CELEX: 52013PC0106
Language: en
Date: 2013-02-27
Title: 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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		52013PC0106
		
			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 /* COM/2013/0106 final - 2013/0063 (COD) */
			
				
		
		
			
			   	TABLE OF CONTENTS
EXPLANATORY MEMORANDUM......................................................................................... 4
1........... CONTEXT OF THE PROPOSAL................................................................................ 4
2........... RESULTS OF CONSULTATIONS WITH
THE INTERESTED PARTIES AND IMPACT ASSESSMENTS.................................................................................................................................... 10
3........... LEGAL ELEMENTS OF THE PROPOSAL............................................................... 10
4........... BUDGETARY IMPLICATION.................................................................................. 11
5........... 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
CHAPTER VI FINAL PROVISIONS....................................................................................... 45
ANNEX I.................................................................................................................................. 47
ANNEX II................................................................................................................................. 56
ANNEX III................................................................................................................................ 72
ANNEX IV................................................................................................................................ 74
ANNEX V................................................................................................................................. 76
ANNEX VI................................................................................................................................ 77
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:
·              
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 products[2].
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 products[3]. 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 2009 on the common system of trade for ovalbumin and
lactalbumin[4],
to the Lisbon Treaty and its differentiation between delegated and implementing
powers. For reasons of rationalisation, harmonisation and simplification, the
common system of 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 code[5], Regulation (EEC) No 2658/87 of
23 July 1987 on the tariff and statistical nomenclature and on the Common
Customs Tariff[6]
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:
·              
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 refunds[8]
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:
·              
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
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 powers[9].
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:
–              
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 final[10]).

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).
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.       Identify in Regulation (EC) No
1216/2009 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).
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 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 1460/96[11],
while implementing Regulation (EC) No 1460/96 has Council Regulation (EC) No
1216/2009 as a legal basis.
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 Committee[12],
Acting in accordance with the ordinary
legislative procedure[13],
Whereas:
(1)       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[14] and Council Regulation (EC) No
614/2009 of 7 July 2009 on the common system of trade for ovalbumin and lactalbumin[15] 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.
(2)       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]. 
(3)       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 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. 
(4)       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.
(5)       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. 
(6)       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.
(7)       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.
(8)       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.
(9)       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 free circulation of such products covered by a licence subject
to requirements as to the origin and provenance of the product
(10)     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 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)     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.
(18)     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
Code[18]
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 Code[19]. 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.
(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 in 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. 
(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 European Parliament and of the
Council [COM(2011) 628 final][20]
to non-Annex I goods.
(25)     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
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
Tariff[21],
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,
reduced import duties, export refunds and amounts to be levied or payable when
offsetting a jointly established price.
(38)     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 imports[22]
and (EC) No 625/2009 of 7 July 2009 on common rules for imports from certain
third countries[23]
or safeguard measures provided for in international agreements, measures
concerning the quantity of agricultural products for which inward processing
certificates may be issued, 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. 
(39)     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 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 powers[24].
(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)     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.
(44)     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],
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)          "agricultural products"
means products listed in Article 1 of Regulation (EU) No …/… [COM(2011) 626
final];
(b)          "processed agricultural
products" means products listed in Annex I to this Regulation;
(c)          "non-Annex I goods"
means those products not listed in Annex I to the Treaty which are listed in
Annex II to this Regulation;
(d)          “basic products” means the agricultural
products listed in Annex III to this Regulation;
(e)          "agricultural
component" means a part of the import duty applicable to processed
agricultural products corresponding to the import duties applicable to the
agricultural products; 
(f)           "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;
(g)          "ad valorem duty" means
the part of the import duty expressed as a percentage rate of the customs value;
(h)          "ovalbumin'' means products of
CN codes 3502 11 90 and 3502 19 90;
(i)           ''lactalbumin" means products
of CN codes 3502 20 91 and 3502 20 99.
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.           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.
2.           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
1.           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.
2.           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'). 
Those implementing acts shall be adopted in
accordance with the examination procedure referred to in Article 42(2).
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. 
3.           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.
4.           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.
5.           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)     fix the representative prices and
trigger volumes for the purposes of applying additional import duties;
(b)     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.
2.           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. 
3.           The import licences
referred to in paragraph 1 shall be valid throughout the Union.
4.           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
1.           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.
2.           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.
