................................................................................................................... 74 

ANNEX V ................................................................................................................................ 76 

ANNEX VI............................................................................................................................... 77 

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

(1)  Grounds for and objectives of the proposal 

A.  The  purpose  of  the  proposed  Regulation  (EU)  of  the  Council  and  of  the 
Parliament  replacing  the  trade  arrangements  for  Processed  Agricultural 
Products/non-Annex I goods, currently laid down in Council Regulation (EC) 
No  1216/2009  of  30  November  2009  laying  down  the  trade  arrangements 
applicable  to  certain  goods  resulting  from  the  processing  of  agricultural 
products 1 is: 

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• 

• 

• 

• 

to align it with the legal obligation to differentiate between delegated and 
implementing powers of the Commission, introduced by Articles 290 and 
291 of the Treaty on the Functioning of the European Union (TFEU). 

to  align  it  with  the  Regulation  of  the  European  Parliament  and  of  the 
Council  No  …/…  [COM(2010)  799  final]  establishing  a  common 
organisation of agricultural markets and on specific provisions for certain 
agricultural  products2.  This  Regulation  is  the  proposed  single  Common 
Market Organisation for agricultural products (sCMO) after its alignment 
to the legal requirements of the Lisbon Treaty concerning delegated and 
implementing powers of the Commission). 

to  align  it  with  the  Regulation  of  the  European  Parliament  and  of  the 
Council  No  …/…  [COM(2011)  626  final]  establishing  a  common 
organisation of the markets in agricultural products3. This Regulation is 
the  proposed  single  Common  Market  Organisation  for  agricultural 
products (sCMO) after its adaptation to the Common Agricultural Policy 
(CAP) towards 2020 and to the Multiannual Financial Framework (MFF) 
for 2014-2020. 

to align it with Council Regulation [COM(2011) 629 final] determining 
measures on fixing aids and refunds related to the common organisation 
of the markets in agricultural products  

to update the Annexes to the current Regulation (EC) No 1216/2009 and 
to  integrate  the  Annexes  I  and  II  to  implementing  Regulation  (EC)  No 
578/2010  in  the  basic  act,  taking  into  account  that  Regulation  (EU)  No 
…/…  [COM(2011)  626  final]  does  not  provide  for  an  Annex  replacing 
Annex XX to Regulation (EU) No 1234/2007. 

to  align  the  common  system  of  trade  for  ovalbumin  and  lactalbumin, 
actually  laid  down  in  Council  Regulation  (EC)  No  614/2009  of  7  July 

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3 

OJ L 328, 15.12.2009, p. 10. 
COM (2010) 799 final, 21.12.2010. 
COM(2011) 626 final, 12.10.2011. 

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the  common  system  of 

2009 on the common system of trade for ovalbumin and lactalbumin4, to 
the  Lisbon  Treaty  and  its  differentiation  between  delegated  and 
implementing  powers.  For  reasons  of  rationalisation,  harmonisation  and 
simplification, 
trade  for  ovalbumin  and 
lactalbumin-  processed  agricultural  products  which  are  not  included  in 
Annex  I  to  the  Treaty  and  which  do  not  fall  under  the  single  Common 
market  organisation  for  agricultural  products  –  is  proposed  to  be 
integrated in the trade regime applicable to certain goods resulting from 
the processing of agricultural products, actually laid down in Regulation 
(EC) No 1216/2009.  

• 

to simplify and update the current legal text which, although codified in 
2009,  has  been  in  place  since  1993  without  major  changes,  improve  its 
readability  and  its  understandability  and  provide  a  more  clear  and  solid 
legal  basis  for 
implementing  rules.  For  reasons  of  clarity  and 
simplification, overlaps with other legal texts such as Regulation (EEC) 
No 2913/1992 of 12 October 1992 establishing the Community Customs 
code5,  Regulation  (EEC)  No  2658/87  of  23  July  1987  on  the  tariff  and 
statistical  nomenclature  and  on  the  Common  Customs  Tariff6  and 
Regulation  (EC)  No  1234/2007  of  22  October  2007  establishing  a 
common organisation of agricultural markets and on specific provisions 
for  certain  agricultural  products  (Single  CMO  Regulation)7  have  been 
removed. 

• 

to  create  a  solid  legal  framework  for  the  management  of  the  reduced 
import  duties  and  import  quotas  as  provided  for  by  Free  Trade 
Agreements (FTAs) and for the management of the export refund system 
and adapt the text to current practices in FTAs and export refunds. 

B.  The alignment to the Lisbon Treaty of the sCMO concerns the following point: 

• 

the  common  organisation  for  agricultural  markets  and  the  trade  regime 
for  processed  agricultural  products  contain  similar  provisions  about  the 
import  or  export  regime  for  agricultural  products  and  processed 
agricultural  products  respectively  (such  as  by  example:  reduced  import 
duties,  additional  import  duties,  import  quotas,  export  refunds,  export 
licenses/refund  certificates,  etc  …).  They  also  confer  implementing 
power  to  the  Commission  concerning  similar  competences.  Therefore, 
there should be a parallelism in the way both regulations are adapted to 
the Lisbon Treaty. 

C.  The adaptation to the options taken for the sCMO after 2013 in comparison to 
the current legal texts (Regulation (EC) No 1234/2007 and Regulation (EC) No 
1216/2009) concerns the following: 

4 
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7 

OJ L 181, 14.07.2009, p.8. 
OJ L 302, 19.10.1992, p. 1. 
OJ L 256, 7.9.1987, p. 1. 
OJ L 299, 16.11.2007, p.1. 

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• 

Annex XX of Council Regulation(EC) No 1234/2007 and Annex XVII of 
Regulation  No  …/…  COM  (2010)  799  final]  provide  for  a  list  of 
processed  goods  that  are  eligible  for  the  granting  of  export  refunds  on 
exportation of certain agricultural products used for their manufacturing. 
Regulation  (EU)  No  …/…  [COM(2011)  626  final]  provides  in  article 
133(1)b  that  export  refunds  may  be  granted  for  certain  agricultural 
products  to  be  exported  in  the  form  of  processed  goods  in  accordance 
with Regulation (EC) No 1216/2009. Therefore, this proposal establishes 
in  Annex  II  the  list  of  non-Annex  I  goods  that  are  eligible  for  export 
refunds. 

D. 

In  order  to  maintain  the  statu-quo,  the  proposal  contains  the  following 
Annexes: 

(1)  Annex I is the list with processed agricultural products and replaces the 

current Annex II to Regulation (EC) No 1216/2009; 

(2)  Annex  II  is  the  list  with  non-Annex  I  goods  and  replaces  the  current 
Annex  II  to  Regulation  (EC)  No  578/2010  of  29  June  2010  on  the 
implementation of Council Regulation (EC) No 1216/2009 as regards the 
system  of  granting  export  refunds  for  certain  agricultural  products 
exported in the form of goods not listed in Annex I to the Treaty, and the 
criteria  for  fixing  the  amount  of  such  refunds8  and  replaces  also  the 
current Annex XX to Regulation (EC) No 1234/2007; 

(3)  Annex III is the list with basic products used for the manufacture of non-
Annex I goods and replaces the current Annex I to Regulation (EC) No 
578/2010; 

(4)  Annex  IV  is  the  list  with  processed  agricultural  products  on  which 
additional import duties may be levied and replaces the current Annex III 
to Regulation (EC) No 1216/2009; 

(5)  Annex V is the list with agricultural products used for the manufacture of 
processed  agricultural  products  and  replaces  the  current  Annex  I  to 
Regulation (EC) No 1216/2009. 

E.  Accordingly  it  is  appropriate  to  repeal  Regulations  (EC)  No  1216/2009  and 

(EC) No 614/2009. 

(2)  General context 

A.  Delegated and implementing powers 

Articles  290  and  291  of  the  Treaty  on  the  Functioning  of  the  European  Union 
(TFEU) establish a clear distinction between on the one hand the powers delegated to 
the Commission to adopt non-legislative acts and, on the other, the powers conferred 
on the Commission to adopt implementing acts: 

8 

OJ L 171, 6.7.2010, p. 1.  

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Article  290  TFEU  allows  the  legislator  to  delegate  to  the  Commission  the 
power  to  adopt  non-legislative  acts  of  general  application  to  supplement  or 
amend certain non-essential elements of a legislative act. Legal acts adopted by 
the Commission by virtue of this Article are referred to in the terminology used 
by the Treaty as "delegated acts" (Article 290(3)). 

Article  291  TFEU  requires  Member  States  to  adopt  all  measures  of  national 
law necessary to implement legally binding Union acts. Those acts can confer 
implementing  powers  on  the  Commission  where  uniform  conditions  for 
implementing  them  are  needed.  Legal  acts  adopted  by  the  Commission  by 
virtue  of  this  Article  are  referred  to  in  the  terminology  used  by  the  Treaty  as 
"implementing acts" (Article 291(4)). 

The proposed alignment to the new requirements resulting from Articles 290 and 291 
TFEU is based on a careful qualification of the existing Commission powers under 
Regulations  (EC)  No  1216/2009  and  614/2009  as  "delegated"  or  "implementing" 
which  was  operated  against  the  background of  the  implementing  measures  adopted 
by the Commission on the basis of its current powers.  

Following this exercise, a draft proposal has been prepared. This project provides the 
Legislator  with  the  power  to  define  the  essentials  of  the  trade  arrangements 
applicable  to  processed  agricultural  products/non-Annex  I  goods.  The  general 
guidelines  for  these  arrangements  and  the  general  principles  that  underlie  them  are 
determined  by  the  Legislator.  For  example,  the  general  principles  for  reducing  the 
agricultural  part  of  the  import  duties,  for  the  management  of  import  quotas  or  for 
granting  export  refunds  are  fixed  by  the  Legislator.  Similarly,  the  Legislator  lays 
down  the  principle  of  establishing  a  system  of  refund  certificates,  the  fundamental 
elements of the rules for fixing export refund rates and the exchange of information. 

Pursuant  to  Article  290  TFEU,  the  Legislator  gives  the  Commission  the  power  to 
complete  or  modify  certain  non-essential  elements  of  a  legislative  act.  A 
Commission  delegated  act  may  therefore  determine  the  additional  elements 
necessary  for  the  proper  functioning  of  the  trade  arrangements  established  by  the 
Legislator.  For  example,  the  Commission  shall  adopt  delegated  acts  in  order  to  lay 
down the rights (to get refunds for the export of non-Annex I goods) and obligations 
(to  apply  for  refunds  on  export  of  non-Annex  I  goods)  derived  from  the  issue  of  a 
refund certificate and,  if  necessary depending on the economic situation, to specify 
the  cases  where  a  guarantee  is  not  required  for  the  issuance  of  certificates.  The 
Commission  will  also  be  given  the  power  to  adapt  the  annexes  to  the  proposed 
Regulation  to  international  agreements  concluded  or  provisionally  applied  in 
accordance  with  Article  218  TFEU.  Similarly,  the  Legislator  delegates  to  the 
Commission  the  power  to  adopt  appropriate  rules  in  order  to  ensure  the 
implementation  of  the  Union’s  preferential  trade  arrangements  and  international 
commitments and to avoid distortion of trade.  

Member  States  in  accordance  with  Article  291  TFEU  are  responsible  for 
implementing  the  regime  established  by  the  Legislator.  However,  it  is  necessary  to 
ensure uniform implementation of the scheme in the Member States. Therefore, the 
Legislator  gives  the  Commission  powers  of  implementation,  in  accordance  with 
Article 291(2) TFEU as regards the uniform conditions for the implementation of the 

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trade  arrangements  and  a  general  framework  of  measures  and  procedures  that 
Member States shall implement. 

Those powers should be exercised in accordance with Regulation (EC) No 182/2011 
of  the  European  Parliament  and  the  Council  of  16  February  2011  laying  down  the 
rules  and  general  principles  concerning  mechanisms  for  control  by  the  Member 
States of the Commission's exercise of implementing powers9. 

The examination procedure should be used for the adoption of the acts implementing 
this Regulation given that those acts relate to the CAP as referred to in point (ii) of 
Article 2(2)(b) of Regulation (EU) No 182/2011.  

In order to ensure the efficiency and smooth functioning of the trade arrangements, 
powers  should  also  be  conferred  on  the  Commission  to  carry  out  certain 
administrative or management tasks in respect of: fixing the representative prices and 
trigger  volumes  for  the  purposes  of  import  duties  and  fixing  the  level  of  the 
additional  import  duty,  limiting,  rejecting  or  suspending  the  issuing  of  import 
licences  for  ovalbumin  and  lactalbumin,  ensuring  that  the  available  quantities  of 
tariff  quota  are  not  exceeded  and  that  the  unused  quantities  of  a  tariff  quota  are 
reallocated, the management of the process to guarantee that the quantities available 
under  the  inward  processing  regime  without  prior  examination  of  the  economic 
conditions are not exceeded and the technical measures of adjustment of the refund 
certificate system for keeping the expenditure within available budget limits 

B.  Council powers under Article 43(3) TFEU 

Article 43(3) TFEU provides that "the Council, on a proposal from the Commission, 
shall adopt measures on fixing prices, levies, aids and quantitative limitations. This 
provision forms an exception from Article 43(2) TFEU which requires the ordinary 
legislative procedure to be used "to establish the common organisation of agricultural 
markets  and  the  other  provisions  necessary  for  the  pursuit  of  the  objectives  of  the 
common  agricultural  policy".  It  also  constitutes  an  exception  from  Article  207(2) 
TFEU which equally requires the ordinary legislative procedure to be used to “adopt 
the  measures  defining  the  framework  for  implementing  the  common  commercial 
policy”. 

As an exception, Article 43(3) TFEU needs therefore to be interpreted restrictively so 
as to ensure that the Legislator can exercise its legislative prerogatives under Article 
43(2)  and  Article  207(2)  TFEU.  This  includes  the  Legislator  regulating  the 
fundamental  elements  of  the  common  agricultural  policy  and  of  the  Common 
commercial  policy  and  taking  the  political  decisions  that  shape  their  structure,  and 
determine  their  instruments  and  effects.  Against  this  background  the  specific 
procedure  laid  down  in  Art.  43(3)  TFEU  should  only  be  applied  where  an  issue 
referred to in that provision does not form part of the fundamental policy decisions 
reserved  to  the  Legislator  under  Article  43(2)  and  207(2)  TFEU.  Therefore,  where 
such an issue is inextricably linked with the political substance of the decisions to be 
taken by the Legislator, Article 43(3) TFEU should not be applied.  

Consequently, the proposal is based on the following principles: 

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OJ L 55, 28.2.2011, p.13 

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– 

The  structural  parameters  and  fundamental  elements  of  the  Common 
Agricultural Policy and the Common Commercial Policy may only be decided 
by  the  Legislator.  For  example,  the  export  refund  scheme  for  non-Annex  I 
goods  established  by  Regulation  1216/2009  and  all  its  elements  (refund 
certificates,  small  exporters  reserve)  should  stay  at  the  Legislator's  level,  as 
these  elements  are  inextricably  linked  to  the  definition  of  the  content  of  the 
scheme established by the Legislator and the boundaries of this regime. 

–  Measures on fixing prices, levies, aids and quantitative limitations as referred 
to in Article 43(3), which do not fall in the scope of Article 43(2) TFEU, shall 
be taken by the Council. For example, the general principles for the fixation of 
export  refund  rates  should  be  determined  by  the  Council  under  Article  43(3) 
TFEU. Against this background, it is proposed that measures on the fixing of 
refund  rates  as  referred  to  in  Article  43(3),  which  do  not  fall  in  the  scope  of 
Article 43(2) TFEU, shall be taken by the Council.  

Article  43(3)  TFEU  is  an  autonomous  basis  for  the  adoption  of  legal  acts  by  the 
Council. For fixing the refund rates Article 43(3) TFEU applies and in the interest of 
clarity, the Commission has adopted a separate proposal for a Council Regulation on 
fixing  refunds  which  explicitly  refers  to  that  provision.  The  Commission  has 
submitted that proposal, which is in common with that needed in the context of the 
adaptation of the single CMO Regulation (EC) No 1234/2007 to the Lisbon Treaty, 
in due course to the Council (COM(2011) 629 final10).  

C.  The Common Agricultural policy post 2013 

The  proposal  of  Regulation  (EU)  of  the  Council  and  of  the  Parliament  No  …/… 
[COM(2011)  626  final]  aims  at  adapting  the  single  CMO  to  the  Common 
Agricultural policy post 2013 and to the multiannual financial framework 2014-2020. 
It  is  currently  the  subject  of  long  and  exhausting  discussions  at  Council  and 
Parliament  level.  The  proposed  Regulation  of  the  European  Parliament  and  of  the 
Council is based on a careful examination of the new CMO post 2013 proposal and 
the necessary adaptations of current legal arrangements on the trade arrangements for 
processed  agricultural  products/non-Annex  I  goods  in  order  to  maintain  the  status 
quo.  

Consequently, the list containing the non-Annex I goods eligible for export refunds 
(Annex  XX  of  Regulation  (EC)  No  1234/2007,  annex  XVII  of  COM(2010)  799 
final)  is  transferred  from  the  single  CMO  to  the  Regulation  laying  down  the  trade 
arrangements  applicable  to  certain  goods  resulting  from  the  processing  of 
agricultural products. 

(3)  Consistency with other policies and objectives of the Union 

The proposal is in line with the Common Agricultural Policy and with the Common 
Commercial Policy. 

The proposal is in line with the proposal to adapt the single CMO Regulation (EC) to 
the Lisbon Treaty (COM(2010) 799 final). 

10 

COM(2011) 629 final, 12.10.2011. 

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The proposal is in line with the Common Agricultural Policy (CAP) post 2013 and in 
particular  with  the  proposal  to  adapt  the  single  CMO  Regulation  (EC)  No  …/… 
[COM(2010) 799 final] to the post 2013 CAP (COM(2011) 626 final). 

For reasons of coherence and in order to avoid a legal loophole, this proposal needs 
to  be  adapted  to  the  outcome  of  the  discussions  in  Council  and  Parliament  about 
proposals (COM(2010) 799 final) and (COM(2011) 626 final). 

