A Community Tobacco Fund ( hereinafter ' Fund ' ) shall be set up , financed by a deduction of:- 2 % of the premium for the 2002 harvest,- 3 % of the premium for the 2003 harvest , The Commission shall submit before 31 December 2003 a report on the use of the appropriations from the Fund , which could be accompanied , if necessary , by a proposal for the percentage of the deduction for the Fund to be increased by up to 5 % for the 2004 harvest.2 .