3.           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)     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;
(d)     lay down the rules as to the
indication of the origin and provenance where that indication is compulsory;
(e)     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;
(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)      determine the cases where the lodging
of the security is not required under Article 7;
(j)      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)     the submission of applications for
import licences, the issuing of those licences and their use;
(b)     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)     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;
(h)     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
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
Article 10
Reduction and phasing out of agricultural components,
ad valorem duties and additional duties 
1.           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. 
2.           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
1.           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)     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; 
(b)     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 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)     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); 
(b)     establish the equivalent
quantities and the rules for the conversion provided for in Article 11(3);
(c)     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 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.           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. 
2.           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.
3.           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.
4.           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)     a method of allocation of quotas in
proportion to the quantities requested in the applications ("simultaneous
examination method");
(b)     a method of allocation based on
traditional trade patterns ("traditional/newcomers method");
(c)     a method of allocation based on the
chronological order of the submission of applications ("first come, first
served principle").
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)     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;
(d)     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).
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.           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).
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).
3.           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.
4.           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).
5.           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).
SECTION IV
Inward processing 
Article 18
Inward processing of agricultural products without
examination of the economic conditions
1.           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. 
2.           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;
(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)     the format, the content and the period
of validity of the inward processing certificates; 
(d)     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).
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
1.           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.           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.           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.
2.           The export refunds
referred to in paragraph 1 shall not be granted in respect of the following: 
(a)     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;
(b)     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; 
(c)     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
1.           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.
2.           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.
Article 24
Horizontal rules
1.           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.
2.           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
1.           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. 
2.           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)     rules on the definition and
characteristics of the non-Annex I goods to be exported and of the agricultural
products used for their manufacture;
(b)     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;
(e)     rules requiring a declaration of the
use of certain imported agricultural products;
(f)      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;
(g)     rules on the application for and the
issue of certificates referred to in Article 26;
(h)     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;
(i)      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)     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; 
(d)     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; 
(g)     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;
(h)     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;
(i)      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.           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.
2.           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 
1.           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.
2.           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. 
3.           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 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.           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.
2.           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;
(e)     the level of tolerance referred to in
the second subparagraph of Article 31(2) having regard to the need to comply
with budgetary constraints;
(f)      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;
(g)     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)     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);
(i)      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;
(j)      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.
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;
(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.           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.
2.           The Commission shall, by
means of implementing acts, adopt the necessary measures concerning:
(a)     the methods of qualitative and
quantitative analysis of processed agricultural products and non-Annex I goods;

(b)     the technical provisions necessary for
identifying the processed agricultural products and non-Annex I goods;
(c)     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;
(b)     exports of non-Annex I goods;
(c)     applications for and the issue of inward
processing certificates for agricultural products referred to in Article 18;
(d)     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.
2.           The Commission may report
the information submitted to it in accordance with paragraph 1, points (a) to
(g), to all Member States.
3.           The Commission shall adopt
delegated acts in accordance with Article 40 establishing:
(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)     the information necessary for the
application of paragraph 1 and its communication; 
(b)     the content, form, timing, frequency
and deadlines of the information to be provided;
(c)     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). 
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.           The power to adopt
delegated acts is conferred on the Commission subject to the conditions laid
down in this Article.
2.           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.
3.           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.
4.           As soon as it adopts a
delegated act, the Commission shall notify it simultaneously to the European
Parliament and to the Council.
5.           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
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.
2.           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
1.           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.
2.           Where reference is made to
this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply. 
3.           Where reference is made to
this paragraph, Article 8 of Regulation (EU) No 182/2011, in conjunction with
Article 5 thereof, shall apply.
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. 