The proposal is also in line with the Union Customs legislation and in particular with 
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Common 
Customs Code and with Council Regulation (EEC) No 2658/87 of 23 July 1987 on 
the tariff and statistical nomenclature and on the Common Customs Tariff. The latter 
two  Regulations  will  also  be  aligned  to  the  Lisbon  Treaty.  Therefore,  once  a  final 
text of them is adopted, this proposal may need to be adjusted, accordingly.  

2. 

RESULTS OF CONSULTATIONS WITH THE INTERESTED PARTIES AND 
IMPACT ASSESSMENTS 

(1) 

 Consultation of interested parties 

Member States were informed and involved through the channel  of an expert 
group. 

(2)  Collection and use of expertise 

There  was  no  need  for  consultation  of  interested  parties  or  for  external 
expertise since the proposal for the alignment of Regulation No 1216/2009 to 
the  Lisbon  Treaty  is  an  inter-institutional  matter  of  relevance  to  all  Council 
Regulations.  

The same applies for the adaptation to the CAP after 2013 and to the new MFF 
2014-2020  which  is  a  pure  technical  consequence  of  the  adoption  of  the  new 
Single CMO Regulation (EC) No …/… [COM(2011) 626 final]. 

(3) 

Impact assessment 

There  is  no  need  for  an  impact  assessment  since  the  proposal  to  align 
Regulation No 1216/2009 to the Lisbon Treaty is an inter-institutional matter 
of  relevance  to  all  Council  Regulations  and  the  alignment  to  the  new  Single 
CMO  Regulation  is  a  consequence  of  the  new  CAP  after  2013  and  the  new 
MFF 2014-2020. 

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

(1)  Summary of the proposed action 

1. 

in  Regulation  (EC)  No  1216/2009 

Identify 
the  delegated  and 
implementing powers of the Commission and establish the corresponding 
procedure  for  the  adoption  of  these  acts  and  this  in  parallel  with  the 
Lisbon alignment of the sCMO (COM(2010) 799 final). 

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2.  Adapt  Regulation  (EC)  No  1216/2009  to  the  new  Single  CMO 
Regulation [COM (2011)626 final] in the context of the CAP after 2013 
and the new MFF 2014-2020. 

3. 

Integrate  the  common  system  of  trade  for  ovalbumin  and  lactalbumin 
(Regulation  (EC)  No  614/2009)  in  the  trade  regime  for  processed 
agricultural products (Regulation (EC) No 1216/2009). 

(2)  Legal basis 

Article  43(2)  and  Article  207(2)  of  the  Treaty  on  the  Functioning  of  the 
European Union. 

(3)  Subsidiarity principle 

Commercial  policy  is  an  exclusive competence  of  the  Union  –  therefore  only 
the  Union,  and  not  individual  Member  States,  can  legislate  on  trade  matters. 
Agricultural policy is of shared competence between the EU and the Member 
States.  This  means  that  as  long  as  the  Union  does  not  legislate  in  this  field, 
Member  States  maintain  their  competence.  This  proposal  is  limited  to  the 
adaptation of  Regulations  (EC) No 1216/2009 and  (EC)  No  614/2009 to  new 
requirements  introduced  by  the  Lisbon  Treaty  on  one  hand,  and  to  the  new 
Common Agricultural Policy after 2013 on the other hand and thus the existing 
Union approach is not affected. 

(4)  Proportionality principle 

The  proposal  complies  with  the  proportionality  principle  which  requires  each 
decision  and  measure  to  be  based  on  a  fair  assessment  and  balancing  of 
interests, as well as on a reasonable choice of means .  

(5)  Choice of instruments 

Proposed  instrument:  Regulation  of  the  European  Parliament  and  of  the 
Council. 

Other means would not be adequate for the following reason: direct application 
is due to the nature of the CAP and the Common Commercial Policy and their 
management  requirements  and  is  an  indispensable  characteristic  of  CAP  and 
Trade legislation. 

4. 

BUDGETARY IMPLICATION  

This measure does not involve any additional Union expenditure 

5. 

ADDITIONAL INFORMATION 

The  proposal  will  improve  the  comprehensibility  and  accessibility  of  the  legal  text 
laying  down  the  trade  arrangements  applicable  to  certain  goods  resulting  from  the 
processing  of  agricultural  products.  It  will  consolidate  the  legal  basis  for  its 
implementing  Regulations  and  will  align  the  text  with  existing  Commission 

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provisions for example by adding a provision allowing opening of import quotas and 
the way of managing them. In addition it will remove inconsistencies in the current 
legal text such as in Article 14 of Council Regulation (EC) No 1216/2009 that refers 
to  Commission  implementing  Regulation  (EC)  No  1460/9611,  while  implementing 
Regulation (EC) No 1460/96 has Council Regulation (EC) No 1216/2009 as a legal 
basis.

11 

JO L 187, 26.7.1996, p. 18. 

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2013/0063 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

laying down the trade arrangements applicable to certain goods resulting from the 
processing of agricultural products  

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 43(2) and Article 207(2) thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national Parliaments, 
Having regard to the opinion of the European Economic and Social Committee12, 
Acting in accordance with the ordinary legislative procedure13, 

Whereas: 

(1) 

(2) 

(3) 

Council Regulation (EC) No 1216/2009 of 30 November 2009 laying down the trade 
arrangements applicable to certain goods resulting from the processing of agricultural 
products14 and Council Regulation (EC) No 614/2009 of 7 July 2009 on the common 
system of trade for ovalbumin and lactalbumin15 need to be adapted as a consequence 
of the entry into force of the Lisbon Treaty, in particular as regards its introduction of 
a distinction between powers for the Commission to adopt delegated acts and powers 
for it to adopt implementing acts. Further adaptations are needed to improve the clarity 
and transparency of the existing texts. 

Until now the main instrument of the common agricultural policy provided for in the 
Treaty  has  been  Council  Regulation  (EC)  No  1234/2007  of  22  October  2007 
establishing a common organisation of agricultural markets and on specific provisions 
for certain agricultural products (Single CMO Regulation)16.  

In the framework of the reform of the common agricultural policy Regulation (EU) No 
1234/2007 is to be replaced, with effect from 1 January 2014, by Regulation (EU) No 
…/…  of  the  European  Parliament  and  of  the  Council  [COM  (2011)  626  final]17. 
Regulations  (EC)  No  1216/2009  and  (EC)  No  614/2009  should  be  adapted  to  take 
account  of  that  Regulation  in  order  to  maintain  the  coherence  of  the  trade 

12 
13 
14 
15 
16 
17 

OJ C […], […], p. […]. 
OJ C […], […], p. […]. 
OJ L 328, 15.12.2009 p. 10. 
OJ L 181, 14.7.2009, p. 8. 
OJ L 299, 16.11.2007, p. 1. 
OJ C […], […], p. […].. 

EN 

13 

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(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

arrangements  with  third  countries  for  agricultural  products  on  the  one  hand  and  for 
goods resulting from the processing of agricultural products on the other hand.  

Certain  agricultural  products  are  used  for  manufacturing  both  processed  agricultural 
products and goods not listed in Annex I to the Treaty. It is necessary to take measures 
both under the common agricultural policy and under the common commercial policy 
in order to take account of the impact which trade in such products and goods has on 
the achievement of the objectives of Article 39 of the Treaty and of the effects which 
measures  adopted  to  implement  Article  43  of  the  Treaty  have  on  the  economic 
position  of  those  products  and  goods,  given  the  differences  between  the  costs  of 
procuring agricultural products in the Union and on the world market. 

In the Union, a distinction is drawn between agricultural products listed in Annex I to 
the Treaty and processed agricultural products not listed in that Annex in order to take 
account  of  the  different  situations  of  agriculture  and  the  food  industry  in  the  Union. 
The same distinction may not be drawn in certain third countries with which the Union 
concludes  agreements.  Provision  should  therefore  be  made  for  extending  the  general 
rules applicable to processed agricultural products not listed in Annex I to the Treaty 
to certain agricultural products listed in that Annex where an international agreement 
provides for the assimilation of those two types of products.  

In  order  to  prevent  or  counteract  adverse  effects  which  imports  of  certain  processed 
agricultural  products  could  have  on  the  Union  market  and  on  the  efficiency  of  the 
common agricultural policy, it should be possible to subject imports of such products 
to payment of an additional duty if certain conditions are fulfilled. 

Ovalbumin and lactalbumin are processed agricultural products which are not included 
in Annex I to the Treaty. For reasons of harmonisation and simplification, the common 
system  of  trade  for  ovalbumin  and  lactalbumin  laid  down  in  Regulation  (EC)  No 
614/2009  should  be  integrated  in  the  trade  arrangements  applicable  to  certain  goods 
resulting  from  the  processing  of  agricultural  products.  In  view  of  the  fact  that  to  a 
large  extent,  eggs  can  be  substituted  by  ovalbumin  and,  to  a  certain  extent,  by 
lactalbumin, the trade arrangements for ovalbumin and lactalbumin should correspond 
to those established for eggs. 

It is necessary to lay down the main rules governing the trade arrangements applicable 
to  processed  agricultural  products  and  non-Annex  I  goods  resulting  from  the 
processing  of  agricultural  products.  It  is  also  necessary  to  provide  for  the  fixing  of 
reduced  import  duties  and  tariff  quotas  and  the  granting  of  export  refunds  in 
accordance with those main rules. Those rules and provisions should take account of 
the  constraints  on  import  duties  and  export  subsidies  arising  from  the  undertakings 
accepted by the Union under the WTO agreements and bilateral agreements. 

Due  to  the  close  links  between  the  market  for  ovalbumin  and  lactalbumin  and  the 
market for eggs, it should be possible to require the presentation of an import license 
for  imports  of  ovalbumin  and  lactalbumin  and  suspend  the  inward  processing 
arrangements  for  ovalbumin  and  lactalbumin  where  the  Union  market  for  those 
products  or  the  market  for  eggs  is  disturbed  or  is  liable  to  be  disturbed  by  inward 
processing arrangements of ovalbumin and lactalbumin. It should be made possible to 
make the issue of import licences for ovalbumin and lactalbumin and the release  for 

EN 

14 

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(10) 

free circulation of such products covered by a licence subject to requirements as to the 
origin and provenance of the product 

In  order  to  take  into  account  the  evolution  of  trade  and  market  developments,  the 
needs  of  the  markets  for  ovalbumin  and  lactalbumin  or  the  market  for  eggs  and  the 
results  of  the  monitoring  of  the  imports  of  ovalbumin  and  lactalbumin,  the  power  to 
adopt  acts  in  accordance  with  Article  290  of  the  Treaty  should  be  delegated  to  the 
Commission in respect of making the import of ovalbumin and lactalbumin for release 
for free circulation subject to the presentation of an import licence, defining the rights 
and obligations derived from that import licence and its legal effects, determining the 
level of tolerance as regards the respect of the obligation to import, laying down the 
rules  as  to  the  indication  of  the  origin  and  provenance  where  that  is  compulsory, 
providing  for  the  issue  of  import  licences  and  the  release  for  free  circulation  to  be 
subject  to  the  presentation  of  a  document  issued  by  a  third  country  or  an  entity 
certifying  inter  alia  the  origin,  the  authenticity  and  the  quality  characteristics  of  the 
products, establishing the rules on transfer of the import licences, establishing the rules 
necessary  for  the  reliability  and  the  efficiency  of  the  import  licence  system  and 
providing for specific administrative assistance between Member States where needed 
in order to prevent or deal with cases of fraud and irregularities, determining the cases 
where  the  presentation  of  an  import  licence  is  not  required  and  the  cases  where  the 
lodging of the security is not required and laying down rules related to the application 
of horizontal provisions on import licenses for agricultural products and of horizontal 
rules on securities to import licenses for ovalbumin and lactalbumin.  

(11)  Certain processed agricultural products not listed in Annex I to the Treaty are obtained 
using  agricultural  products  subject  to  the  common  agricultural  policy.  The  duties 
applied to imports of those processed agricultural products should counterbalance the 
difference between the world market prices and the prices on the Union market for the 
agricultural  products  used  in  their  production  while  ensuring  the  competitiveness  of 
the processing industry concerned. 

(12)  Under  certain  preferential  agreements  reductions  of  import  duties  for  processed 
agricultural products, which may lead to a phasing out, are granted on the agricultural 
components of the import duties within the framework of the commercial policy of the 
Union.  Those  reductions  should  be  established  by  reference  to  the  agricultural 
components applicable to non-preferential trade. 

(13)  The  agricultural  component  of  the  import  duty  should  counterbalance  the  difference 
between  prices  for  the  agricultural  products  used  in  the  production  of  the  processed 
agricultural  products  in  question  on  the  world  market  and  on  the  Union  market. 
Therefore,  it  is  necessary  to  maintain  a  close  link  between  the  calculation  of  the 
agricultural  component  of  the  import  duty  applicable  to  processed  agricultural 
products and that applicable to agricultural products imported in the unaltered state. 

(14) 

In  order  to  implement  the  international  agreements  providing  for  the  reduction  or 
phasing out of import duties on processed agricultural products on the basis of specific 
agricultural products used or considered to have been used in the manufacturing of the 
processed agricultural products, the power to adopt acts in accordance with Article 290 
of the Treaty should be delegated to the Commission in respect of establishing a list of 
the  specific  agricultural  products  considered  to  have  been  used,  establishing  the 
equivalent quantities and the rules for the conversion of quantities of other agricultural 

EN 

15 

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products  than  those  considered  to  have  been  used  to  equivalent  quantities  of  those 
specific agricultural products, laying down the elements necessary for the calculation 
of  the  reduced  agricultural  component  and  the  reduced  additional  duties  and 
establishing the methods of that calculation, establishing the appropriate documentary 
requirements  and  laying  down  the  negligible  amounts  for  which  the  reduced 
agricultural components and additional duties on sugar and flour shall be fixed at zero. 

(15) 

Import  tariff  concessions  may  be  granted  for  unlimited  quantities  of  the  goods 
concerned or may be granted for limited quantities falling under a tariff quota. Where, 
under  certain  preferential  agreements,  tariff  concessions  are  granted  within  tariff 
quotas,  the  quotas  should  be  opened  and  managed  by  the  Commission.  For  practical 
reasons, it is essential that the management of the non-agricultural part of the import 
duties  of  the  goods  for  which  tariff  preferences  have  been  agreed  are  subject  to  the 
same rules as the management of the agricultural component.  

(16)  Due  to  the  close  links  between  the  market  for  ovalbumin  and  lactalbumin  and  the 
market  for  eggs,  tariff  quotas  for  ovalbumin  and  lactalbumin  should  be  opened  and 
managed  in  the  same  way  as  those  for  eggs  under  Regulation  (EU)  No  …/… 
[COM(2011)  626  final].  Where  necessary,  the  method  of  management  should  take 
account  of  the  supply  needs  of  the  Union  market  and  of  the  need  to  preserve  its 
equilibrium and should be based on methods used in the past, taking into account the 
rights arising under the WTO agreements. 

(17) 

(18) 

In  order  to  ensure  equitable  market  access  for  operators  and  equal  treatment  of 
operators, take account of the supply requirements of the Union market and preserve 
the equilibrium of that market, the power to adopt acts in accordance with Article 290 
of  the  Treaty  should  be  delegated  to  the  Commission  in  respect  of  laying  down  the 
conditions  which  must  be  fulfilled  in  order  to  submit  an  application  within  a  tariff 
quota and provisions relating to transfer of rights within a tariff quota, providing for 
the participation in a tariff quota to be subject to the presentation of an import license 
and  the  lodging  of  a  security  and  laying  down  provisions  on  documentary  evidence, 
requirements or restrictions applicable to tariff quotas. 

It  is  possible  that  the  demand  of  the  processing  industries  for  agricultural  raw 
materials  cannot  be  covered  completely  by  Union  raw  materials  under  competitive 
conditions. Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the 
Community  Customs  Code18  admits  such  goods  under  the  inward  processing 
arrangements subject to fulfilment of the economic conditions defined by Commission 
Regulation  (EEC)  No  2454/93  of  2  July  1993  laying  down  provisions  for  the 
implementation of Council Regulation (EEC) No 2913/92 establishing the Community 
Customs Code19. Under clearly defined circumstances, economic conditions should be 
considered  to  be  fulfilled  for  the  admission  of  certain  quantities  of  agricultural 
products  under  the  inward  processing  arrangements.  Those  quantities  should  be 
determined  on  the  basis  of  a  supply  balance.  Fair  access  to  the  quantities  available, 
equal  treatment  of  operators  and  clarity  should  be  assured  by  a  system  of  inward 
processing certificates issued by Member States. 

18 
19 

OJ L 302, 19.10.1992 p.1. 
OJ L 253, 11.10.1993, p. 1. 

EN 

16 

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(19) 

In  order  to  ensure  the  prudent  and  efficient  management  of  the  inward  processing 
arrangements, taking account of the situation on the Union market for the commodities 
concerned  and  of  the  needs  and  practices  of  the  processing  industries,  the  power  to 
adopt  acts  in  accordance  with  Article  290  of  the  Treaty  should  be  delegated  to  the 
Commission in respect of establishing a list of specific agricultural products for which 
inward  processing  certificates  may  be  issued,  laying  down  the  conditions  and 
eligibility requirements that operators need to fulfil in order to submit an application 
for  an  inward  processing  certificate,  the  rights  derived  from  the  inward  processing 
certificates  and  its  legal  effects,  provisions  relating  to  the  transfer  of  those  rights 
between operators and provisions on documentary evidence and establishing the rules 
necessary  for  the  reliability  and  the  efficiency  of  the  inward  processing  certificate 
system.  

(20)  Arrangements should be made for granting export refunds, within the limit set by the 
Union's  WTO  commitments,  on  certain  agricultural  products  used 
the 
manufacturing  of  goods  not  listed  in  Annex  I  to  the  Treaty  in  order  not  to  penalise 
producers  of  those  goods  for  the  prices  at  which  they  are  obliged  to  procure  their 
supplies  as  a  result  of  the  common  agricultural  policy.  Those  refunds  should  only 
cover the difference between the price of an agricultural product on the Union market 
and on the world market. Those arrangements should therefore be established as part 
of  the  trade  arrangements  for  certain  goods  resulting  from  the  processing  of 
agricultural products.  

in 

(21)  The  list  of  non-Annex  I  goods  qualifying  for  refunds  should  be  established  taking 
account of the impact of the difference between the prices of the agricultural products 
used in their production on the Union market and on the world market and the need to 
counterbalance this difference in whole or in part in order to facilitate the exportation 
of the agricultural products used in the non-Annex I goods concerned. 

