UNAWARE WHEN THEY NEGOTIATED AND ENTERED INTO THEIR UNDERTAKINGS FOR THE YEAR 1975/1976 THAT IN THE LIGHT OF THE PARTICULAR DEVELOPMENT WHICH HAD TAKEN PLACE IN THE MALT MARKET SINCE 1972/1973 THE MAINTENANCE IN FORCE OF THE SYSTEM FOR ADVANCE PAYMENT OF THE REFUND , APPLIED IN ACCORDANCE WITH THE TIME-LIMIT LAID DOWN BY REGULATION NO 1957/69 , GAVE RISE TO VERY SERIOUS DIFFICULTIES AS REGARDS TRADE WITH THIRD COUNTRIES AND AN INCREASINGLY HEAVY FINANCIAL BURDEN FOR THE COMMUNITY .
35THOSE CIRCUMSTANCES SHOULD HAVE MADE THE APPLICANTS AWARE OF THE POSSIBILITY THAT IN THE LIGHT OF THE CONDITIONS ON THE MALT MARKET THE COMMISSION MIGHT BE LED DURING THE 1975/1976 CEREAL YEAR TO MAKE USE , AS REGARDS THAT PRODUCT , OF THE POSSIBILITY OFFERED BY ARTICLE 5 OF REGULATION NO 1957/69 OF REDUCING THE PERIODS DURING WHICH THE GOODS MAY REMAIN UNDER CUSTOMS CONTROL , IN ORDER TO RE-ESTABLISH A BALANCE BETWEEN THE ADVANCE-FIXING PROCEDURE AND THE SYSTEM FOR ADVANCE PAYMENT OF REFUNDS , IN ACCORDANCE WITH THE STATE OF THE MARKET .
36IN FACT , ON 5 FEBRUARY 1976 , THE COMMISSION , WHICH CONSIDERED THAT IT SHOULD NOT INTERFERE WITH THE ADVANCE-FIXING PROCEDURE , PRESENTED THE MANAGEMENT COMMITTEE FOR CEREALS PROVIDED FOR IN ARTICLE 25 OF REGULATION 2727/75 OF THE COUNCIL WITH THE ALTERNATIVE OF REDUCING EITHER THE PERIODS DURING WHICH THE GOODS REMAIN IN THE WAREHOUSE OR THE PERIODS OF VALIDITY OF THE EXPORT LICENCES .
37IN THOSE CIRCUMSTANCES THE REDUCTION IN THE PERIODS UNDER CUSTOMS CONTROL ADOPTED BY REGULATION NO 413/76 DOES NOT APPEAR TO BE SO UNFORESEEABLE AS TO HAVE ADVERSELY AFFECTED THE LEGITIMATE EXPECTATION OF THE TRADERS CONCERNED .
38MOREOVER , THE COMMISSION CANNOT BE CRITICIZED FOR HAVING FAILED , WHEN ADOPTING REGULATION NO 413/76 , TO PROVIDE FOR TRANSITIONAL MEASURES IN FAVOUR OF THE GOODS FOR WHICH EXPORT LICENCES HAD BEEN OBTAINED BUT WHICH WERE NOT YET PLACED UNDER ONE OF THE BONDED WAREHOUSE PROCEDURES .
39ACCORDING TO THE FIRST PARAGRAPH OF ARTICLE 3 OF THE REGULATION , IT ENTERED INTO FORCE ON THE SEVENTH DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .
40IN THE PARTICULAR CIRCUMSTANCES TO PROVIDE FOR A LONGER PERIOD FOR ITS ENTRY INTO FORCE WOULD HAVE LEFT THE REGULATION WITHOUT ANY PRACTICAL EFFECT .
41FINALLY , THE SECOND PARAGRAPH OF ARTICLE 3 OF THE REGULATION PROVIDES THAT IT ' SHALL NOT APPLY TO PRODUCTS WHICH , BEFORE ITS ENTRY INTO FORCE , WERE PLACED UNDER ONE OF THE SYSTEMS FOR ADVANCE PAYMENT OF REFUNDS INSTITUTED BY REGULATION ( EEC ) NO 441/69 ' .
42BY THAT PROVISION THE REGULATION ALLOWS GOODS BROUGHT BEFORE ITS ENTRY INTO FORCE UNDER THE BONDED WAREHOUSE PROCEDURES FOR UNPROCESSED GOODS OR FOR PROCESSING UNDER CUSTOMS CONTROL TO CONTINUE TO BENEFIT FROM THE PERIODS UNDER CUSTOMS CONTROL PROVIDED FOR BY REGULATION NO 1957/69 AND IS THEREFORE NOT RETROACTIVE IN EFFECT .
43ON THOSE GROUNDS IT DOES NOT APPEAR THAT WHEN IT ADOPTED REGULATION NO 413/76 THE COMMISSION ACTED IN