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                       For the Council
The President                                                 The
President
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 || Sweetcorn (uncooked or cooked by steaming or boiling in water), frozen 
 0711 90 30 || 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 
 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: 
 1517 10 10 || - Margarine, excluding liquid margarine, containing, by weight, more than 10% but not more than 15% of milkfats 
 1517 90 10 || - Other, 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, 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 
 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, excluding preparations of CN code 1901 90 91 
 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, 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 || 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 
 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 
 2001 90 30 || Sweetcorn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid 
 2001 90 40 || 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 
 2004 10 91 || 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 
 2004 90 10 || Sweetcorn (Zea mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 
 2005 20 10 || 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 
 2005 80 00 || Sweetcorn (Zea mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 
 2008 99 85 || Maize (corn), other than sweetcorn (Zea mays var. saccharata), otherwise prepared or preserved, not containing added spirit or added sugar 
 2008 99 91 || 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 
 2101 12 98 || Preparations with a basis of coffee 
 2101 20 98 || Preparations with a basis of tea or maté 
 2101 30 19 || Roasted coffee substitutes excluding roasted chicory 
 2101 30 99 || 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 || Ice cream and other edible ice, whether or not containing cocoa 
 ex 2106 || 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 || Mannitol 
 2905 44 || D-glucitol (sorbitol) 
   ||   
 3302 10 29 || 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 
 3501 || Caseins, caseinates and other casein derivatives; casein glues 
 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: 
 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, 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 || Dextrins and other modified starches, excluding esterified or etherified starches of CN code 3505 10 50 
 3505 20 || Glues based on starches, or on dextrins or other modified starches 
 3809 10 || 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 
 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 || 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: 
 0505 10 90 || - Feathers of a kind used for stuffing and down, other than raw 
 0505 90 00 || - Other 
 0511 99 39 || Natural sponges of animal origin, other than raw 
 ex 1212 29 00 || Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, unfit for human consumption, other than those used in pharmacy 
 ex 1302 || Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: 
 1302 12 00 || - Vegetable saps and extracts of liquorice 
 1302 13 00 || - 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 || - Pectates 
 1302 31 00 || - Agar-agar, whether or not modified 
 1302 32 10 || - Mucilages and thickeners, whether or not modified, derived from locust beans or locust bean seeds 
 1505 00 || Wool grease and fatty substances derived therefrom (including lanolin) 
 1506 00 00 || 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’ 
 1517 90 93 || Edible mixtures or preparations of a kind used as mould-release preparations 
 ex 1518 00 || 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 || Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured 
 1522 00 10 || Degras 
 1702 90 10 || Chemically pure maltose 
 1704 90 10 || Liquorice extract containing more than 10% by weight of sucrose but not containing other added substances 
 1803 || Cocoa paste, whether or not defatted 
 1804 00 00 || Cocoa butter, fat and oil 
 1805 00 00 || Cocoa powder, not containing added sugar or other sweetening matter 
 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 90 91 || - - 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 sweetening matter or spirit, not elsewhere specified or included: 
 2008 11 10 || - Peanut butter 
 2008 91 00 || - Palm hearts 
 ex 2101 || 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 
 ex 2102 10 || Active yeasts: 
 2102 10 10 || - Culture yeast 
 2102 10 90 || - Other, excluding bakers' yeast 
 2102 20 || Inactive yeasts; other single-cell micro-organisms, dead 
 2102 30 00 || Prepared baking powders 
 2103 || Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard 
 2104 || Soups and broths and preparations therefor; homogenised composite food preparations 
 ex 2106 || Food preparations not elsewhere specified or included: 
 ex 2106 10 || - Protein concentrates and textured protein substances: 