(22) 

It  is  necessary  to  ensure  that  no  export  refund  is  granted  for  imported  non-Annex  I 
goods released for free circulation which are re-exported, exported after processing or 
incorporated in other non-Annex I goods. As regards imported cereals, rice, milk and 
milk  products  or  eggs  released  for  free  circulation  it  is  necessary  to  ensure  that  no 
refund  is  granted  where  the  goods  are  exported  after  processing  or  incorporated  in 
non-Annex I goods. 

(23)  The export refund rates for agricultural products exported in the form of non-Annex I 
goods  should  be  fixed  in  accordance  with  the  same  rules  and  modalities  and  in 
accordance  with  the  same  procedure  as  the  export  refund  rates  for  agricultural 
products  exported  in  the  unaltered  state  pursuant  to  Regulation  (EU)  No  …/… 
[COM(2011)  626  final]  and  Regulation  (EC)  No  …/…  of  the  European  Parliament 
and of the Council [COM(2011) 629 final]. 

(24)  Given the close relationship between non-Annex I goods and the agricultural products 
which are used in the manufacturing of those non-Annex I goods, on the one hand, and 
the differences between those goods and products on the other hand, it is necessary to 
provide  for  the  application  of  the  horizontal  rules  and  conditions  relating  to  export 
refunds and export licenses laid down in and adopted pursuant to Regulation (EU) No 
…/… [COM(2011)  626 final], to non-Annex I goods. It is also necessary to provide 
for  the  application  of  horizontal  provisions  on  securities,  checks,  verification  and 
penalties  laid  down  in  and  adopted  pursuant  to  Regulation  (EU)  No  …/…  of  the 

EN 

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(25) 

European  Parliament  and  of  the  Council  [COM(2011)  628  final]20  to  non-Annex  I 
goods. 

In  order  to  take  account  of  the  specific  manufacturing  processes  and  trading 
requirements  of  non-Annex  I  goods  incorporating  certain  agricultural  products,  the 
power to adopt acts in accordance with Article 290 of the Treaty should be delegated 
to  the  Commission  in  respect  of  establishing  the  rules  relating  to  the  definition  and 
characteristics of the non-Annex I goods to be exported and the agricultural products 
used  for  their  manufacture,  rules  on  the  calculation  of  the  export  refunds  for  certain 
agricultural  products  exported  after  processing  into  non-Annex  I  goods,  rules  on  the 
proof of the composition of the exported non-Annex I goods, rules on the simplified 
proof  of  arrival  at  destination  in  the  case  of  differentiated  refunds,  rules  on  the 
requirement of a declaration of the use of certain imported agricultural products, rules 
on  the  assimilation  of  other  agricultural  products  to  basic  products  and  on  the 
determination  of  the  reference  quantity  of  each  of  the  basic  products,  rules  on  the 
application for and the issue of certificates for the export of certain non-Annex I goods 
to certain destinations when provided for in an international agreement concluded by 
the Union in accordance with Article 218 of the Treaty, and rules on the application of 
the horizontal provisions on export refunds for agricultural products and on securities, 
checks, verifications and penalties to non-Annex I goods. 

(26)  Compliance with the export limits arising from international agreements concluded by 
the Union in accordance with Article 218 of the Treaty should be ensured through the 
issuing  of  refund  certificates  for  the  reference  periods  laid  down  in  the  agreements 
taking into account the annual amount provided for in respect of small exporters. 

(27)  Export refunds should be granted up to the total amount available, depending on the 
particular  situation  of  trade  in  non-Annex  I  goods.  The  system  of  refund  certificates 
should facilitate the efficient management of the amounts of refunds.  

(28)  Provision should be made for refund certificates issued by Member States to be valid 
throughout the Union and for their issuance to be subject to the lodging of a security 
guaranteeing  that  the  operator  will  apply  for  refunds.  Rules  should  be  laid  down  for 
refunds  under  the  advance  fixing  system  to  be  granted  for  all  the  applicable  refund 
rates and for the lodging and release of securities. 

(29) 

In order to monitor the expenditure on export refunds and the implementation of the 
refund certificate system, the power to adopt acts in accordance with Article 290 of the 
Treaty  should  be  delegated  to  the  Commission  in  respect  of  defining  the  rights  and 
obligations  derived  from  refund  certificates,  specifying  the  rules  relating  to  their 
transfer,  identifying  the  cases  where  the  presentation  of  a  refund  certificate  or  the 
lodging of a security is not required and specifying the level of tolerance in the event 
of  non-respect  of  the  obligation  to  apply  for  refunds  and  rules  on  the  application  of 
horizontal rules on export licenses and on securities to refund certificates. 

(30)  When  taking  account  of  the  impact  of  targeted  measures  relating  to  export  refunds 
consideration  should  be  given  to  enterprises  processing  agricultural  products  in 
general and the situation of small and medium-sized enterprises in particular. In view 
of the specific needs of small exporters, a global amount should be allocated to them 

20 

COM(2011) 628 final, 12.10.2011. 

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for  each  budget  year,  and  they  should  be  exempted  from  the  requirement  to  submit 
refund certificates under the export refund arrangements. 

(31)  Where pursuant to Regulation (EU) No …/… [COM(2011) 626 final] measures with 
regard to export of an agricultural product are adopted and the export of non-Annex I 
goods  with  a  high  content  of  the  agricultural  product  is  likely  to  hinder  the 
achievement of the objective of those measures, the power to adopt acts in accordance 
with  Article  290  of  the  Treaty  should  be  delegated  to  the  Commission  in  respect  of 
providing  for  equivalent  measures  to  be  taken  with  regard  to  exports  of  those  non-
Annex I goods.  

(32)  Under certain preferential agreements, the Union may limit import duties and amounts 
payable  in  respect  of  exports  in  order  to  counterbalance,  in  whole  or  in  part, 
differences in the price of agricultural products used in the production of the processed 
agricultural  products  or  the  non-Annex  I  goods  in  question.  For  those  processed 
agricultural  products  and  non-Annex  I  goods,  it  is  necessary  to  establish  that  those 
amounts  are  to  be  determined  jointly  as  a  part  of  the  overall  duty  and  are  to 
counterbalance  the  differences  between  the  prices  of  the  agricultural  products  that 
have to be taken into account on the market of the country or the region concerned and 
the Union market..  

(33)  As the composition of processed agricultural products and non-Annex I goods may be 
relevant  for  the  right  application  of  the  trade  arrangements  laid  down  in  this 
Regulation,  it  should  be  possible  to  establish  their  composition  using  qualitative  and 
quantitative analyses. 

(34) 

In  order  to  implement  international  agreements  concluded  by  the  Union  and  ensure 
clarity and coherence with amendments to Council Regulation (EEC) No 2658/87 of 
23 July 1987 on the tariff and statistical nomenclature and on the Common Customs 
Tariff21, the power to adopt acts in accordance with Article 290 of the Treaty should 
be delegated to the Commission in respect of amending certain parts of this Regulation 
and its Annexes for those purposes. 

(35)  Provision  should  be  made  for  Member  States  to  provide  the  Commission  and  each 
other with the information necessary for the implementation of the trade arrangements 
for processed agricultural products and non-Annex I goods. 

(36) 

In order to ensure an appropriate exchange of information between Member States and 
the Commission the power to adopt acts in accordance with Article 290 of the Treaty 
should be delegated to the Commission in respect of defining the nature and type of 
the  information  to  be  communicated,  the  methods  of  communication,  the  rules  on 
rights  of  access  to  the  information  and  information  systems  and  the  conditions  and 
means of publication of this information. 

(37) 

In  order  to  avoid  unnecessary  administrative  burdens  for  operators  and  national 
authorities the power to adopt acts in accordance with Article 290 of the Treaty should 
be delegated to the Commission in respect of setting a threshold below which amounts 
are  not  to  be  levied  or  granted  in  respect  of  import  duties,  additional  import  duties, 

21 

OJ L 256, 7.9.1987, p. 1. 

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19 

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(38) 

reduced  import  duties,  export  refunds  and  amounts  to  be  levied  or  payable  when 
offsetting a jointly established price. 

In  order  to  ensure  uniform  conditions  for  the  implementation  of  this  Regulation  as 
regards imports and inward processing arrangements, implementing powers should be 
conferred  on  the  Commission  in  respect  of  measures  determining  the  processed 
agricultural  products  to  which  additional  import  duties  should  apply  in  order  to 
prevent  or  counteract  adverse  effects  on  the  Union  market,  measures  for  the 
application  of  those  additional  import  duties  as  regards  time  limits  for  proving  the 
import  price,  submitting  documentary  evidence,  the  lodging  of  a  security  and 
determining the additional import duties, measures fixing the representative prices and 
trigger  volumes  for  the  purposes  of  applying  additional  import  duties,  and  measures 
determining  the  level  of  those  duties  based  on  the  difference  between  the  reference 
prices  and  trigger  prices  or  between  the  CIF  import  prices  and  the  trigger  prices,  in 
accordance with the Union's international commitments, measures on the submission 
of applications for import licenses for ovalbumin and lactalbumin, on the issuing and 
use of those import licenses, on their period of validity, on the amount of security to be 
submitted in respect of those licences, on the proof that the requirements for the use of 
those licences have been fulfilled, on the issuing of replacement and duplicate import 
licenses, on the treatment of import licences by the Member States, on the exchange of 
information  needed  for  the  management  of  the  system  of  import  licences  for 
ovalbumin  and  lactalbumin  and  on  the  application  of  horizontal  rules  on  import 
licenses  and  horizontal  rules  on  securities  to  import  licences  for  ovalbumin  and 
lactalbumin, measures limiting the quantities for which those licences may be issued, 
rejecting quantities applied for and suspending the lodging of applications in order to 
manage the market, measures on the fixing of import duties for processed agricultural 
products  in  the  implementation  of  preferential  trade  arrangements,  measures  laying 
down  the  quantities  of  agricultural  products  considered  to  have  been  used  in  the 
manufacturing of the processed agricultural products for the purposes of the reduction 
or phasing out of import duties applicable in preferential trade and measures necessary 
to  avoid  diversion  of  trade,  measures  laying  down  the  annual  tariff  quotas  for  the 
import  of  processed  agricultural  products  and  certain  agricultural  products  in 
accordance with the Union's international commitments, measures on the management 
of those tariff quotas, measures for the application of specific provisions laid down in 
international agreements in relation to, inter alia, the presentation of documents issued 
by  the  exporting  country  and  on  the  destination  and  use  of  the  product,  measures 
laying  down  the  period  of  validity  of  import  licences,  the  amount  of  security  to  be 
lodged, the rules on the use of those import licenses, the specific rules relating to, in 
particular,  the  procedures  under  which  applications  for  import  shall  be  lodged  and 
authorisation granted within the tariff quota, measures guaranteeing that the quantities 
available  within  the  tariff  quotas  are  not  exceeded,  measures  to  reallocate  unused 
quantities  of  the  tariff  quota,  measures  to  adopt  safeguard  measures  against  imports 
into  the  Union  in  accordance  with  Council  Regulations  (EC)  No  260/2009  of  26 
February  2009  on  the  common  rules  for  imports22  and  (EC)  No  625/2009  of  7  July 
2009  on  common  rules  for  imports  from  certain  third  countries23  or  safeguard 
measures provided for in international agreements, measures concerning the quantity 
of  agricultural  products  for  which  inward  processing  certificates  may  be  issued, 

22 
23 

OJ L 84, 31.3.2009, p.1. 
OJ L 185, 17.7.2009, p. 1. 

EN 

20 

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(39) 

measures on the implementation of the inward processing certificate system as regards 
documents  and  procedures  for  lodging  applications  and  issuing  inward  processing 
certificates, measures on the management of the inward processing certificates by the 
Member  States  and  the  procedures  relating  to  administrative  assistance  between  the 
Member  States,  measures  limiting  the  quantities  for  which  inward  processing 
certificates  may  be  issued,  rejecting  quantities  applied  for  in  respect  of  those 
certificates  and  suspending  the  lodging  of  applications  for  inward  processing 
certificates where large quantities are applied for, and measures suspending the use of 
processing or inward processing arrangements for ovalbumin and lactalbumin.  

In  order  to  ensure  uniform  conditions  for  the  implementation  of  this  Regulation  as 
regards  exports  and  certain  general  provisions,  implementing  powers  should  be 
conferred on the Commission in respect of measures on the application of refund rates, 
on  the  method  of  calculation  of  the  export  refunds,  on  the  assimilation  of  certain 
products  to  basic  products  and  the  determination  of  the  reference  quantity  of  basic 
products,  on  the  management  of  certificates  for  the  export  of  certain  non-Annex  I 
goods  to  certain  destinations  when  provided  for  in  an  international  agreement 
concluded  by  the  Union  in  accordance  with  Article  218  of  the  Treaty  and  on  the 
treatment of disappearances of products and quantity losses during the manufacturing 
process  and  the  treatment  of  by-products,  measures  defining  the  procedures  on 
declaration and proof of the composition of the exported non-Annex I goods necessary 
for  the  implementation  of  the  export  refund  system,  measures  on  the  application  of 
horizontal  provisions  on  export  refunds,  securities,  checks,  verification  and  penalties 
to  export  refunds  for  non-Annex  I  goods,  measures  on  the  implementation  of  the 
export  refund  certificate  system  as  regards  documents  and  procedures  for  lodging 
applications  and  issuing  refund  certificates,  the  amount  of  security  to  be  lodged  and 
the means of proof that the obligations derived from the refund certificate have been 
fulfilled,  measures  on  the  management  of  export  refund  certificates  by  the  Member 
States  and  the  procedures  relating  to  administrative  assistance  between  the  Member 
States as regards the refund certificates, measures on the fixing of the global amount 
allocated  to  small  exporters  and  the  threshold  of  exemption  from  the  presentation  of 
refund  certificates,  measures  on  the  application  of  horizontal  provisions  on  export 
licenses  and  on  securities  to  refund  certificates,  measures  limiting  the  amounts  for 
which  refund  certificates  may  be  issued,  rejecting  amounts  applied  for  in  respect  of 
those  certificates  and  suspending  the  lodging  of  applications  for  refund  certificates 
where large amounts are applied for, necessary rules, procedures and technical criteria 
for  the  application  of  other  measures  with  regard  of  exports,  measures  on  the 
establishment and publication of import duties and amounts payable on exports in the 
case  of  direct  offsetting  in  preferential  trade,  measures  ensuring  that  processed 
agricultural  products  declared  for  export  under  a  preferential  trade  agreement  are  in 
fact  exported  under  a  preferential  agreement,  measures  concerning  the  methods  of 
qualitative and quantitative analysis of processed agricultural products and non-Annex 
I  goods,  the  technical  provisions  necessary  for  identifying  the  processed  agricultural 
products  and  non-Annex  I  goods  and  the  procedures  for  the  purpose  of  the 
classification  in  the  Combined  Nomenclature  of  processed  agricultural  products  and 
non-Annex I goods, measures necessary for the implementation of the obligations of 
the  Commission  and  the  Member  States  to  exchange  information  and  measures  to 
make information and documents available. 

(40)  Those  implementing  powers,  except  for  the  ones  concerning  measures  to  fix  the 
representative  prices  and  trigger  volumes  for  the  purposes  of  applying  additional 

EN 

21 

   EN 

import duties and the level of those duties in accordance with the Union's international 
commitments,  measures  limiting  the  quantities  for  which  import  licences,  inward 
processing  certificates  and  refund  certificates  may  be  issued,  rejecting  quantities 
applied for in respect of those licences and certificates and suspending the lodging of 
applications  for  those  licences  and  certificates,  measures  guaranteeing  that  the 
quantities available within the tariff quota are not exceeded and measures to reallocate 
unused  quantities  of  the  tariff  quota,  should  be  exercised  in  accordance  with 
Regulation  (EU)  No  182/2011  of  the  European  Parliament  and  of  the  Council  of  16 
February  2011  laying  down  the  rules  and  general  principles  concerning  mechanisms 
for control by Member States of the Commission's exercise of implementing powers24. 

(41)  The examination procedure should be used for the adoption of the acts implementing 
this  Regulation  given  that  those  acts  relate  to  the  common  agricultural  policy  as 
referred to in point (ii) of Article 2(2)(b) of Regulation (EU) No 182/2011. 

(42)  The  Commission  should  adopt  immediately  applicable  implementing  acts  where,  in 
duly  justified  cases  relating  to  safeguard  measures  against  imports  of  processed 
agricultural  products  into  the  Union  or  to  a  disturbance  or  a  potential  disturbance  of 
the  Union  market  requiring  the  suspension  of  the  use  of  processing  or  inward 
processing  arrangements  for  ovalbumin  and  lactalbumin,  imperative  grounds  of 
urgency so require.  

(43) 

(44) 

It is of particular importance that the Commission carry out appropriate consultations 
during its preparatory work prior to adopting delegated acts, including at expert level. 
The  Commission,  when  preparing  and  drawing  up  delegated  acts,  should  ensure  a 
simultaneous,  timely  and  appropriate  transmission  of  relevant  documents  to  the 
European Parliament and to the Council. 

In accordance with the principle of proportionality it is necessary and appropriate for 
the  achievement  of  the  basic  objective  of  this  Regulation  to  lay  down  the  trade 
arrangements applicable to certain goods resulting from the processing of agricultural 
products.  This  Regulation  does  not  go  beyond  what  is  necessary  in  order  to  achieve 
the  objectives  pursued,  in  accordance  with  Article  5(4)  of  the  Treaty  on  European 
Union. 

(45)  Regulations  (EC)  No  1216/2009  and  (EC)  No  614/2009  should  be  repealed 

accordingly. 

(46) 

In  order  to  ensure  coherence  with  the  common  agricultural  policy,  this  Regulation 
should apply from the same date as Regulation EU No …/… [COM (2011) 626 final 
on the reform of the CAP], 

24 

OJ L 55, 28.2.2011, p. 13. 

EN 

22 

   EN 

                                                 
HAVE ADOPTED THIS REGULATION: 

CHAPTER I 
SUBJECT MATTER, SCOPE AND DEFINITIONS 

Article 1 
Subject matter and scope 

This  Regulation  lays  down  the  trade  arrangements  applicable  to  imports  of  processed 
agricultural products and exports of non-Annex I goods and agricultural products incorporated 
in those non-Annex I goods. 

