WHICH SUPERSEDED REGULATION NO 1041/67/EEC ( 24 ), LAYS DOWN DETAILED RULES FOR THE APPLICATION OF EXPORT REFUNDS ON AGRICULTURAL PRODUCTS ; WHEREAS THE PROVISIONS OF THAT REGULATION HAVE , HOWEVER , BEEN AMENDED , IN SOME CASES SUBSTANTIALLY ; WHEREAS , THEREFORE , IN THE INTERESTS OF CLARITY AND ADMINISTRATIVE EFFICIENCY IT IS ADVISABLE TO CONSOLIDATE THE RULES IN QUESTION IN A SINGLE TEXT , AT THE SAME TIME MAKING CERTAIN AMENDMENTS WHICH EXPERIENCE HAS SHOWN TO BE DESIRABLE ;
WHEREAS THE OPERATIVE DATE FOR DETERMINING THE AMOUNT OF THE REFUND SHOULD BE SPECIFIED ; WHEREAS CERTAIN REGULATIONS PROVIDE THAT THIS DATE SHOULD BE THE DAY OF EXPORTATION ; WHEREAS THIS DAY SHOULD BE SO DETERMINED AS TO ACCORD WITH ECONOMIC REQUIREMENTS , ENSURE EQUAL TREATMENT FOR EXPORTERS IN MEMBER STATES AND REFLECT THE TENDENCY IN THE COMMUNITY TO CARRY OUT CUSTOMS CONTROLS AT THE PLACE OF PRODUCTION ; WHEREAS THE OPERATIVE DATE FOR DETERMINING THE ITEMS USED IN CALCULATING THE REFUND SHOULD ACCORDINGLY BE THAT ON WHICH THE CUSTOMS AUTHORITY ACCEPTS THE DECLARATION IN WHICH THE EXPORTER STATES HIS INTENTION TO EXPORT THE PRODUCTS IN QUESTION AND QUALIFY FOR A REFUND ;
WHEREAS IN THE CASE OF SHIP AND AIRCRAFT SUPPLIES AND DELIVERIES TO THE ARMED FORCES IT IS POSSIBLE TO LAY DOWN SPECIAL RULES FOR DETERMINING THE AMOUNT OF THE REFUND ;
WHEREAS THE GENERAL RULES LAID DOWN BY THE COUNCIL PROVIDE FOR THE REFUND TO BE PAID UPON PROOF BEING FURNISHED THAT THE PRODUCTS HAVE BEEN EXPORTED FROM THE COMMUNITY ; WHEREAS , IN ORDER THAT THE NOTION OF ' EXPORTATION FROM THE COMMUNITY ' MAY BE INTERPRETED IN A UNIFORM MANNER , IT SHOULD BE SPECIFIED THAT A PRODUCT SHALL BE REGARDED AS HAVING BEEN EXPORTED WHEN IT LEAVES THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY ;
WHEREAS , IN VIEW OF THE SPECIAL SITUATION OF THE COMMUNE OF LIVIGNO IN ITALY , PRODUCTS DISPATCHED TO THAT COMMUNE SHOULD BE REGARDED AS HAVING LEFT THE GEOGRAPHICAL TERRITORY OF THE COMMUNITY ;
WHEREAS IN THE MEMBER STATES PRODUCTS IMPORTED FROM NON-MEMBER COUNTRIES FOR CERTAIN USES ARE EXEMPT FROM DUTIES ; WHEREAS , IN SO FAR AS THOSE OUTLETS ARE SUBSTANTIAL , COMMUNITY PRODUCTS SHOULD BE PLACED ON AN EQUAL FOOTING WITH SUCH PRODUCTS FROM NON-MEMBER COUNTRIES ; WHEREAS THIS SITUATION ARISES PARTICULARLY IN THE CASE OF PRODUCTS USED IN SUPPLYING SHIPS AND AIRCRAFT ;
WHEREAS PRODUCTS TAKEN ON BOARD SHIP AS SUPPLIES ARE FOR CONSUMPTION ON BOARD ; WHEREAS , WHETHER THESE PRODUCTS ARE CONSUMED AS THEY ARE OR USED IN THE PREPARATION OF FOOD ON BOARD , THE REFUNDS APPLICABLE TO UNPROCESSED PRODUCTS ARE GRANTED ON THEM ;
WHEREAS , IN VIEW OF THE LIMITED SPACE AVAILABLE ON AIRCRAFT , FOOD HAS TO BE PREPARED BEFORE IT IS TAKEN ON BOARD ; WHEREAS , WITH A VIEW TO HARMONIZATION , RULES SHOULD BE ADOPTED SO AS TO ENABLE THE SAME REFUND TO BE GIVEN ON AGRICULTURAL PRODUCTS CONSUMED ON BOARD AIRCRAFT AS ARE GIVEN ON THOSE