 2106 10 20 || - - 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 
 ex 2106 90 || - Other: 
 2106 90 20 || - - Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages 
 2106 90 92 || - - 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 
 2201 10 || Natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured 
 2202 10 00 || Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 
 2202 90 10 || 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 
 2203 00 || Beer made from malt 
 2205 || Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances 
 ex 2207 || 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 
 ex 2208 || 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 
 2402 || Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 
 2403 || Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences 
 3301 90   || 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 
   ||   
 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: 
 3302 10 10 || - 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% 
 3302 10 21 || - 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 
 3823 || Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols 
ANNEX II
Agricultural products, used in the manufacturing of non-Annex I goods,
qualifying for export refunds, as referred to in Article 22(1)
   || Description of non-Annex I goods || Agricultural products on which an export refund may be granted 
 CN code || 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) 
 1 || 2 || 3 || 4 || 5 || 6 || 7 
 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: ||   ||   ||   ||   ||   
 ex 0403 10 || - Yoghurt: ||   ||   ||   ||   ||   
 0403 10 51 to 0403 10 99 || - - Flavoured or containing added fruit, nuts or cocoa: - - - Flavoured - - - other: || A || A || A || A ||   
   || - - - - Containing added fruit and/or nuts || A || A ||   || A ||   
   || - - - - Containing added cocoa || A || A || A || A ||   
 ex 0403 90 || - Other: ||   ||   ||   ||   ||   
 0403 90 71 to 0403 90 99 || - - Flavoured or containing added fruit and/or nuts or cocoa: - - - Flavoured - - - Other: || A || A || A || A ||   
   || - - - - Containing added fruit or nuts || A || A ||   || A ||   
   || - - - - Containing added cocoa || A || A || A || A ||   
 ex 0405 || Butter and other fats and oils derived from milk; dairy spreads: ||   ||   ||   ||   ||   
 ex 0405 20 || - Dairy spreads: ||   ||   ||   ||   ||   
 0405 20 10 || - - Of a fat content, by weight, of 39 % or more but less than 60 % ||   ||   ||   ||   || A 
 0405 20 30 || - - Of a fat content, by weight, of 60 % or more but not exceeding 75 % ||   ||   ||   ||   || A 
 ex 0710 || Vegetables (uncooked or cooked by steaming or boiling in water), frozen: ||   ||   ||   ||   ||   
 0710 40 00 || - Sweetcorn: - - In ear form - - In grain form ||   A B ||   ||   ||   A A ||   
 ex 0711 || Vegetables 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: ||   ||   ||   ||   ||   
 0711 90 30 || - - - Sweetcorn: - - - - In ear form - - - - In grain form ||   A B ||   ||   ||   A A ||   
 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 ||   ||   ||   ||   || A 
 ex 1517 90 || - Other: ||   ||   ||   ||   ||   
 1517 90 10 || - - Containing, by weight, more than 10 % but not more than 15 % of milkfats ||   ||   ||   ||   || A 
 1702 50 00 || - Chemically pure fructose ||   ||   ||   || A ||   
 ex 1704 || Sugar confectionery (including white chocolate), not containing cocoa: ||   ||   ||   ||   ||   
 1704 10 || - Chewing gum, whether or not sugar-coated || A ||   ||   || A ||   
 ex 1704 90 || - Other: ||   ||   ||   ||   ||   
 1704 90 30 || - - White chocolate || A ||   ||   || A || A 
 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 || A ||   || A || A ||   
   || - - Other || A ||   || A || A || A 
 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 || A ||   || A || A || A 
   || - - Other preparations of subheading 1806 20 || A || A || A || A || A 
 1806 31 00 and 1806 32 || - Other, in blocks, slabs or bars || A || A || A || A || A 
 1806 90 || - Other: ||   ||   ||   ||   ||   
 1806 90 11, 1806 90 19, 1806 90 31, 1806 90 39, 1806 90 50   || - - Chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa || A || A || A || A || A 
 1806 90 60, 1806 90 70, 1806 90 90 || - - Spreads containing cocoa; preparations containing cocoa for making beverages; other || A ||   || A || A || A 
 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 || A || A || A || A || A 
   || - - Other || A || A ||   || A || A 
 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 || A || A || A || A || A 
   || - - Other || A || A ||   || A || A 
 ex 1901 90 || - Other: ||   ||   ||   ||   ||   
 1901 90 11 and 1901 90 19 || - - Malt extract || A || A ||   ||   ||   
   || - - Other: ||   ||   ||   ||   ||   
 1901 90 99 || - - - Other: ||   ||   ||   ||   ||   
   || - - - - 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 
   || - - - - 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: ||   ||   ||   ||   ||   
 1902 11 00 || - - Containing eggs: - - - Of durum wheat or of other cereals - - - Other: ||   B A ||   ||   A A ||   ||   