This  Regulation  shall  also  apply  to  imports  of  agricultural  products  where  an  international 
agreement  concluded  or  provisionally  applied  in  accordance  with  Article  218  of  the  Treaty 
provides  for  the  assimilation  of  those  products  to  processed  agricultural  products  subject  to 
preferential trade. 

Article 2 
Definitions 

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

(a) 

(b) 

(c) 

(d) 

(e) 

(f) 

(g) 

(h) 

(i) 

"agricultural  products"  means  products  listed  in  Article  1  of  Regulation  (EU)  No 
…/… [COM(2011) 626 final]; 

"processed  agricultural  products"  means  products  listed  in  Annex  I  to  this 
Regulation; 

"non-Annex I goods" means those products not listed in Annex I to the Treaty which 
are listed in Annex II to this Regulation; 

“basic  products”  means  the  agricultural  products  listed  in  Annex  III  to  this 
Regulation; 

"agricultural  component"  means  a  part  of  the  import  duty  applicable  to  processed 
agricultural products corresponding to the import duties applicable to the agricultural 
products;  

"additional duties on sugar and flour" means the additional duty on sugar (AD S/Z) 
and the additional duty on flour (AD F/M) as referred to in Part One, Section I, point 
B.6,  of  Annex  I  to  Regulation  (EEC)  No  2658/87  and  laid  down  in  Part  Three, 
Section I, Annex 1, Table 2 of Annex I to that Regulation; 

"ad valorem duty" means the part of the import duty expressed as a percentage rate 
of the customs value; 

"ovalbumin'' means products of CN codes 3502 11 90 and 3502 19 90; 

''lactalbumin" means products of CN codes 3502 20 91 and 3502 20 99. 

EN 

23 

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CHAPTER II 
IMPORTS OFPROCESSED AGRICULTURAL PRODUCTS 

SECTION I 
GENERAL PROVISIONS FOR IMPORTS 

SUBSECTION I 
IMPORT DUTIES ON PROCESSED AGRICULTURAL PRODUCTS 

Article 3 
Components of import duties 

1. 

2. 

1. 

2. 

For  processed  agricultural  products  listed  in  Table  1  of  Annex  I,  the  import  duties 
fixed  in  the  Common  Customs  Tariff  shall  consist  of  an  agricultural  component 
which is not part of an ad valorem duty and a non-agricultural component which is 
an ad valorem duty. 

For  processed  agricultural  products  listed  in  Table  2  of  Annex  I,  the  import  duties 
fixed  in  the  Common  Customs  Tariff  shall  consist  of  an  ad  valorem  duty  and  an 
agricultural component which is part of the ad valorem duty. 

Article 4 
Maximum rate of import duty 

Where  a  maximum  rate  of  duty  is  to  be  applied,  the  method  of  calculation  to 
determine that maximum rate of duty shall be fixed in the Common Customs Tariff 
by virtue of Article 31 of the Treaty. 

Where,  for  processed  agricultural  products  listed  in  Table  1  of  Annex  I,  the 
maximum rate of duty comprises an additional duty on sugar and flour, the method 
of  calculation  to  determine  that  additional  duty  shall  be  fixed  in  the  Common 
Customs Tariff by virtue of Article 31 of the Treaty.  

Article 5 
Additional import duties for preventing or counteracting adverse effects on the Union market  

1. 

The  Commission  may,  by  means  of  implementing  acts,  determine  the  processed 
agricultural products listed in Annex IV to which, when imported subject to the rate 
of  duty  laid  down  in  the  Common  Customs  Tariff,  an  additional  import  duty  shall 
apply  in  order  to  prevent  or  counteract  adverse  effects  on  the  Union  market  which 
may result from those imports, if: 

(a) 

the  imports  are  made  at  a  price  below  the  level  notified  by  the  Union  to  the 
WTO ('the trigger price'); or 

(b) 

the volume of imports in any year exceeds a certain level ('the trigger volume').  

EN 

24 

   EN 

2. 

3. 

4. 

5. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

Additional import duties shall not be imposed in accordance with paragraph 1 where 
the imports are unlikely to disturb the Union market, or where the effects would be 
disproportionate to the intended objective.  

For the purposes of paragraph 1(a), import prices shall be determined on the basis of 
the CIF import prices of the consignment under consideration. 

CIF import prices shall be checked against the representative prices for the product 
on the world market or on the Union import market for that product.  

The representative prices shall be determined at regular intervals on the basis of data 
collected  under  the  Community  surveillance  system  established  pursuant  to  Article 
20(5)(b) of Regulation (EEC) No 2913/92. 

The trigger volume shall be based on market access opportunities defined as imports 
as a percentage of the corresponding domestic consumption during the three previous 
years. 

The  Commission  may  adopt  the  necessary  measures  for  the  application  of  this 
Article as regards time limits for proving the import price, submitting documentary 
evidence  and  the  lodging  of  a  security  by  means  of  implementing  acts.  Those 
implementing  acts  shall  be  adopted  in  accordance  with  the  examination  procedure 
referred to in Article 42(2). 

6. 

The Commission may, by means of implementing acts, adopt measures to: 

(a) 

(b) 

fix the representative prices and trigger volumes for the purposes of applying 
additional import duties; 

fix the level of the additional import duties in accordance with the rules set out 
in  international  agreements  concluded  or  provisionally  applied  in  accordance 
with Article 218 of the Treaty and the rules adopted pursuant to Article 13(1) 
of this Regulation. 

7. 

The Commission shall publish the trigger prices referred to in paragraph 1(a) in the 
Official Journal of the European Union. 

SUBSECTION II 
IMPORT OF OVALBUMIN AND LACTALBUMIN 

Article 6 
Imports licences for ovalbumin and lactalbumin 

1. 

The  import  for  release  for  free  circulation  of  ovalbumin  and  lactalbumin  may  be 
made  subject  to  presentation  of  an  import  licence,  where  necessary  for  the 
management  of  the  markets  concerned  and,  in  particular,  for  monitoring  trade  in 
these products. 

EN 

25 

   EN 

2. 

3. 

4. 

1. 

2. 

3. 

Member  States  shall  issue  the  import  licences  referred  to  in  paragraph  1  to  any 
applicant for an import licence established in the Union, irrespective of his place of 
establishment and without prejudice to measures taken in accordance with Article 14.  

The import licences referred to in paragraph 1 shall be valid throughout the Union. 

The issue of import licences and the release for free circulation of the goods covered 
by the licence may be made subject to requirements as to the origin and provenance 
of the product referred to in paragraph 1 and to the presentation of a document issued 
by a third country or an entity certifying inter alia the origin, the authenticity and the 
quality characteristics of the products 

Article 7 
Security in respect of import licences 

The import licences referred to in Article 6 shall be issued subject to the lodging of a 
security guaranteeing that the economic operator will import the products within the 
period of validity of the import licence. 

The  security  shall  be  forfeited  in  whole  or  in  part  if  the  products  are  not  imported 
within the period of validity of the import licence. 

However,  the  security  shall  not  be  forfeited  if  it  was  due  to  force  majeure  that  the 
products  were  not  imported  within  that  period  or  if  the  quantity  which  was  not 
imported within that period is within the level of tolerance.  

Article 8 
Delegated powers 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
to: 

(a)  make the import of ovalbumin and lactalbumin for release for free circulation 

subject to presentation of an import licence; 

(b)  define the rights and obligations derived from the import licence and its legal 

effects; 

(c) 

(d) 

(e) 

determine  the  level  of  tolerance  referred  to  in  the  second  subparagraph  of 
Article 7(2) having regard the need to monitor trade in those products; 

lay down the rules as to the indication of the origin and provenance where that 
indication is compulsory; 

provide for the issue of import licences and the release for free circulation of 
the  goods  covered  by  the  licence  to  be  subject  to  the  presentation  of  a 
document issued by a third country or an entity certifying inter alia the origin, 
the authenticity and the quality characteristics of the products; 

(f) 

establish  rules  on  transfer  of  import  licences  and  lay  down  restrictions  on 
transfer of import licences; 

EN 

26 

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(g) 

establish the rules necessary for the reliability and the efficiency of the import 
licence  system  and  provide  for  specific  administrative  assistance  between 
Member  States  where  needed  in  order  to  prevent  or  deal  with  cases  of  fraud 
and irregularities; 

(h)  determine the cases where the presentation of an import licence is not required; 

(i) 

(j) 

determine  the  cases  where  the  lodging  of  the  security  is  not  required  under 
Article 7; 

lay down rules related to the application of horizontal rules on import licenses 
for  agricultural  products  adopted  pursuant  to  Article  118  of  Regulation  (EU) 
No  …/…  [COM(2011)  626  final]  to  import  licenses  for  ovalbumin  and 
lactalbumin; 

(k) 

lay  down  rules  related  to  the  application  of  horizontal  rules  on  securities, 
adopted  pursuant  to  Article  67(3)  of  Regulation  (EU)  No  …/…  [COM(2011) 
628 final] to import licenses for ovalbumin and lactalbumin. 

Article 9 
Implementing powers  

1. 

The  Commission  shall,  by  means  of  implementing  acts,  adopt  the  necessary 
measures concerning: 

(a) 

(b) 

the submission of applications for import licences, the issuing of those licences 
and their use; 

the  period  of  validity  of  the  import  licence  and  the  amount  of  security  to  be 
submitted;  

(c) 

proof that the requirements for the use of import licences have been fulfilled;  

(d) 

the issuing of replacement import licences and duplicate import licences; 

(e) 

the treatment of import licences by Member States;  

(f) 

the exchange of information needed for the management of the system; 

(g) 

(h) 

the  application  of  horizontal  provisions  on  import  licenses  for  agricultural 
products  adopted  pursuant  to  Article  119  of  Regulation  (EU)  No  …/… 
[COM(2011) 626 final] to import licenses for ovalbumin and lactalbumin; 

the  application  of  horizontal  provisions  on  securities  adopted  pursuant  to 
Article 67(4)  of Regulation (EU) No …/… [COM(2011) 628 final] to import 
licenses for ovalbumin and lactalbumin. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

2. 

Where large quantities are applied for, the Commission may, in order to manage the 
market,  by  means  of  implementing  acts,  limit  the  quantities  for  which  import 

EN 

27 

   EN 

licences may be issued, reject quantities applied for in respect of import licences and 
suspend the lodging of applications for import licences. 

SECTION II 
PREFERENTIAL TRADE 

SUBSECTION I 
REDUCTION OF IMPORT DUTIES 

1. 

2. 

1. 

Article 10 
Reduction and phasing out of agricultural components, ad valorem duties and additional 
duties  

Where an international agreement concluded or provisionally applied in accordance 
with  Article  218  of  the  Treaty  provides  for  a  reduction  or  consecutive  reductions 
leading to a phasing out of import duties for processed agricultural products subject 
to preferential trade, the following shall be subject to that reduction or phasing out: 

(a) 

the agricultural component; 

(b) 

the additional duties on sugar and flour; 

(c) 

the ad valorem duty.  

Where an international agreement concluded or provisionally applied in accordance 
with  Article  218  of  the  Treaty  provides  for  a  reduction  or  phasing  out  of  the 
agricultural components with regard to the products listed in Table 2 of Annex I to 
this  Regulation,  the  duty  consisting  of  the  agricultural  component,  which  is  part  of 
the ad valorem duty, shall be replaced by a non ad valorem agricultural component.  

Article 11 
Quantities actually used or considered to have been used 

The  reductions  or  phasing  out  of  agricultural  components  or  additional  duties  on 
sugar and flour in accordance with Article 10(1) shall be determined on the basis of 
the following: 

(a) 

(b) 

the quantities of the agricultural products listed in Annex V which have been 
actually used or are considered to have been used in the manufacturing of the 
processed agricultural product;  

the  duties  that  apply  to  the  agricultural  products  referred  to  in  point  (a)  and 
which  are  used  for  calculating  the  reduced  agricultural  component  and 
additional  duties  on  sugar  and  flour  in  the  case  of  certain  preferential  trade 
arrangements. 

2. 

The agricultural products to be considered to have been used in the manufacture of 
the  processed  agricultural  product  shall  be  selected  among  those  used  in  the 

EN 

28 

   EN 

manufacture of the processed agricultural product on the basis of their importance in 
international trade and the representative nature of their price levels for all the other 
agricultural products used in the manufacture of that processed agricultural product. 

3. 

The quantities of agricultural products listed in Annex V and actually used, shall be 
converted to equivalent quantities of the specific agricultural products considered to 
have been used. 

Article 12 
Delegated powers 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
to: 

(a) 

(b) 

(c) 

establish a list of those agricultural products listed in Annex V which are to be 
considered to have been used in the manufacture of the processed agricultural 
products on the basis of the selection criteria laid down in Article 11(2);  

establish the equivalent quantities and the rules for the conversion provided for 
in Article 11(3); 

lay down the elements necessary for the calculation of the reduced agricultural 
component and the reduced additional duties and establish the methods of that 
calculation; 

(d) 

establish documentary requirements; 

(e) 

lay  down  the  negligible  amounts  for  which  the  reduced  agricultural 
components and additional duties on sugar and flour shall be fixed at zero. 

Article 13 
Implementing powers 

1. 

The  Commission  shall,  where  appropriate,  by  means  of  implementing  acts,  adopt 
measures to implement international agreements concluded or provisionally applied 
in accordance with Article 218 of the Treaty as regards the fixing of import duties for 
processed agricultural products subject to reduction in accordance with Article 10(1) 
and (2) of this Regulation. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

2. 

The Commission may, by means of implementing acts, adopt the necessary measures 
laying down: 

(a) 

fixed  quantities  of  the  agricultural  products  referred  to  in  Article  12(a) 
considered  to  have  been  used  in  the  manufacturing  of  the  processed 
agricultural products as referred to in Article 12(a); 

(b)  quantities of the agricultural products, referred to in Article 12(a) considered to 
have been used in the manufacturing of the processed agricultural products, for 

EN 

29 

   EN 

each  possible  composition  of  those  processed  agricultural  products  for  which 
fixed  quantities  of  the  specific  agricultural  products  cannot  be  established  in 
accordance with point (a). 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

SUBSECTION II 
TARIFF QUOTAS 

Article 14 
Opening and management of tariff quotas 

1. 

2. 

3. 

4. 

Tariff  quotas  for  the  import  of  processed  agricultural  products  and  of  agricultural 
products  referred  to  in  the  second  paragraph  of  Article  1,  laid  down  in  agreements 
concluded or provisionally applied in accordance with Article 218 of the Treaty shall 
be opened and managed by the Commission.  

The  tariff  quotas  referred  to  in  paragraph  1  shall  be  managed  in  a  manner  which 
avoids  any  discrimination  between  operators  and  which  gives  due  weight  to  the 
supply requirements of the Union market and the need to preserve the equilibrium of 
that market. 

The tariff quotas referred to in paragraph 1 shall be managed by applying one of the 
following methods: 

(a) 

a method of allocation based on the chronological order of the submission of 
applications ("first come, first served principle"); 

(b) 

another appropriate method of allocation. 

By  way  of  derogation  from  paragraph  3,  where  the  tariff  quota  to  be  managed  in 
accordance  with  paragraph  1  concerns  ovalbumin  or  lactalbumin,  the  tariff  quota 
shall  be  managed  by  applying  one  of  the  following  methods  or  a  combination  of 
them:  

(a) 

(b) 

(c) 

a method of allocation of quotas in proportion to the quantities requested in the 
applications ("simultaneous examination method"); 

a  method 
of 
("traditional/newcomers method"); 

allocation 

based 

on 

traditional 

trade 

patterns 

a method of allocation based on the chronological order of the submission of 
applications ("first come, first served principle"). 

EN 

30 

   EN 

Article 15 
Delegated powers 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
laying down: 

(a) 

the conditions and eligibility requirements that an operator has to fulfil in order 
to  submit  an  application  within  the  tariff  quota  set  out  in  an  international 
agreement as referred to in Article 14(1);  

(b)  provisions  relating  to  the  transfer  of  rights  between  operators  and,  where 
necessary,  the  limitations  to  that  transfer  within  the  management  of  the  tariff 
quota set out in an international agreement as referred to in Article 14(1); 

(c) 

(d) 

provisions making the participation in the tariff quota set out in an international 
agreement as referred to in Article 14(1) conditional on the presentation of an 
import licence and on the lodging of a security; 

the necessary provisions on documentary evidence, requirements or restrictions 
applicable to the tariff quota set out in an international agreement as referred to 
in Article 14(1).  

Article 16 
Implementing powers 

1. 

The  Commission  shall,  by  means  of  implementing  acts,  adopt  the  necessary 
measures laying down: 

(a) 

the annual tariff quotas; 

(b) 

the management to be used for the annual tariff quotas; 

(c) 

procedures  for  the  application  of  the  specific  provisions  laid  down  in  the 
international agreement, in particular on: 

(i) 

the presentation of documents issued by the exporting country;  

(ii) 

destination and use of the products; 

(d) 

the period of validity of the import licences to be presented in accordance with 
Article 15(c); 

(e) 

the amount of security to be lodged in accordance with Article 15(c);  

(f) 

rules on the use of import licences to be presented in accordance with Article 
15(c)  and  specific  rules  relating,  in  particular,  to  the  procedures  under  which 
applications  for  import  shall  be  lodged  and  authorisation  granted  within  the 
tariff quota. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

EN 

31 

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2. 

The Commission shall, by means of implementing acts adopt measures to: 

(a) 

ensure that the quantities available within the tariff quota are not exceeded, in 
particular  by  applying  an  allocation  coefficient  to  each  application  when  the 
available  quantities  are  reached,  rejecting  pending  applications  and,  where 
necessary, suspending the submission of applications;  

(b) 

reallocate unused quantities of the tariff quota. 

SECTION III 
SAFEGUARD MEASURES 

Article 17 
Safeguard measures 

1. 

2. 

3. 

4. 

5. 

The  Commission  shall,  subject  to  paragraph  3  of  this  Article,  by  means  of 
implementing acts, take safeguard measures against imports of processed agricultural 
products into the Union in accordance with Regulations (EC) No 260/2009 and (EC) 
No 625/2009.  

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

Save as otherwise provided for pursuant to any other act of the European Parliament 
and  the  Council  and  any  other  act  of  the  Council,  the  Commission  shall,  in 
accordance with paragraph 3 of this Article and by means of implementing acts, take 
safeguard measures against imports of processed agricultural products into the Union 
provided  for  in  international  agreements  concluded  or  provisionally  applied  in 
accordance with Article 218 of the Treaty.  

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

The  Commission  may  take  the  measures  referred  to  in  paragraphs  1  and  2  at  the 
request of a Member State or on its own initiative.  

Where  the  Commission  receives  a  request  from  a  Member  State,  it  shall  take  a 
decision thereon within five working days following receipt of the request. 

On  imperative  grounds  of  urgency,  the  Commission  shall  adopt  immediately 
applicable  implementing  acts  relating  to  the  safeguard  measures  provided  for  in 
paragraphs 1 and 2 in accordance with the procedure referred to in Article 42(3). 

Union safeguard measures adopted pursuant to paragraph 3 and 4 shall be revoked or 
amended  by  the  Commission  by  means  of  implementing  acts  in  accordance  with 
Article  42(2).  In  cases  of  urgency,  the  Commission  shall  take  a  decision,  acting  in 
accordance with Article 42(3). 

EN 

32 

   EN 

SECTION IV 
INWARD PROCESSING  

Article 18 
Inward processing of agricultural products without examination of the economic conditions 

1. 

2. 

Where  non-Annex  I  goods  are  obtained  from  agricultural  products  under  inward 
processing,  the  economic  conditions  referred  to  in  Article  117(c)  of  Regulation 
(EEC)  No  2913/92  shall  be  deemed  to  have  been  fulfilled  on  presentation  of  an 
inward processing certificate for those agricultural products.  

Inward  processing  certificates  shall  be  issued  for  agricultural  products  used  in  the 
manufacturing  of  the  non-Annex  I  goods  within  the  limits  of  quantities determined 
by the Commission. 

Those quantities shall be determined on the basis of a balancing of the compulsory 
budgetary  limits  for  export  refunds  for  non-Annex  I  goods  and  the  expected 
expenditure  requirements  for  export  refunds  for  non-Annex  I  goods  in  particular, 
taking account of:  

(a) 

the estimated volume of exports of the non-Annex I goods concerned; 

(b) 

the  Union  market  and  world  market  situation  of  the  relevant  basic  products, 
where applicable; 

(c) 

economic and regulatory factors. 

The  quantities  shall  be  reviewed  at  regular  intervals  in  order  to  take  account  of 
developments in economic and regulatory factors. 

3. 

Member States shall issue the inward processing certificates referred to in paragraph 
1 to any applicant for a certificate established in the Union, irrespective of his place 
of establishment. 

Inward processing certificates shall be valid throughout the Union. 

Article 19 
Delegated powers 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
laying down: 

(a) 

a  list  of  those  agricultural  products  listed  in  Annex  III  and  used  in  the 
manufacturing of non-Annex I goods, for which inward processing certificates 
may be issued;  

(b) 

the conditions and eligibility requirements that an operator has to fulfil in order 
to submit an application for an inward processing certificate; 

(c) 

the rights derived from the inward processing certificate and its legal effects; 

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(d)  provisions  relating  to  the  transfer  of  rights  derived  from  inward  processing 
certificates between operators and provisions on documentary evidence; 

(e) 

the  rules  necessary  for  the  reliability  and  the  efficiency  of  the  inward 
processing certificate system. 

Article 20 
Implementing powers 

1. 

The  Commission  shall,  by  means  of  implementing  acts,  adopt  the  necessary 
measures concerning: 

(a) 

the  determination  in  accordance  with  Article  18(2)  of  the  quantity  of 
agricultural products for which inward processing certificates may be issued; 

(b) 

the format and the content of applications for inward processing certificates; 

(c) 

(d) 

the  format,  the  content  and  the  period  of  validity  of  the  inward  processing 
certificates;  

the  procedure  for  lodging  applications  and  issuing  inward  processing 
certificates;  

(e) 

the management of the inward processing certificates by the Member States; 

(f) 

the procedures relating to administrative assistance between Member States. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

Where  large  quantities  are  applied  for,  the  Commission  may,  by  means  of 
implementing acts, limit the quantities for which inward processing certificates may 
be issued, reject quantities applied for in respect of inward processing certificates and 
suspend the lodging of applications for inward processing certificates.  

Article 21 
Suspension of inward processing arrangements for ovalbumin and lactalbumin 

Where  the  Union  market  is  disturbed  or  is  liable  to  be  disturbed  by  inward 
processing  arrangements,  the  Commission  may,  by  means  of  implementing  acts,  at 
the request of a Member State or on its own initiative, fully or partially suspend the 
use of inward processing arrangements for ovalbumin and lactalbumin. 

Where the Commission receives a request from a Member State, it shall, by means of 
implementing  acts,  take  a  decision  thereon  within  five  working  days  following  the 
receipt of the request.  

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2).  

2. 

1. 

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2. 

On  imperative  grounds  of  urgency,  the  Commission  shall  adopt  immediately 
applicable  implementing  acts  relating  to  suspension  referred  to  in  paragraph  1  in 
accordance with the procedure referred to in Article 42(3). 

CHAPTER III 
EXPORTS 

SECTION I 
EXPORT REFUNDS 

Article 22 
Eligible goods and products 

1. 

2. 

1. 

2. 

Where non-Annex I goods are exported, the agricultural products listed in points (i), 
(ii), (iii), (v) and (vii) of Article 133(1)(a) to Regulation (EU) No …/… [COM(2011) 
626 final] which have been used in the manufacturing  of those non-Annex I goods 
shall  qualify  for  export  refunds  as  set  out  in  Annex  II  to  this  Regulation.  Article 
133(1)(b) and (2) of Regulation (EU) No …/… [COM(2011) 626 final] shall apply. 

The export refunds referred to in paragraph 1 shall not be granted in respect of the 
following:  

(a) 

(b) 

(c) 

imported non-Annex I goods which are considered to be in free circulation in 
accordance with Article 29 of the Treaty and which are re-exported; 

imported non-Annex I goods which are considered to be in free circulation in 
accordance  with  Article  29  of  the  Treaty  and  which  are  exported  after 
processing or incorporated in other non-Annex I goods;  

imported cereals, rice, milk and milk products or eggs which are considered to 
be in free circulation in accordance with Article 29 of the Treaty and which are 
exported after processing or incorporated in non-Annex I goods. 

Article 23 
Determination of the export refunds 

The export refunds referred to in Article 22 shall be determined on the basis of the 
composition of the exported goods  and the export refund rates  fixed for each basic 
product of which the exported goods are composed. 

For the determination of the export refunds, products listed in points (i), (ii), (iii), (v) 
and (vii) of Article 133(1)(a) to Regulation (EU) No …/… [COM(2011) 626 final] 
which  are  not  listed  in  Annex  III  to  this  Regulation  shall  be  assimilated  to  basic 
products. 

EN 

Article 24 
Horizontal rules 

35 

   EN 

1. 

2. 

1. 

2. 

The horizontal rules on export refunds for agricultural products laid down in Article 
136(4)  of  Regulation  (EU)  No  …/…  [COM(2011)  626  final]  shall  apply  to  non-
Annex I goods. 

The  horizontal  rules  on  securities,  checks,  verification  and  penalties  laid  down  in 
Articles 60, 61, 62 and 65, Article 67(1) and (2), Articles 79 to 87, Article 105(2), 
Article  106(1)  and  (2)  and  Article  108  of  Regulation  (EU)  No  …/…  [COM(2011) 
628 final] shall apply to non-Annex I goods. 

Article 25 
Export refund rates 

Measures shall be taken in accordance with Article 135 of Regulation (EU) No …/… 
[COM(2011) 626 final] and Article 3 of Regulation (EU) No …/… [COM(2011) 629 
final] to fix export refund rates for the basic products.  

For the calculation of the export refunds, other agricultural products which are listed 
in points (i), (ii), (iii), (v) and (vii) of Article 133(1)(a) of Regulation (EU) No …/… 
[COM(2011) 626 final] and not listed in Annex III to this Regulation, and which are 
derived from or assimilated to basic products in accordance with Article 23(2) shall 
be converted into basic products.  

Article 26 
Exports of specific non-Annex I goods to specific destinations 

Where an international agreement concluded by the Union in accordance with Article 218 of 
the  Treaty  so  requires,  the  national  authorities  shall,  at  the  request  of  the  party  concerned, 
issue  a  certificate  stating  whether  export  refunds  have  been  paid  in  respect  of  specific  non-
Annex I goods exported to specific destinations. 

Article 27 
Delegated powers 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
laying down:  

(a) 

(b) 

rules  on  the  definition  and  characteristics  of  the  non-Annex  I  goods  to  be 
exported and of the agricultural products used for their manufacture; 

rules on the calculation of the export refunds for agricultural products listed in 
points  (i),  (ii),  (iii),  (v)  and  (vii)  of  Article  133(1)(a)  of  Regulation  (EU)  No 
…/…  [COM(2011)  626  final],  exported  after  processing  into  non-Annex  I 
goods; 

(c) 

rules on the proof of the composition of the exported non-Annex I goods;  

(d) 

rules  on  simplified  proof  of  arrival  at  destination  in  the  case  of  refunds 
differentiated according to destination; 

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(e) 

(f) 

(g) 

(h) 

(i) 

rules  requiring  a  declaration  of  the  use  of  certain  imported  agricultural 
products; 

rules on the assimilation of agricultural products which are listed in points (i), 
(ii),  (iii),  (v)  and  (vii)  of  Article  133(1)(a)  of  Regulation  (EU)  No  …/… 
[COM(2011)  626  final],  and  which  are  not  listed  in  Annex  III  to  this 
Regulation,  to  basic  products  and  on  the  determination  of  the  reference 
quantity of each of the basic products; 

rules  on  the  application  for  and  the  issue  of  certificates  referred  to  in  Article 
26; 

rules  on  the  application  of  horizontal  rules  on  export  refunds  for  agricultural 
products,  adopted  pursuant  to  Article  139  of  Regulation  (EU)  No  …/… 
[COM(2011) 626 final], to non-Annex I goods; 

rules  related  to  the  application  of  horizontal  rules  on  securities,  checks, 
verification  and  penalties,  adopted  pursuant  to  Article  64(1),  Article  66(1), 
Article 67(3) and Article 88(1) of Regulation (EU) No …/… [COM(2011) 628 
final], to non-Annex I goods. 

Article 28 
Implementing powers 

The Commission shall, by means of implementing acts, adopt the necessary measures on: 

(a) 

the application of the refund rates where the characteristics of the components 
of the products referred to in point (c) and of the non-Annex I goods need to be 
taken into account when calculating the export refunds;  

(b) 

the calculation of the export refunds for:  

(i) 

basic products;  

(ii)  products derived from the processing of basic products; 

(iii)  products assimilated to the products referred to in point (i) or (ii);  

(c) 

(d) 

the assimilation of the products referred to in point (b)(ii) and (iii), which are 
listed  in  points  (i),  (ii),  (iii),  (v)  and  (vii)  of  Article  133(1)(a)  of  Regulation 
(EU) No …/… [COM(2011) 626 final], and which are not listed in Annex III 
to this Regulation, to basic products;  

the  determination  of  the  reference  quantity  of  each  of  the  basic  products  that 
serve  as  a  basis  for  the  determination  of  export  refunds,  on  the  basis  of  the 
quantity  of  the  product  actually  used  in  the  manufacturing  of  the  goods 
exported or on a fixed basis, as set out in Annex II; 

(e) 

the management of certificates referred to in Article 26; 

(f) 

the  treatment  of  disappearances  of  products  and  quantity  losses  during  the 
manufacturing process and the treatment of by-products;  

EN 

37 

   EN 

(g) 

(h) 

(i) 

the  procedures  on  declaration  and  proof  of  the  composition  of  the  exported 
non-Annex  I  goods  necessary  for  the  implementation  of  the  export  refund 
system; 

the  application  of  horizontal  provisions  on  export  refunds  for  agricultural 
products  adopted  pursuant  to  Article  140  of  Regulation  (EU)  No  …/… 
[COM(2011) 626 final] to export refunds for non-Annex I goods; 

the application  of  horizontal  provisions on securities,  checks, verification and 
penalties  adopted  pursuant  to  Article  64(2),  Article  66(2),  Article  67(4)  and 
Article  88(2)  of  Regulation  (EU)  No  …/…  [COM(2011)  628  final]  to  export 
refunds for non-Annex I goods. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

SECTION II 
REFUND CERTIFICATES 

Article 29 
Refund certificates  

1. 

2. 

1. 

2. 

3. 

Export refunds on agricultural products incorporated in non-Annex I goods shall be 
granted  where  an  application  for  export  refunds  has  been  submitted  and  a  refund 
certificate which was valid at the time of export, is presented. 

Small  exporters  applying  for  limited  amounts  which  do  not  endanger  compliance 
with  the  budgetary  constraints  shall  be  exempted  from  the  presentation  of  a  refund 
certificate.  Those  exemptions  shall  not  exceed  a  global  amount  allocated  to  small 
exporters. 

Member States shall issue a refund certificate to any applicant for a refund certificate 
established  in  the  Union,  irrespective  of  the  applicant's  place  of  establishment. 
Refund certificates shall be valid throughout the Union. 

Article 30 
Applicable refund rates  

In  accordance  with  Article  23(1),  export  refunds  on  non-Annex  I  goods  shall  be 
calculated  and  granted  on  the  basis  of  the  refund  rates  for  the  basic  products 
incorporated in those non-Annex I goods. 

The rate of the refund to be applied shall be that which applies on the day on which 
the  export  declaration  for  the  non-Annex  I  goods  is  accepted  by  the  customs 
authorities unless an application has been made in accordance with paragraph 3 for 
the refund rate to be fixed in advance.  

An application for advance fixing of the rate of refund may be submitted at the time 
of the application for a refund certificate, on the day on which the refund certificate 

EN 

38 

   EN 

is granted or at any time after that day but before the end of the validity period of the 
refund certificate.  

4. 

The rate shall be fixed in advance at the rate applicable on the day of the application 
for advance fixing. The advance fixing of the refund rates shall apply from that day 
on to all the refund rates covered by the refund certificate.  

5. 

Export refunds on non-Annex I goods shall be granted on the basis of: 

(a) 

the  refund  rates  for  the  basic  products  incorporated  in  those  non-Annex  I 
goods,  applicable  on  the  day  of  exportation  in  accordance  with  paragraph  1 
where the refund rates have not been fixed in advance; or 

(b) 

the  refund  rates  for  the  basic  products  incorporated  in  those  non-Annex  I 
goods, fixed in advance in accordance with paragraph 4. 

Article 31 
Security in respect of refund certificates 

1. 

2. 

Refund certificates shall be issued subject to the lodging of a security guaranteeing 
that  the  economic  operator  will  lodge  an  application  for  export  refunds  with  the 
national authorities in respect of exports of non-Annex I goods carried out within the 
period of validity of the refund certificate. 

The security shall be forfeited in whole or in part if the export refund was not applied 
for  or  was  applied  for  only  partially  in  respect  of  exports  carried  out  within  the 
period of validity of the refund certificate. 

However,  the  security  shall  not  be  forfeited  if  it  was  due  to  force  majeure  that  the 
goods  were  not  exported,  or  were  only  partially  exported,  or  that  an  export  refund 
was  not  applied  for  or  was  applied  for  only  partially  or  if  the  amounts  of  export 
refund which were not applied for are within the level of tolerance.  

Article 32 
Delegated powers 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
specifying:  

(a) 

the rights and obligations derived from the refund certificate including the right 
that export refunds shall  be guaranteed and the obligation to apply for export 
refunds  for  agricultural  products  exported  after  processing  into  non-Annex  I 
goods; 

(b) 

the rules applicable to the transfer of the refund certificate; 

(c) 

the  cases  where  the  presentation  of  a  refund  certificate  is  not  required  under 
Article 29(1), taking into account the amounts involved and the global amount 
that may be granted to small exporters; 

(d) 

the cases where the lodging of a security is not required under Article 31; 

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39 

   EN 

(e) 

(f) 

(g) 

the  level  of  tolerance  referred  to  in  the  second  subparagraph  of  Article  31(2) 
having regard to the need to comply with budgetary constraints; 

rules  on  the  application  of  horizontal  rules  on  export  licenses  for  agricultural 
products  adopted  pursuant  Article  118  of  Regulation  (EU)  No  …/… 
[COM(2011)626 final] to refund certificates; 

lay  down  rules  related  to  the  application  of  horizontal  rules  on  securities, 
adopted  pursuant  Articles  67(3)  of  Regulation  (EU)  No  …/…  [COM(2011) 
628 final] to refund certificates. 

Article 33 
Implementing powers 

1. 

The  Commission  shall,  by  means  of  implementing  acts,  adopt  the  necessary 
measures concerning:  

(a) 

the format and the content of the application for the refund certificate; 

(b) 

the format, the content and the period of validity of the refund certificate;  

(c) 

the procedure for lodging applications and issuing refund certificates; 

(d) 

the amount of security to be lodged;  

(e) 

the  means  of  proof  that  the  obligations  derived  from  refund  certificates  have 
been fulfilled; 

(f) 

the management of the refund certificates by the Member States; 

(g) 

the procedures relating to administrative assistance between Member States; 

(h) 

(i) 

(j) 

the fixing of the global amount allocated to small exporters and the individual 
threshold  of  exemption  from  the  presentation  of  refund  certificates  in 
accordance with the second subparagraph of Article 29(1); 

the  application  of  horizontal  provisions  on  export  licenses  for  agricultural 
products  adopted  pursuant  to  Article  119  of  Regulation  (EU)  No  …/… 
[COM(2011) 626 final] to refund certificates; 

the  application  of  horizontal  provisions  on  securities  adopted  pursuant  to 
Article  67(4)  of  Regulation  (EU)  No  …/…  [COM(2011)  628  final]  to  refund 
certificates.  

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

2. 

Where  large  amounts  are  applied  for,  the  Commission  may,  by  means  of 
implementing  acts,  limit  the  amounts  for  which  refund  certificates  may  be  issued, 
reject amounts applied for in respect of refund certificates and suspend the lodging of 
applications for refund certificates. 