 1902 19 || - - Other: - - - Of durum wheat or of other cereals - - - Other ||   B A ||   ||   ||   ||   A A 
 ex 1902 20 || - Stuffed pasta, whether or not cooked or otherwise prepared: ||   ||   ||   ||   ||   
 1902 20 91 and 1902 20 99 || - - Other || A || A ||   || A || A 
 1902 30 || - Other pasta || A || A ||   || A || A 
 1902 40 || - Couscous: ||   ||   ||   ||   ||   
 1902 40 10 || - - Unprepared: - - - Of durum wheat - - - Other ||   B A ||   ||   ||   ||   
 1902 40 90 || - - Other || A || A ||   || A || A 
 1903 00 00 || Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms || A ||   ||   ||   ||   
 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) || A || B || A || A || A 
   || - - Not containing cocoa || A || B ||   || A || A 
   || - Other, containing cocoa (6) || A || A || A || A || A 
   || - Other || A || A ||   || A || A 
 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 || A ||   ||   || A || A 
 1905 20 || - Gingerbread and the like || A ||   || A || A || A 
   || - Sweet biscuits; waffles and wafers: ||   ||   ||   ||   ||   
 1905 31 and 1905 32 || - Sweet biscuits; waffles and wafers || A ||   || A || A || A 
 1905 40 || - Rusks, toasted bread and similar toasted products || A ||   || A || A || A 
 1905 90 || - Other: ||   ||   ||   ||   ||   
 1905 90 10 || - - Matzos || A ||   ||   ||   ||   
 1905 90 20 || - - Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products || A || A ||   ||   ||   
   || - - 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: || A ||   ||   ||   ||   
 1905 90 45 to 1905 90 90 || - - - Other products || A ||   || A || A || A 
 ex 2001 || Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: ||   ||   ||   ||   ||   
 ex 2001 90 || - Other: ||   ||   ||   ||   ||   
 2001 90 30 || - - Sweetcorn (Zea mays var. saccharata): - - - In ear form - - - In grain form ||   A B ||   ||   ||   A A ||   
 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, frozen, other than products of heading 2006: ||   ||   ||   ||   ||   
 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: ||   ||   ||   ||   ||   
 2004 90 10 || - - Sweetcorn (Zea mays var. saccharata): - - - In ear form - - - In grain form ||   A B ||   ||   ||   A A ||   
 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 || A || A ||   || A || A 
 2005 80 00 || - Sweetcorn (Zea mays var. saccharata): - - In ear form - - In grain form ||   A B ||   ||   ||   A A ||   
 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: ||   ||   ||   ||   ||   
 ex 2008 99 || - - Other: - - - 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 || A B ||   ||   ||   ||   
 2008 99 91 || - - - - - Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch || A ||   ||   ||   ||   
 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 || A || A ||   || A ||   
 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 || A ||   || A ||   
 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 || A ||   ||   || A ||   
   || - - Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes: ||   ||   ||   ||   ||   
 2101 30 99 || - - - Other || A ||   ||   || A ||   
 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 || A ||   ||   ||   ||   
 2105 00 || Ice cream and other edible ice, whether or not containing cocoa: ||   ||   ||   ||   ||   
   || - Containing cocoa || A || A || A || A || A 
   || - Other || A || A ||   || A || A 
 ex 2106 || Food preparations not elsewhere specified or included: ||   ||   ||   ||   ||   
 ex 2106 90 || - Other: ||   ||   ||   ||   ||   
 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 ||   ||   || A ||   
 2202 90 || - Other: ||   ||   ||   ||   ||   
 2202 90 10 || - - Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404: - - - Beer made from malt, of an actual alcoholic strength by volume not exceeding 0,5 % vol - - - Other ||   B A ||   ||   || A ||   
 2202 90 91 to 2202 90 99 || - - Other || A ||   ||   || A || A 
 2205 || Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances || A ||   ||   || A ||   
 ex 2208 || Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: ||   ||   ||   ||   ||   
 2208 20 || - Spirits obtained by distilling grape wine or grape marc ||   ||   ||   || A ||   
 ex 2208 30 || - Whiskies: - - Other than Bourbon whiskey: ||   ||   ||   ||   ||   
 ex 2208 30 30 to 2208 30 88 || - - - Whiskies, other than those listed in Regulation (EC) No 1670/2006 || A ||   ||   ||   ||   
 2208 50 11 and 2208 50 19 || - - Gin || A ||   ||   ||   ||   
 2208 50 91 and 2208 50 99 || - - Geneva || A ||   ||   || A ||   
 2208 60 || - Vodka || A ||   ||   ||   ||   
 2208 70 || - Liqueurs and cordials || A ||   || A || A || A 
 ex 2208 90 || - Other: ||   ||   ||   ||   ||   
 2208 90 41 || - - - - Ouzo, in containers holding 2 litres or less || A ||   ||   || A ||   
 2208 90 45 || - - - - - - - Calvados, in containers holding 2 litres or less ||   ||   ||   || A ||   
 2208 90 48 || - - - - - - - Other spirits (excluding liqueurs) distilled from fruit, in containers holding 2 litres or less ||   ||   ||   || A ||   