EN 

40 

   EN 

 
SECTION III 
OTHER MEASURES WITH REGARD TO EXPORTS 

Article 34 
Other measures with regard to exports 

1. 

Where pursuant to Regulation (EU) No …/… [COM(2011) 626 final] measures with 
regard to export of an agricultural product listed in Annex III are adopted in the form 
of levies or charges, and the export of non-Annex I goods with a high content of that 
agricultural  product  is  likely  to  hinder  the  achievement  of  the  objective  of  those 
measures, the Commission shall be empowered to adopt delegated acts in accordance 
with Article 40 providing for equivalent measures with regard to those non-Annex I 
goods 

Where  in  the  cases  referred  to  in  the  first  subparagraph,  imperative  grounds  of 
urgency so require, the procedure provided for in Article 41 of this Regulation shall 
apply to delegated acts adopted pursuant to this paragraph. 

2. 

The  Commission  shall,  by  means  of  implementing  acts,  adopt  necessary  rules, 
procedures and technical criteria for the application of paragraph 1. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

CHAPTER IV 
MEASURES APPLYING TO BOTH IMPORTS AND EXPORTS 

Article 35 
Direct offsetting in preferential trade 

1. 

Where an international agreement concluded or provisionally applied in accordance 
with Article 218 of the Treaty provides for it, the duty applicable on importation of 
agricultural products may be replaced by an amount established on the basis of the 
difference  between  agricultural  prices  in  the  Union  and  those  in  the  country  or  the 
region concerned by the agreement, or by an amount offsetting a jointly established 
price for the country or the region concerned. 

In that case, the amounts payable on exports to the country or region concerned by 
the agreement, shall be determined jointly and on the same basis as the agricultural 
component of the import duty under the conditions laid down in the agreement.  

2. 

The  Commission  shall,  by  means  of  implementing  acts,  adopt  the  necessary 
measures to: 

(a) 

fix  the  applicable  duty  referred  to  in  paragraph  1  and  the  related  amounts 
payable on exports to the country or region concerned by the agreement; 

EN 

41 

   EN 

(b) 

ensure  that  processed  agricultural  products  declared  for  export  under  a 
preferential arrangement are not exported under a non-preferential arrangement 
or vice versa. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

Article 36 
Methods of analysis 

1. 

2. 

For the purposes of trade arrangements under this Regulation, the characteristics and 
the composition of processed agricultural products and non-Annex I goods shall be 
determined by analysis of their composing elements. 

The  Commission  shall,  by  means  of  implementing  acts,  adopt  the  necessary 
measures concerning: 

(a) 

(b) 

(c) 

the  methods  of  qualitative  and  quantitative  analysis  of  processed  agricultural 
products and non-Annex I goods;  

the  technical  provisions  necessary  for  identifying  the  processed  agricultural 
products and non-Annex I goods; 

the  procedures  for  the  purpose  of  the  CN  classification  of  processed 
agricultural products and non-Annex I goods.  

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2). 

Article 37 
Adaptation of this Regulation 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
providing for the following:  

(a) 

adaptations  of  Annexes  I  to  V  including  deletion  of  processed  agricultural 
products  and  non-Annex  I  goods  and  inclusion  of  new  processed  agricultural 
products  and  non-Annex  I  goods,  to  international  agreements  concluded  or 
provisionally applied in accordance with Article 218 of the Treaty; 

(b) 

adaptations  of  Article  2(h)  and  (i),  Article  26  and  Annexes  I  to  V  to 
amendments to Annex I to Regulation (EEC) No 2658/87. 

Article 38 
Exchange of information 

1. 

Where necessary for the implementation of this Regulation, the Member States shall 
provide the Commission with the following information: 

(a) 

imports of processed agricultural products; 

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42 

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(b) 

exports of non-Annex I goods; 

(c) 

(d) 

applications for and the issue of inward processing certificates for agricultural 
products referred to in Article 18; 

applications  for  and  the  issue  and  the  use  of  refund  certificates  referred  to  in 
Article 29(1); 

(e) 

payments of export refunds for non-Annex I goods referred to in Article 22(1); 

(f) 

the administrative implementing measures adopted; 

(g)  other relevant information.  

Where  export  refunds  are  applied  for  in  another  Member  State  than  that  where  the 
non-Annex  I  goods  were  produced,  information  on  the  production  and  the 
composition of the non-Annex I goods referred to in point (e) shall be notified to that 
other Member State on its request. 

The  Commission  may  report  the  information  submitted  to  it  in  accordance  with 
paragraph 1, points (a) to (g), to all Member States. 

The  Commission  shall  adopt  delegated  acts  in  accordance  with  Article  40 
establishing: 

2. 

3. 

(a) 

the nature and type of the information to be communicated in accordance with 
paragraph 1;  

(b) 

the methods of communication; 

(c) 

the rules on rights to access the information or information systems; 

(d) 

the conditions and means of publication of the information. 

4. 

The Commission may, by means of implementing acts, adopt the necessary measures 
concerning:  

(a) 

(b) 

(c) 

the  information  necessary  for  the  application  of  paragraph  1  and  its 
communication;  

the  content,  form,  timing,  frequency  and  deadlines  of  the  information  to  be 
provided; 

transmitting  or  making  information  and  documents  available  to  the  Member 
States, the competent authorities in third countries, or the public. 

Those  implementing  acts  shall  be  adopted  in  accordance  with  the  examination 
procedure referred to in Article 42(2).  

EN 

43 

   EN 

Article 39 
Negligible amounts 

The Commission shall be empowered to adopt delegated acts in accordance with Article 40 
providing for thresholds below which Member States may refrain from applying amounts to 
be levied or granted pursuant to Articles 3, 5, 10, 22 and 35. The threshold shall be set at a 
level below which the administrative costs of applying the amounts would be disproportionate 
to the amounts levied or granted. 

CHAPTER V 
DELEGATION OF POWER AND COMMITTEE PROCEDURE 

Article 40 
Exercise of the delegation 

1. 

2. 

3. 

4. 

5. 

The  power  to  adopt  delegated  acts  is  conferred  on  the  Commission  subject  to  the 
conditions laid down in this Article. 

The  power  to  adopt  the  delegated  acts  referred  to  in  Articles  8,  12,  15,  19,  27,  32, 
Article  34(1),  Article  37,  Article  38(3)  and  Article  39  shall  be  conferred  on  the 
Commission for an indeterminate period of time from the date of entry into force of 
this Regulation. 

The delegation of powers referred to in Articles 8, 12, 15, 19, 27, 32, Article 34(1), 
Article 37, Article 38(3) and Article 39 may be revoked at any time by the European 
Parliament or by the Council. A decision to revoke shall put an end to the delegation 
of  the  power  specified  in  that  decision.  It  shall  take  effect  the  day  following  the 
publication of the decision in the Official Journal of the European Union or at a later 
date specified therein. It shall not affect the validity of any delegated acts already in 
force. 

As soon as it adopts a delegated act, the Commission shall notify it simultaneously to 
the European Parliament and to the Council. 

A  delegated  act  adopted  pursuant  to  Articles  8,  12,  15,  19,  27,  32,  Article  34(1), 
Article 37, Article 38(3) and Article 39 shall enter into force only if no objection has 
been expressed either by the European Parliament or by the Council within a period 
of two months of notification of that act to the European Parliament and the Council 
or if, before the expiry of that period, the European Parliament and the Council have 
both  informed  the  Commission  that  they  will  not  object.  That  period  shall  be 
extended  by  two  months  at  the  initiative  of  the  European  Parliament  or  of  the 
Council. 

Article 41 
Urgency procedure 

1. 

Delegated  acts  adopted  under  this  Article  shall  enter  into  force  without  delay  and 
shall apply as long as no objection is expressed in accordance with paragraph 2. The 

EN 

44 

   EN 

notification of a delegated act adopted under this Article to the European Parliament 
and to the Council shall state the reasons for the use of the urgency procedure. 

Either the European Parliament or the Council may object to a delegated act adopted 
under  this  Article  in  accordance  with  the  procedure  referred  to  in  Article  40(5).  In 
such  a  case,  the  Commission  shall  repeal  the  act  without  delay  following  the 
notification of the decision to object by the European Parliament or of the Council. 

Article 42 
Committee procedure 

For  the  purposes  of  Article  13,  Article  17(1)  and  (2),  Article  20(1),  Article  28, 
Article 33(1), Article 34(2), Article 35(2) and Article 38(4) and, as regards processed 
agricultural products and non-Annex I goods other than ovalbumin and lactalbumin, 
for the purposes of Article 5(1) and (5), and Article 16(1), the Commission shall be 
assisted  by  a  committee  on  horizontal  questions  concerning  trade  in  processed 
agricultural  products  not  listed  in  Annex  I.  That  committee  shall  be  a  committee 
within the meaning of Regulation (EU) No 182/2011. 

For  the  purposes  of  Article  9(1)  and  Article  21(1)  and,  as  regards  ovalbumin  and 
lactalbumin,  for  the  purposes  of  Article  5(1)  and  (5),  and  Article  16(1),  the 
Commission shall be assisted by the Committee for the Common Organisation of the 
Agricultural  Markets  established  by  Article  162(1)  of  Regulation  (EU)  No  …/… 
[COM(2011) 626 final]. That Committee shall be a committee within the meaning of 
Regulation (EU) No 182/2011. 

For the purposes of Article 36(2), the Commission shall be assisted by the Customs 
Code Committee established by Article 247a of Regulation (EEC) No 2913/92. That 
Committee  shall  be  a  committee  within  the  meaning  of  Regulation  (EU)  No 
182/2011. 

Where  reference  is  made  to  this  paragraph,  Article  5  of  Regulation  (EU)  No 
182/2011 shall apply.  

Where  reference  is  made  to  this  paragraph,  Article  8  of  Regulation  (EU)  No 
182/2011, in conjunction with Article 5 thereof, shall apply. 

2. 

1. 

2. 

3. 

CHAPTER VI 
FINAL PROVISIONS 

Article 43 
Repeals 

Regulations (EC) No 614/2009 and (EC) No 1216/2009 are repealed.  

References to the repealed Regulations shall be construed as references to this Regulation and 
shall be read in accordance with the correlation table set out in Annex VI.  

EN 

45 

   EN 

Article 44 
Entry into force and application 

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

It shall apply from 1 January 2014. 

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

Done at Brussels,  

For the European Parliament 
The President 

For the Council 
The President 

EN 

46 

   EN 

ANNEX I 

Processed agricultural products as referred to in Article 2(b) 

TABLE 1 

Processed agricultural products for which the import duty consists of an ad valorem duty and 
an agricultural component which is not part of the ad valorem duty, as referred to in Article 
3(1) 

CN code 

Description 

ex 0403 

Buttermilk, curdled milk and cream, yoghurt, kephir and other 
fermented or acidified milk and cream, whether or not 
concentrated or containing added sugar or other sweetening 
matter or flavoured or containing added fruit, nuts or cocoa: 

0403 10 51 to 0403 10 99 

- Yoghurt, flavoured or containing added fruit, nuts or cocoa 

0403 90 71 to 0403 90 99 

- Other, flavoured or containing added fruit, nuts or cocoa 

0405 20 10 and 0405 20 30  Dairy spreads of a fat content, by weight, of 39% or more but 

not exceeding 75% 

0710 40 00 

0711 90 30 

ex 1517 

1517 10 10 

1517 90 10 

1702 50 00 

ex 1704 

Sweetcorn (uncooked or cooked by steaming or boiling in 
water), frozen 

Sweetcorn provisionally preserved (for example, by sulphur 
dioxide gas, in brine, in sulphur water or in other preservative 
solutions), but unsuitable in that state for immediate 
consumption 

Margarine; edible mixtures or preparations of animal or 
vegetable fats or oils or of fractions of different fats or oils of 
chapter 15, other than edible fats or oils or their fractions of 
heading 1516: 

- Margarine, excluding liquid margarine, containing, by weight, 
more than 10% but not more than 15% of milkfats 

- Other, containing, by weight, more than 10% but not more 
than 15% of milkfats 

Chemically pure fructose 

Sugar confectionery (including white chocolate), not containing 
cocoa, excluding liquorice extract containing more than 10% by 
weight of sucrose but not containing other added substances, 
falling within CN code 1704 90 10 

1806 

Chocolate and other food preparations containing cocoa 

EN 

47 

   EN 

Ex 1901 

ex 1902 

Malt extract; food preparations of flour, groats, meal, starch or 
malt extract, not containing cocoa or containing less than 40% 
by weight of cocoa calculated on a totally defatted basis, not 
elsewhere specified or included; food preparations of goods of 
headings 0401 to 0404, not containing cocoa or containing less 
than 5% by weight of cocoa calculated on a totally defatted 
basis, not elsewhere specified or included, excluding 
preparations of CN code 1901 90 91 

Pasta, whether or not cooked or stuffed (with meat or other 
substances) or otherwise prepared, such as spaghetti, macaroni, 
noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, 
whether or not prepared, excluding stuffed pasta falling within 
CN codes 1902 20 10 and 1902 20 30 

1903 00 00 

Tapioca and substitutes therefor prepared from starch, in the 
form of flakes, grains, pearls, siftings or similar forms 

1904 

1905 

2001 90 30 

2001 90 40 

2004 10 91 

2004 90 10 

2005 20 10 

2005 80 00 

Prepared foods obtained by the swelling or roasting of cereals or 
cereal products (for example, corn flakes); cereals (other than 
maize (corn)) in grain form or in the form of flakes or other 
worked grains (except flour, groats and meal), pre-cooked or 
otherwise prepared, not elsewhere specified or included 

Bread, pastry, cakes, biscuits and other bakers' wares, whether 
or not containing cocoa; communion wafers, empty cachets of a 
kind suitable for pharmaceutical use, sealing wafers, rice paper 
and similar products 

Sweetcorn (Zea mays var. saccharata), prepared or preserved 
by vinegar or acetic acid 

Yams, sweet potatoes and similar edible parts of plants 
containing 5% or more by weight of starch, prepared or 
preserved by vinegar or acetic acid 

Potatoes in the form of flour, meal or flakes, prepared or 
preserved otherwise than by vinegar or acetic acid, frozen, other 
than products of heading 2006  

Sweetcorn (Zea mays var. saccharata) prepared or preserved 
otherwise than by vinegar or acetic acid, frozen, other than 
products of heading 2006  

Potatoes in the form of flour, meal or flakes, prepared or 
preserved otherwise than by vinegar or acetic acid, not frozen, 
other than products of heading 2006  

Sweetcorn (Zea mays var. saccharata) prepared or preserved 
otherwise than by vinegar or acetic acid, not frozen, other than 
products of heading 2006  

EN 

48 

   EN 

2008 99 85 

2008 99 91 

2101 12 98 

2101 20 98 

2101 30 19 

2101 30 99 

Maize (corn), other than sweetcorn (Zea mays var. saccharata), 
otherwise prepared or preserved, not containing added spirit or 
added sugar 

Yams, sweet potatoes and similar edible parts of plants, 
containing 5% or more by weight of starch, otherwise prepared 
or preserved, not containing added spirit or added sugar 

Preparations with a basis of coffee 

Preparations with a basis of tea or maté 

Roasted coffee substitutes excluding roasted chicory 

Extracts, essences and concentrates of roasted coffee substitutes 
excluding those of roasted chicory 

2102 10 31 and 2102 10 39  Bakers' yeast, dried or not 

2105 00  

ex 2106 

Ice cream and other edible ice, whether or not containing cocoa 

Food preparations not elsewhere specified or included other 
than those falling within CN codes 2106 10 20, 2106 90 20 and 
2106 90 92, and other than flavoured or coloured sugar syrups 

2202 90 91, 2202 90 95 
and 2202 90 99 

Other non-alcoholic beverages, not including fruit or vegetable 
juices of heading 2009, containing products of heading 0401 
to 0404 or fat obtained from products of heading 0401 to 0404 

2905 43 00 

2905 44  

3302 10 29 

3501 

Ex 3502 

Mannitol 

D-glucitol (sorbitol) 

Mixtures of odoriferous substances and mixtures (including 
alcoholic solutions) with a basis of one or more of these 
substances, and other preparations based on odoriferous 
substances, of a kind used in the drink industries, containing all 
flavouring agents characterising a beverage, of an actual 
alcoholic strength by volume not exceeding 0,5%, other than 
those of CN code 3302 10 21 

Caseins, caseinates and other casein derivatives; casein glues 

Albumins  (including  concentrates  of  two  or  more  whey 
proteins,  containing  by weight  more  than  80  %  whey  proteins, 
calculated  on  the  dry  matter),  albuminates  and  other  albumin 
derivatives: 

- Egg albumin: 

EN 

49 

   EN 

 
 
ex 3502 11 

3502 11 90 

ex 3502 19  

3502 19 90 

ex 3502 20 

- - Dried: 

- - - Other than unfit, or to be rendered unfit, for human 
consumption 

- - Other: 

- - - Other than unfit, or to be rendered unfit, for human 
consumption 

- Milk albumin, including concentrates of two or more whey 
proteins: 

3502 20 91 and 3502 20 99 

- - Other than unfit, or to be rendered unfit, for human 
consumption, whether or not dried (for example, in sheets, 
scales, flakes, powder) 

ex 3505 10  

3505 20  

3809 10  

Dextrins and other modified starches, excluding esterified or 
etherified starches of CN code 3505 10 50 

Glues based on starches, or on dextrins or other modified 
starches 

Finishing agents, dye carriers to accelerate the dyeing or fixing 
of dyestuffs and other products and preparations (for example, 
dressings and mordants), of a kind used in the textile, paper, 
leather or like industries, with a basis of amylaceous substances, 
not elsewhere specified or included 

3824 60  

Sorbitol other than that of subheading 2905 44 

EN 

50 

   EN 

TABLE 2 

Processed agricultural products for which the import duty consists of an ad valorem duty 
including an agricultural component, as referred to in Article 3(2) 

CN code 

Description 

ex 0505 

0505 10 90 

0505 90 00 

0511 99 39 

ex 1212 29 00 

ex 1302 

1302 12 00 

1302 13 00 

Skins and other parts of birds, with their feathers or down, 
feathers and parts of feathers (whether or not with trimmed 
edges) and down, not further worked than cleaned, disinfected 
or treated for preservation; powder and waste of feathers or 
parts of feathers: 