 2208 90 56 || - - - - - - - Other spirits (excluding liqueurs) than those distilled from fruit and other than tequila, in containers holding 2 litres or less || A ||   ||   || A ||   
 2208 90 69 || - - - - - Other spirituous beverages, in containers holding 2 litres or less || A ||   ||   || A || A 
 2208 90 71 || - - - - - Spirits distilled from fruit, in containers holding more than 2 litres ||   ||   ||   || A ||   
 2208 90 77 || - - - - - Other spirits (excluding liqueurs) than those distilled from fruit and other than tequila, in containers holding more than 2 litres || A ||   ||   || A ||   
 2208 90 78 || - - - - Other spirituous beverages, in containers holding more than 2 litres || A ||   ||   || A || A 
 ex 2905 || Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: ||   ||   ||   ||   ||   
 2905 43 00 || - - Mannitol || B ||   ||   || B ||   
 2905 44 || - - D-glucitol (sorbitol) || B ||   ||   || B ||   
 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 || A ||   ||   || A || A 
 3501 || Casein, caseinates and other casein derivatives; casein glues: ||   ||   ||   ||   ||   
 3501 10 || - Casein ||   ||   ||   ||   || B 
 3501 90 || - Other: ||   ||   ||   ||   ||   
 3501 90 10 || - - Casein glues ||   ||   ||   ||   || A 
 3501 90 90 || - - Other ||   ||   ||   ||   || B 
 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 ||   ||   ||   ||   ||   
 3502 11 90 || - - - Other than unfit or to be rendered unfit, for human consumption ||   ||   || B ||   ||   
 ex 3502 19 || - - Other: ||   ||   ||   ||   ||   
 3502 19 90 || - - - Other than unfit or to be rendered unfit, for human consumption ||   ||   || B ||   ||   
 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 
 ex 3505 || Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches, excluding starches of CN code 3505 10 50 || A || A ||   ||   ||   
 3505 10 50 || - - - Starches, esterified or etherified || A ||   ||   ||   ||   
 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: ||   ||   ||   ||   ||   
 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)           Part I of Annex
I to Regulation (EU) No …/… [COM(2011) 626 final].
(2)           Part II of Annex I to Regulation
(EU) No …/… [COM(2011) 626 final] .
(3)           Part XIX of Annex I to Regulation
(EU) No …/… [COM(2011) 626 final].
(4)           Part III, points (b),
(c),(d) and (g) of Annex I to Regulation (EU) No …/… [COM(2011) 626 final].
(5)           Part XVI, points (a) to
(g) of Annex I to Regulation (EU) No …/… [COM(2011) 626 final].
(6)           Containing
no more than 6 % of cocoa.
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 || Poultry eggs, in shell, fresh or preserved, other than for hatching 
 ex 0408 || 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 ex 1702 19 00 || White sugar Lactose containing by weight 98,5% lactose, expressed as anhydrous lactose, calculated on the dry matter 
 1703 || Molasses resulting from the extraction or refining of sugar 
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 || Sweetcorn (uncooked or cooked by steaming or boiling in water), frozen 
 0711 90 30 || 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 
 1517 10 10 || Margarine, excluding liquid margarine containing, by weight, more than 10% but not more than 15% of milkfats 
 1517 90 10 || 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 
 1702 50 00 || Chemically pure fructose 
 2005 80 00 || Sweetcorn (Zea mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, not frozen other than products of heading 2006 
 2905 43 00 || Mannitol 
 2905 44 || D-glucitol (sorbitol) 
 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: 
 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, including concentrates of two or more whey proteins: 
   || - - Other than unfit, or to be rendered unfit, for human consumption 
 3502 20 91 || - - - Dried (for example, in sheets, scales, flakes, powder) 
 3502 20 99 || - - - Other 
 3505 10 10 || Dextrins 
 3505 10 90 || Modified starches other than dextrins, excluding esterified or etherified starches 
 3505 20 || Glues based on starches, or on dextrins or other modified starches 
 3809 10 || 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 
ANNEX V
Agricultural
products , as referred to in Article 11(1)(a)1
 CN code || Description of the agricultural products 
 0401 || Milk and cream, not concentrated nor containing added sugar or other sweetening matter 
 0402 || Milk and cream, concentrated or containing added sugar or other sweetening matter 
 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, not flavoured or containing added fruit, nuts or cocoa 
 0404 || 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 0407 21 00 || Butter and other fats and oils derived from milk 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 || Cane or beet sugar and chemically pure sucrose, in solid form 
 1703 || Molasses resulting from the extraction or refining of sugar 
 1             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. 2             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. 