- Feathers of a kind used for stuffing and down, other than raw 

- Other 

Natural sponges of animal origin, other than raw 

Seaweeds and other algae, fresh, chilled, frozen or dried, 
whether or not ground, unfit for human consumption, other than 
those used in pharmacy  

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

- Vegetable saps and extracts of liquorice 

- Vegetable saps and extracts of hops 

1302 19 20 and 1302 19 70 

- Vegetable saps and extracts other than saps and extracts of 
liquorice and hops, vanilla oleoresin and opium 

ex 1302 20  

1302 31 00 

1302 32 10 

1505 00 

1506 00 00 

- Pectates 

- Agar-agar, whether or not modified 

- Mucilages and thickeners, whether or not modified, derived 
from locust beans or locust bean seeds 

Wool grease and fatty substances derived therefrom (including 
lanolin) 

Other animal fats and oils and their fractions, whether or not 
refined, but not chemically modified 

ex 1515 90 11 

Jojoba oil and its fractions, whether or not refined, but not 
chemically modified 

1516 20 10 

Hydrogenated castor oil, so called ‘opal-wax’ 

EN 

51 

   EN 

1517 90 93 

ex 1518 00  

Edible mixtures or preparations of a kind used as mould-release 
preparations 

Animal or vegetable fats and oils and their fractions, boiled, 
oxidised, dehydrated, sulphurised, blown, polymerised by heat 
in vacuum or in inert gas or otherwise chemically modified, 
excluding those of heading 1516; inedible mixtures or 
preparations of animal or vegetable fats or oils or of fractions of 
different fats or oils of chapter 15, not elsewhere specified or 
included; excluding the oils of CN codes 1518 00 31 and 
1518 00 39 

1520 00 00 

Glycerol, crude; glycerol waters and glycerol lyes 

1521 

1522 00 10 

1702 90 10 

1704 90 10 

1803 

1804 00 00 

1805 00 00 

ex 1901 

1901 90 91 

Vegetable waxes (other than triglycerides), beeswax, other 
insect waxes and spermaceti, whether or not refined or coloured 

Degras 

Chemically pure maltose 

Liquorice extract containing more than 10% by weight of 
sucrose but not containing other added substances 

Cocoa paste, whether or not defatted 

Cocoa butter, fat and oil 

Cocoa powder, not containing added sugar or other sweetening 
matter 

Malt extract; food preparations of flour, groats, meal, starch or 
malt extract, not containing cocoa or containing less than 40% 
by weight of cocoa calculated on a totally defatted basis, not 
elsewhere specified or included; food preparations of goods of 
headings 0401 to 0404, not containing cocoa or containing less 
than 5% by weight of cocoa calculated on a totally defatted 
basis, not elsewhere specified or included: 

- - Other preparations containing no milkfats, sucrose, 
isoglucose, glucose or starch or containing less than 1,5% 
milkfat, 5% sucrose (including invert sugar) or isoglucose, 
5% glucose or starch, excluding food preparations in powder 
form of goods of heading 0401 to 0404 

ex 2001 90 92 

Palm hearts, prepared or preserved by vinegar or acetic acid 

ex 2008 

Fruit, nuts and other edible parts of plants, otherwise prepared 
or preserved, whether or not containing added sugar or other 

EN 

52 

   EN 

 
 
2008 11 10 

2008 91 00 

ex 2101 

ex 2102 10  

2102 10 10 

2102 10 90 

2102 20  

2102 30 00 

2103 

2104 

ex 2106 

ex 2106 10  

2106 10 20 

ex 2106 90  

2106 90 20 

2106 90 92 

2201 10  

2202 10 00 

sweetening matter or spirit, not elsewhere specified or included: 

- Peanut butter 

- Palm hearts 

Extracts, essences and concentrates, of coffee, tea or maté and 
preparations with a basis of these products; roasted chicory and 
extracts, essences and concentrates thereof, other than 
preparations of CN codes 2101 12 98, 2101 20 98, 2101 30 19 
and 2101 30 99 

Active yeasts: 

- Culture yeast 

- Other, excluding bakers' yeast 

Inactive yeasts; other single-cell micro-organisms, dead 

Prepared baking powders 

Sauces and preparations therefor; mixed condiments and mixed 
seasonings; mustard flour and meal and prepared mustard 

Soups and broths and preparations therefor; homogenised 
composite food preparations 

Food preparations not elsewhere specified or included: 

- Protein concentrates and textured protein substances: 

- - Containing no milkfats, sucrose, isoglucose, glucose or 
starch or containing by weight less than 1,5% milkfat, 5% 
sucrose or isoglucose, 5% glucose or starch 

- Other: 

- - Compound alcoholic preparations, other than those based on 
odoriferous substances, of a kind used for the manufacture of 
beverages 

- - Other preparations containing no milkfats, sucrose, 
isoglucose, glucose or starch or containing, by weight, less than 
1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 

Natural or artificial mineral waters and aerated waters, not 
containing added sugar or other sweetening matter nor 
flavoured 

Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured 

EN 

53 

   EN 

2202 90 10 

2203 00  

2205 

ex 2207 

ex 2208 

2402 

2403 

3301 90 

ex 3302 

3302 10 10 

3302 10 21 

Other non-alcoholic beverages, not including fruit or vegetable 
juices of heading 2009, not containing products of headings 
0401 to 0404 or fat obtained from products of headings 0401 to 
0404 

Beer made from malt 

Vermouth and other wine of fresh grapes flavoured with plants 
or aromatic substances 

Undenatured ethyl alcohol of an alcoholic strength by volume 
of 80% vol or higher; ethyl alcohol and other spirits, denatured, 
of any strength other than obtained from agricultural products 
listed in Annex I to the Treaty 

Undenatured ethyl alcohol of an alcoholic strength by volume 
of less than 80% vol, other than obtained from agricultural 
products listed in Annex I to the Treaty; spirits, liqueurs and 
other spirituous beverages 

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of 
tobacco substitutes 

Other manufactured tobacco and manufactured tobacco 
substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco 
extracts and essences 

Extracted oleoresins; concentrates of essential oils in fats, in 
fixed oils, in waxes or the like, obtained by enfleurage or 
maceration; terpenic by-products of the deterpenation of 
essential oils; aqueous distillates and aqueous solutions of 
essential oils  

Mixtures of odoriferous substances and mixtures (including 
alcoholic solutions) with a basis of one or more of these 
substances, of a kind used as raw materials in industry; other 
preparations based on odoriferous substances, of a kind used for 
the manufacture of beverages: 

- Preparations of a kind used in the drink industries containing 
all flavouring agents characterising a beverage of an actual 
alcoholic strength by volume exceeding 0,5% 

- Preparations of a kind used in the drink industries containing 
all flavouring agents characterising a beverage of an alcoholic 
strength by volume not exceeding 0,5%, containing no milkfats, 
sucrose, isoglucose, glucose or starch or containing, by weight, 
less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or 
starch 

EN 

54 

   EN 

 
 
 
3823 

Industrial monocarboxylic fatty acids; acid oils from refining; 
industrial fatty alcohols 

EN 

55 

   EN 

Agricultural products, used in the manufacturing of non-Annex I goods, qualifying for export refunds, as referred to in Article 22(1) 

Agricultural products on which an export refund may be granted 

ANNEX II 

CN code 

Description of non-Annex I goods 

A: Reference quantity determined on the basis of the quantity of the product 
actually used in the manufacturing of the goods exported (art 28 sub d) 

B: Reference quantity determined on a fixed basis (art 28 sub d) 

Cereals (1) 

Rice (2) 

Eggs (3) 

Sugar, 
molasses or 
isoglucose (4) 

Milk 
products 
(5) 

2 

3 

4 

5 

6 

7 

Buttermilk,  curdled  milk  and  cream,  yoghurt,  kephir  and  other 
fermented  or  acidified  milk  and  cream,  whether  or  not 
concentrated  or  containing  added  sugar  or  other  sweetening 
matter or flavoured or containing added fruit, nuts or cocoa: 

1 

ex 0403 

ex 0403 10 

- Yoghurt: 

- - Flavoured or containing added fruit, nuts or cocoa: 

0403 10 51 to  

0403 10 99 

- - - Flavoured 

- - - other: 

- - - - Containing added fruit and/or nuts 

- - - - Containing added cocoa 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

56 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 0403 90 

- Other: 

- - Flavoured or containing added fruit and/or nuts or cocoa: 

0403 90 71 to 
0403 90 99 

- - - Flavoured 

- - - Other: 

- - - - Containing added fruit or nuts 

- - - - Containing added cocoa 

ex 0405 

Butter and other fats and oils derived from milk; dairy spreads: 

ex 0405 20 

- Dairy spreads: 

0405 20 10 

0405 20 30 

-  -  Of  a  fat  content,  by  weight,  of  39 %  or  more  but  less 

than 60 % 

-  -  Of  a  fat  content,  by  weight,  of  60 %  or  more  but  not 

exceeding 75 % 

ex 0710 

Vegetables  (uncooked  or  cooked  by  steaming  or  boiling  in 
water), frozen: 

- Sweetcorn: 

0710 40 00 

- - In ear form 

- - In grain form 

A 

A 

A 

A 

B 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

57 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 0711 

Vegetables  provisionally  preserved  (for  example,  by  sulphur 
dioxide  gas,  in  brine,  in  sulphur  water  or  in  other  preservative 
solutions),  but  unsuitable 
immediate 
in 
consumption: 

that  state 

for 

- - - Sweetcorn: 

0711 90 30 

- - - - In ear form 

- - - - In grain form 

ex 1517 

Margarine; edible mixtures or preparations of animal or vegetable 
fats  or  oils  or  of  fractions  of  different  fats  or  oils  of  chapter  15, 
other than edible fats or oils or their fractions of heading 1516: 

ex 1517 10 

- Margarine, excluding liquid margarine: 

1517 10 10 

-  -  Containing,  by  weight,  more  than  10 %  but  not  more  than 

15 % of milkfats 

ex 1517 90 

- Other: 

1517 90 10 

-  -  Containing,  by  weight,  more  than  10 %  but  not  more  than 

15 % of milkfats 

1702 50 00 

- Chemically pure fructose 

ex 1704 

Sugar  confectionery  (including  white  chocolate),  not  containing 
cocoa: 

1704 10 

- Chewing gum, whether or not sugar-coated 

ex 1704 90 

- Other: 

1704 90 30 

- - White chocolate 

A 

B 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

58 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1704 90 51 to 
1704 90 99 

- - Other 

A 

A 

A 

A 

1806 

Chocolate and other food preparations containing cocoa: 

1806 10 

-  Cocoa  powder,  containing  added  sugar  or  other  sweetening 

matter: 

- - Sweetened exclusively by the addition of sucrose 

- - Other 

1806 20 

- Other preparations in blocks, slabs or bars weighing more than 
2 kg  or  in  liquid,  paste,  powder,  granular  or  other  bulk  form  in 
containers or immediate packings, of a content exceeding 2 kg: 

- - Chocolate milk crumb of subheading 1806 20 70 

- - Other preparations of subheading 1806 20 

1806 31 00 and 
1806 32 

- Other, in blocks, slabs or bars 

1806 90 

- Other: 

1806 90 11, 
1806 90 19, 
1806 90 31, 
1806 90 39, 

1806 90 50  

1806 90 60, 
1806 90 70, 

1806 90 90 

-  -  Chocolate  and  chocolate  products;  sugar  confectionery  and 
substitutes  therefor  made  from  sugar  substitution  products, 
containing cocoa  

-  -  Spreads  containing  cocoa;  preparations  containing  cocoa  for 

making beverages; other  

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

59 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 1901 

Malt  extract;  food  preparations  of  flour,  groats,  meal,  starch  or 
malt  extract,  not  containing  cocoa  or  containing  less  than  40 % 
by  weight  of  cocoa  calculated  on  a  totally  defatted  basis,  not 
elsewhere  specified  or  included;  food  preparations  of  goods  of 
headings  0401  to  0404,  not  containing  cocoa  or  containing  less 
than  5 %  by  weight  of  cocoa  calculated  on  a  totally  defatted 
basis, not elsewhere specified or included: 

1901 10 00 

- Preparations for infant use, put up for retail sale: 

- - Food preparations of dairy products of headings 0401 to 0404, 
containing  less  than  5 %  by  weight  of  cocoa  calculated  on  a 
totally defatted basis 

- - Other 

1901 20 00 

-  Mixes  and  doughs  for  the  preparation  of  bakers'  wares  of 

heading 1905: 

- - Food preparations of dairy products of headings 0401 to 0404, 
containing  less  than  5 %  by  weight  of  cocoa  calculated  on  a 
totally defatted basis 

- - Other 

ex 1901 90 

- Other: 

1901 90 11 and 
1901 90 19 

- - Malt extract 

- - Other: 

1901 90 99 

- - - Other: 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

-  -  -  -  Food  preparations  of  goods  of  headings  0401  to  0404, 
containing less than 5 % by weight of cocoa calculated on a 
totally defatted basis 

A 

A 

A 

A 

A 

EN 

60 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
- - - - Other 

A 

A 

A 

A 

ex 1902 

Pasta,  whether  or  not  cooked  or  stuffed  (with  meat  or  other 
substances) or otherwise prepared, such as spaghetti, macaroni, 
noodles, lasagne, gnocchi, ravioli, cannelloni; couscous whether 
or not prepared: 

- Uncooked pasta, not stuffed or otherwise prepared: 

- - Containing eggs: 

1902 11 00 

- - - Of durum wheat or of other cereals 

- - - Other: 

- - Other: 

1902 19 

- - - Of durum wheat or of other cereals 

- - - Other 

ex 1902 20 

- Stuffed pasta, whether or not cooked or otherwise prepared: 

1902 20 91 and 
1902 20 99 

- - Other 

1902 30 

- Other pasta 

B 

A 

B 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

61 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1902 40 

- Couscous: 

- - Unprepared: 

1902 40 10 

- - - Of durum wheat 

- - - Other 

1902 40 90 

- - Other 

1903 00 00 

Tapioca  and  substitutes  therefor  prepared  from  starch,  in  the 
form of flakes, grains, pearls, siftings or similar forms 

1904 

Prepared foods obtained by the swelling or roasting of cereals or 
cereal  products  (for  example,  corn  flakes);  cereals,  (other  than 
maize  (corn))  in  grain  form  or  in  the  form  of  flakes  or  other 
worked  grains  (except  flour,  groats  and  meal),  pre-cooked,  or 
otherwise prepared, not elsewhere specified or included: 

- Unsweetened puffed rice or pre-cooked rice: 

- - Containing cocoa (6) 

- - Not containing cocoa 

- Other, containing cocoa (6) 

- Other 

1905 

Bread,  pastry,  cakes,  biscuits  and  other  bakers'  wares,  whether 
or not containing cocoa; communion wafers, empty cachets of a 
kind  suitable  for  pharmaceutical  use,  sealing  wafers,  rice  paper 
and similar products 

1905 10 00 

- Crispbread 

B 

A 

A 

A 

A 

A 

A 

A 

A 

A 

B 

B 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

62 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1905 20 

- Gingerbread and the like 

- Sweet biscuits; waffles and wafers: 

1905 31 and 
1905 32 

- Sweet biscuits; waffles and wafers 

1905 40 

- Rusks, toasted bread and similar toasted products 

1905 90 

- Other: 

1905 90 10 

- - Matzos 

1905 90 20 

-  -  Communion  wafers,  empty  cachets  of  a  kind  suitable  for 
pharmaceutical  use,  sealing  wafers,  rice  paper  and  similar 
products 

- - Other: 

1905 90 30 

-  -  -  Bread,  not  containing  added  honey,  eggs,  cheese  or  fruit, 
and  containing  by  weight  in  the  dry  matter  state  not  more 
than 5 % of sugars and not more than 5 % of fat: 

1905 90 45 to 
1905 90 90 

- - - Other products 

ex 2001 

Vegetables, fruit, nuts and other edible parts of plants, prepared 
or preserved by vinegar or acetic acid: 

ex 2001 90 

- Other: 

- - Sweetcorn (Zea mays var. saccharata): 

2001 90 30 

- - - In ear form 

- - - In grain form 

A 

A 

A 

A 

A 

A 

A 

A 

B 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

63 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2001 90 40 

-  -  Yams,  sweet  potatoes  and  similar  edible  parts  of  plants 

containing 5 % or more by weight of starch 

A 

A 

ex 2004 

Other  vegetables  prepared  or  preserved  otherwise  than  by 
vinegar  or  acetic  acid, 
than  products  of 
heading 2006: 

frozen,  other 

ex 2004 10 

- Potatoes: 

- - Other: 

2004 10 91 

- - - In the form of flour, meal or flakes 

A 

A 

A 

A 

ex 2004 90 

- Other vegetables and mixtures of vegetables: 

- - Sweetcorn (Zea mays var. saccharata): 

2004 90 10 

- - - In ear form 

- - - In grain form 

ex 2005 

Other  vegetables  prepared  or  preserved  otherwise  than  by 
vinegar  or  acetic  acid,  not  frozen,  other  than  products  of 
heading 2006: 

ex 2005 20 

- Potatoes: 

2005 20 10 

- - In the form of flour, meal or flakes 

- Sweetcorn (Zea mays var. saccharata): 

2005 80 00 

- - In ear form 

- - In grain form 

A 

B 

A 

A 

B 

A 

A 

A 

A 

A 

A 

A 

EN 

64 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 2008 

Fruits, nuts and other edible parts of plants, otherwise prepared 
or  preserved,  whether  or  not  containing  added  sugar  or  other 
sweetening matter or spirit, not elsewhere specified or included: 

- - Other: 

ex 2008 99 

- - - Not containing added spirit: 

- - - - Not containing added sugar: 

2008 99 85 

-  -  -  -  -  Maize  (corn)  other  than  sweetcorn  (Zea  mays  var. 

saccharata): 

- - - - - - In ear form 

- - - - - - In grain form 

2008 99 91 

-  -  -  -  -  Yams,  sweet  potatoes  and  similar  edible  parts  of  plants 

containing 5 % or more by weight of starch 

ex 2101 

Extracts, essences and concentrates, of coffee, tea or maté and 
preparations  with  a  basis  of  these  products  or  with  a  basis  of 
coffee,  tea  or  maté;  roasted  chicory  and  other  roasted  coffee 
substitutes, and extracts, essences and concentrates thereof: 

-  Extracts,  essences  and  concentrates,  of  coffee  and 
preparations  with  a  basis  of  these  extracts,  essences  or 
concentrates or with a basis of coffee: 

2101 12 98 

- - - Other 

ex 2101 20 

-  Extracts,  essences  and  concentrates,  of  tea  or  maté,  and 
preparations  with  a  basis  of  these  extracts,  essences  or 
concentrates, or with a basis of tea or maté: 

2101 20 98 

- - - Other 

A 

B 

A 

A 

A 

A 

A 

A 

A 

EN 

65 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 2101 30 

-  Roasted  chicory  and  other  roasted  coffee  substitutes,  and 

extracts, essences and concentrates thereof: 

- - Roasted chicory and other roasted coffee substitutes: 

2101 30 19 

- - - Other 

-  -  Extracts,  essences  and  concentrates  of  roasted  chicory  and 

other roasted coffee substitutes: 

2101 30 99 

- - - Other 

ex 2102 

Yeasts  (active  or  inactive);  other  single-cell  micro-organisms, 
dead  (but  not  including  vaccines  of  heading  3002);  prepared 
baking powders: 

ex 2102 10 

- Active yeasts: 

2102 10 31 and 
2102 10 39 

- - Bakers' yeast 

2105 00 

Ice cream and other edible ice, whether or not containing cocoa: 

- Containing cocoa 

- Other 

ex 2106 

Food preparations not elsewhere specified or included: 

ex 2106 90 

- Other: 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

66 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2106 90 92 and 
2106 90 98 

- - Other 

A 

A 

A 

A 

2202 

Waters, including mineral waters and aerated waters, containing 
added sugar or other sweetening matter or flavoured, and other 
non-alcoholic beverages, not including fruit or vegetable juices of 
heading 2009: 

2202 10 00 

-  Waters, 

including  mineral  waters  and  aerated  waters, 
containing added sugar or other sweetening matter or flavoured 

A 

2202 90 

- Other: 

-  -  Not  containing  products  of  headings  0401  to  0404  or  fat 

obtained from products of headings 0401 to 0404: 

2202 90 10 

-  -  -  Beer  made  from  malt,  of  an  actual  alcoholic  strength  by 

volume not exceeding 0,5 % vol 

2202 90 91 to 
2202 90 99  

- - - Other 

- - Other 

2205 

ex 2208 

Vermouth and other wine of fresh grapes flavoured with plants or 
aromatic substances 

Undenatured ethyl alcohol of an alcoholic strength by volume of 
less 
liqueurs  and  other  spirituous 
beverages: 

than  80 %  vol;  spirits, 

2208 20 

- Spirits obtained by distilling grape wine or grape marc 

ex 2208 30 

- Whiskies: 

- - Other than Bourbon whiskey: 

B 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

67 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ex 2208 30 30 to 
2208 30 88 

-  -  -  Whiskies,  other  than  those  listed  in  Regulation  (EC) 

No 1670/2006 

2208 50 11 and 
2208 50 19 

- - Gin 

2208 50 91 and 
2208 50 99 

- - Geneva 

2208 60 

- Vodka 

2208 70 

- Liqueurs and cordials 

ex 2208 90 

- Other: 

2208 90 41 

- - - - Ouzo, in containers holding 2 litres or less 

2208 90 45 

- - - - - - - Calvados, in containers holding 2 litres or less 

2208 90 48 

2208 90 56 

2208 90 69 

2208 90 71 

2208 90 77 

- - - - - - - Other spirits (excluding liqueurs) distilled from fruit, in 

containers holding 2 litres or less 

-  -  -  -  -  -  -  Other  spirits  (excluding  liqueurs)  than  those  distilled 
from fruit and other than tequila, in containers holding 2 litres or 
less 

- - - - - Other spirituous beverages, in containers holding 2 litres 

or less 

- - - - - Spirits distilled from fruit, in containers holding more than 

2 litres 

- - - - - Other spirits (excluding liqueurs) than those distilled from 
fruit  and  other  than  tequila,  in  containers  holding  more  than  2 
litres 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

A 

EN 

68 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2208 90 78 

- - - - Other spirituous beverages, in containers holding more than 

2 litres 

ex 2905 

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

2905 43 00 

- - Mannitol 

2905 44 

- - D-glucitol (sorbitol) 

ex 3302 

Mixtures  of  odoriferous  substances  and  mixtures  (including 
alcoholic  solutions)  with  a  basis  of  one  or  more  of  these 
substances,  of  a  kind  used  as  raw  materials  in  industry;  other 
preparations based on odoriferous substances, of a kind used for 
the manufacture of beverages: 

ex 3302 10 

- Of a kind used in the food or drink industries: 

3302 10 29 

- - - - - Other 

3501 

Casein, caseinates and other casein derivatives; casein glues: 

A 

B 

B 

A 

3501 10 

- Casein 

3501 90 

- Other: 

3501 90 10 

- - Casein glues 

3501 90 90 

- - Other 

ex 3502 

Albumins, (including concentrates of two or more whey proteins, 
containing  by  weight  more  than  80 %  whey  proteins,  calculated 
on the dry matter), albuminates and other albumin derivatives: 

- Egg albumin: 

ex 3502 11 

- - Dried 

A 

B 

B 

A 

A 

A 

B 

A 

B 

EN 

69 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
3502 11 90 

-  -  -  Other  than  unfit  or  to  be  rendered  unfit,  for  human 
consumption 

ex 3502 19 

- - Other: 

3502 19 90 

-  -  -  Other  than  unfit  or  to  be  rendered  unfit,  for  human 
consumption 

ex 3502 20 

- Milk albumin (lactalbumin): 

3502 20 91 and 
3502 20 99 

-  -  Other  than  unfit,  or  to  be  rendered  unfit,  for  human 
consumption,  whether  or  not  dried  (for  example,  in  sheets, 
scales, flakes, powder) 

B 

B 

B 

ex 3505 

Dextrins and other modified starches (for example, pregelatinised 
or esterified starches); glues based on starches, or on dextrins or 
other 
of 
CN code 3505 10 50 

excluding 

starches, 

modified 

starches 

3505 10 50 

- - - Starches, esterified or etherified 

ex 3809 

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

A 

A 

A 

3809 10 

- With a basis of amylaceous substances 

A 

A 

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: 

3824 60 

- Sorbitol other than that of subheading 2905 44 

B 

B 

________________________ 

(1) 
(2) 
(3) 

Part I of Annex I to Regulation (EU) No …/… [COM(2011) 626 final]. 
Part II of Annex I to Regulation (EU) No …/… [COM(2011) 626 final] . 
Part XIX of Annex I to Regulation (EU) No …/… [COM(2011) 626 final]. 

EN 

70 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(4) 
(5) 

(6) 

Part III, points (b), (c),(d) and (g) of Annex I to Regulation (EU) No …/… [COM(2011) 626 final]. 
Part XVI, points (a) to (g) of Annex I to Regulation (EU) No …/… [COM(2011) 626 final]. 

Containing no more than 6 % of cocoa. 

EN 

71 

EN 

 
  
ANNEX III 

Basic products referred to in Article 2(d) 

CN code 

Description 

ex 0402 10 19  Milk in powder, granules or other solid forms, not containing added sugar or 
other  sweetening  matter,  of  a  fat  content,  by  weight,  not  exceeding  1,5 %, 
other  than  in  immediate  packings  of  a  net  content  not  exceeding  2,5  kg
(Product Group 2) 

ex 0402 21 18  Milk in powder, granules or other solid forms, not containing added sugar or 
other sweetening matter, of a fat content, by weight, of 26 %,  other  than in 
immediate packings of a net content not exceeding 2,5 kg (Product Group 3)

ex 0404 10 02 to 
ex 0404 10 16 

Whey in powder, granules or other solid forms, not containing added sugar 
or other sweetening matter (Product Group 1) 

ex 0405 10 

Butter, of a fat content by weight of 82 % (Product Group 6) 

0407 21 00, 
0407 29 10,  
ex 0407 90 10 

ex 0408 

Poultry eggs, in shell, fresh or preserved, other than for hatching 

Birds'  eggs,  not  in  shell,  and  egg  yolks,  fit  for  human  consumption,  fresh, 
dried,  frozen  or  otherwise  preserved,  not  containing  added  sugar  or  other 
sweetening matter 

1001 19 00  Durum wheat, other than for sowing 

ex 1001 99 00  Common wheat and meslin, other than for sowing 

1002 90 00  Rye, other than for sowing 

1003 90 00  Barley, other than seed barley 

1004 90 00  Oats, other than for sowing 

1005 90 00  Maize (corn), other than seed maize 

ex 1006 30 

Wholly milled rice 

1006 40 00  Broken rice 

1007 90 00  Grain sorghum, other than for sowing 

1701 99 10 

White sugar 

ex 1702 19 00 

Lactose containing by weight 98,5% lactose, expressed as anhydrous lactose, 
calculated on the dry matter 

EN 

72 

   EN 

 
1703 

Molasses resulting from the extraction or refining of sugar 

EN 

73 

   EN 

 
 
ANNEX IV 

Processed agricultural products that may be subject to an additional import duty as 
referred to in Article 5(1) 

CN code 

Description of goods 

0403 10 51 to 0403 10 99  Yogurt, flavoured or containing added fruit, nuts or cocoa 

0403 90 71 to 0403 90 99 

Buttermilk, curdled milk and cream, kephir and other fermented 
or acidified milk and cream, flavoured or containing added fruit, 
nuts or cocoa 

0710 40 00 

0711 90 30 

1517 10 10 

1517 90 10 

1702 50 00 

2005 80 00 

2905 43 00 

2905 44 

Ex 3502 

ex 3502 11 

3502 11 90 

Sweetcorn (uncooked or cooked by steaming or boiling in 
water), frozen 

Sweetcorn provisionally preserved (for example, by sulphur 
dioxide gas, in brine, sulphur water or in other preservative 
solutions) but unsuitable in that state for immediate 
consumption 

Margarine, excluding liquid margarine containing, by weight, 
more than 10% but not more than 15% of milkfats 

Other edible mixtures or preparations of animal or vegetable 
fats or oils or fractions of different fats or oils of Chapter 15, 
other than edible fats or oils or their fractions of heading 1516, 
containing, by weight, more than 10% but not more than 15% of 
milkfats 

Chemically pure fructose 

Sweetcorn (Zea mays var. saccharata) prepared or preserved 
otherwise than by vinegar or acetic acid, not frozen other than 
products of heading 2006 

Mannitol 

D-glucitol (sorbitol) 

Albumins  (including  concentrates  of  two  or  more  whey 
proteins,  containing  by weight  more  than  80  %  whey  proteins, 
calculated  on  the  dry  matter),  albuminates  and  other  albumin 
derivatives: 

- Egg albumin: 

- - Dried: 

- - - Other than unfit, or to be rendered unfit, for human 
consumption 

EN 

74 

   EN 

 
ex 3502 19  

3502 19 90 

ex 3502 20 

3502 20 91 

3502 20 99 

3505 10 10 

3505 10 90 

3505 20 

3809 10 

- - Other: 

- - - Other than unfit, or to be rendered unfit, for human 
consumption 

- Milk albumin, including concentrates of two or more whey 
proteins: 

- - Other than unfit, or to be rendered unfit, for human 
consumption 

- - - Dried (for example, in sheets, scales, flakes, powder) 

- - - Other 

Dextrins 

Modified starches other than dextrins, excluding esterified or 
etherified starches 

Glues based on starches, or on dextrins or other modified 
starches 

Finishing agents, dye carriers to accelerate the dyeing or fixing 
of dyestuffs and other products and preparations (for example, 
dressings and mordants), of a kind used in the textile, paper, 
leather or like industries, with a basis of amylaceous substances, 
not elsewhere specified or included 

3824 60 

Sorbitol other than of subheading 2905 44 

EN 

75 

   EN 

 
 
 
ANNEX V 

Agricultural products , as referred to in Article 11(1)(a)1 

CN code 

Description of the agricultural products 

0401 

0402 

ex 0403 

0404 

Milk and cream, not concentrated nor containing added sugar or other 
sweetening matter 

Milk and cream, concentrated or containing added sugar or other 
sweetening matter 

Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented 
or acidified milk and cream, whether or not concentrated or containing 
added sugar or other sweetening matter, not flavoured or containing added 
fruit, nuts or cocoa 

Whey, whether or not concentrated or containing added sugar or other 
sweetening matter; products consisting of natural milk constituents, 
whether or not containing added sugar or other sweetening matter, not 
elsewhere specified or included 

ex 0405 

Butter and other fats and oils derived from milk 

0407 21 00 

Poultry eggs, in shell, fresh, of fowls of the species Gallus domesticus, 
other than for hatching 

0709 99 60 

Sweetcorn, fresh or chilled 

0712 90 19 

Dried sweetcorn, whole, cut, sliced, broken or in powder, but not further 
prepared, other than hybrid sweet corn for sowing 

Chapter 10 

Cereals2 

1701 

1703 
1 

2 

Cane or beet sugar and chemically pure sucrose, in solid form 

Molasses resulting from the extraction or refining of sugar 

Agricultural  products  taken  into  account  when  used  in  the  unprocessed  state  or  after  processing  or 
considered to have been used in the manufacturing of the goods listed in Table 1 of Annex II. 
Excluding wheat and meslin seed falling within subheading 1001 11 00, 1001 91 10, 1001 91 20 and 
1001  91  90,  rye  seed  falling  within  subheading  1002  10  00,  barley  seed  falling  within  subheading 
1003  10  00,  oats  seed  falling  within  subheading  1004  10  00,  maize  seed  falling  within  subheading 
1005  10  ,  rice  for  sowing  falling  within  subheading  1006 10 10,  sorghum  seed  falling  within 
subheading 1007 10 and millet seed falling within subheading 1008 21 00. 

EN 

76 

   EN 

 
 
ANNEX VI 

Correlation Table 

This Regulation 

Regulation (EC) No 
1216/2009 

Regulation (EC)No 
614/2009 

Article 1, first paragraph 

Article 1, second paragraph 

Article 1 

Article 3 

Article 2(a) 

Article 2(b) 

Article 2(c) 

Article 2(d) 

Article 2(e) 

- 

Article 2(f) 

Article 2(g) 

Article 2(h) 

Article 2(i) 

Article 3 

- 

- 

- 

Article 4 

Article 5 

Article 6(1) 

Article 6(2) 

Article 6(3) 

Article 2(1), first 
subparagraph, point (a) 

Article 2(1), first 
subparagraph, point (b) 

Article 2(1), second 
subparagraph 

Article 2(2)(c) 

Article 2(2)(a) 

Article 2(2)(b) 

- 

- 

- 

- 

Article 4(1) 

Article 4(3) 

Article 4(2) 

Article 4(4) 

Article 5 

Article 11 

- 

- 

- 

77 

EN 

Article 1 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 1 

Article 1 

- 

Article 8(1) 

Article 8(2) 

- 

- 

Article 3 

Article 2(1) 

Article 2(2) 

Article 2(3), first sentence 

   EN 

 
Article 6(4) 

Article 7 

Article 8 

Article 9 

- 

- 

- 

- 

- 

Article 2(3), second sentence 

Article 2(4) 

Article 2(4) 

Article 10(1) 

Article 6(1) and Article 7(1) 

- 

Article 10(2) 

Article 6(2) 

Article 6(3) 

Article 11 

Article 14 first paragraph 

Article 12(a) (b) (c) 

Article 6(4) and Article 14 
second paragraph 

Article 12(d) 

Article 6(4) and 15(1) 

Article 13(1) and (2) 

Article 6(4), Article 6(6), 
Article 7(2), (3) and (4), 
Article 14, first paragraph 

Article 13 (2) 

Article 14, second paragraph 

- 

- 

- 

- 

- 

- 

- 

- 

Article 14(1) 

Article 14(2) 

Article 14(3) 

Article 14(4) 

Article 15 

Article 16 

Article 17 

Article 18 

Article 19 

Article 20 

- 

- 

- 

- 

- 

- 

Article 4(1) 

Article 4(2), second 
subparagraph and Article 4(3) 

- 

Article 4(2), first 
subparagraph and Article 4(3) 

Article 4(1) and (4) 

Article 4(1) and (4) 

Article 10 

Article 12(1), first and second 
subparagraphs 

Article 12(1), third and fourth 
subparagraph 

Article 12(1), third 
subparagraph 

- 

- 

- 

- 

EN 

78 

   EN 

 
- 

Article 21 

Article 12(2) 

- 

- 

Article 7 

Article 22(1) 

Article 8(1) and (2) 

Article 22(2) 

Article 23 

Article 24 

Article 25(1) 

Article 25(2) 

Article 26 

Article 27 

Article 28 

Article 29 

Article 30 

Article 31 

Article 32 

Article 33 

- 

- 

- 

Article 8(3), second 
subparagraph 

- 

- 

Article 8(3), first 
subparagraph 

Article 8(3), first 
subparagraph 

Article 8(5) 

- 

- 

Article 8(3), first 
subparagraph, 8(5) and (6) 

Article 8(3), first 
subparagraph, Article 8(5) 
and (6) 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

Article 34 

Article 9 

Article 5 

Article 35(1) and (2) 

Article 35(3) 

Article 36 

Article 8(4), first 
subparagraph 

Article 8(4), second 
subparagraph 

Article 18, Article 6(5) and 
Article 8(4), third 
subparagraph 

Article 37 

Article 13 

- 

- 

- 

- 

EN 

79 

   EN 

 
Article 38 

Article 39 

Article 40 

Article 41 

Article 42 

- 

Article 43 

Article 44 

- 

- 

- 

Annex I 

Annex II 

Annex III 

Annex IV 

Annex V 

- 

Annex VI 

Article 19 

Article 15(2) 

Article 16 

Article 16 

Article 16 

Article 17 

Article 20 

Article 21(1) 

Article 21(2) 

- 

- 

Annex II 

- 

- 

Annex III 

Annex I 

Annex IV 

Annex V 

Article 10 

- 

- 

- 

- 

- 

Article 11 

Article 12 

Article 6 

Article 9 

Article 1 

- 

- 

Article 1 

Annex I 

Annex II 

EN 

80 

   EN