ANNEX VI
Correlation Table
 This Regulation || Regulation (EC) No 1216/2009 || Regulation (EC)No 614/2009 
 Article 1, first paragraph || Article 1 || Article 1 
 Article 1, second paragraph || Article 3 || - 
 Article 2(a) || Article 2(1), first subparagraph, point (a) || - 
 Article 2(b) || Article 2(1), first subparagraph, point (b) || - 
 Article 2(c) || Article 2(1), second subparagraph || - 
 Article 2(d) || Article 2(2)(c) || - 
 Article 2(e) || Article 2(2)(a) || - 
 - || Article 2(2)(b) || - 
 Article 2(f) || - || - 
 Article 2(g) || - || - 
 Article 2(h) || - || Article 1 
 Article 2(i) || - || Article 1 
 Article 3 || Article 4(1) || - 
 - || Article 4(3) || Article 8(1) 
 - || Article 4(2) || Article 8(2) 
 - || Article 4(4) || - 
 Article 4 || Article 5 || - 
 Article 5 || Article 11 || Article 3 
 Article 6(1) || - || Article 2(1) 
 Article 6(2) || - || Article 2(2) 
 Article 6(3) || - || Article 2(3), first sentence 
 Article 6(4) || - || - 
 Article 7 || - || Article 2(3), second sentence 
 Article 8 || - || Article 2(4) 
 Article 9 || - || Article 2(4) 
 Article 10(1) || Article 6(1) and Article 7(1) || - 
 - || Article 6(2) || - 
 Article 10(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 4(1) 
 Article 14(2) || - || Article 4(2), second subparagraph and Article 4(3) 
 Article 14(3) || - || - 
 Article 14(4) || - || Article 4(2), first subparagraph and Article 4(3) 
 Article 15 || - || Article 4(1) and (4) 
 Article 16 || - || Article 4(1) and (4) 
 Article 17 || Article 10 || - 
 Article 18 || Article 12(1), first and second subparagraphs || - 
 Article 19 || Article 12(1), third and fourth subparagraph || - 
 Article 20 || Article 12(1), third subparagraph || - 
 - || Article 12(2) || - 
 Article 21 || - || Article 7 
 Article 22(1) || Article 8(1) and (2) || - 
 Article 22(2) || - || - 
 Article 23 || - || - 
 Article 24 || - || - 
 Article 25(1) || Article 8(3), second subparagraph || - 
 Article 25(2) || - || - 
 Article 26 || - || - 
 Article 27 || Article 8(3), first subparagraph || - 
 Article 28 || Article 8(3), first subparagraph || - 
 Article 29 || Article 8(5) || - 
 Article 30 || - || - 
 Article 31 || - || - 
 Article 32 || Article 8(3), first subparagraph, 8(5) and (6) || - 
 Article 33 || Article 8(3), first subparagraph, Article 8(5) and (6) || - 
 Article 34 || Article 9 || Article 5 
 Article 35(1) and (2) || Article 8(4), first subparagraph || - 
 Article 35(3) || Article 8(4), second subparagraph || - 
 Article 36 || Article 18, Article 6(5) and Article 8(4), third subparagraph || - 
 Article 37 || Article 13 || - 
 Article 38 || Article 19 || Article 10 
 Article 39 || Article 15(2) || - 
 Article 40 || Article 16 || - 
 Article 41 || Article 16 || - 
 Article 42 || Article 16 || - 
 - || Article 17 || - 
 Article 43 || Article 20 || Article 11 
 Article 44 || Article 21(1) || Article 12 
 - || Article 21(2) ||   
 - || - || Article 6 
 - || - || Article 9 
 Annex I || Annex II || Article 1 
 Annex II || - || - 
 Annex III || - || - 
 Annex IV || Annex III || Article 1 
 Annex V || Annex I ||   
 - || Annex IV || Annex I 
 Annex VI || Annex V || Annex II 
[1]               OJ L 328, 15.12.2009, p. 10.
[2]               COM (2010) 799 final, 21.12.2010.
[3]               COM(2011) 626 final, 12.10.2011.
[4]               OJ L 181, 14.07.2009, p.8.
[5]               OJ L 302, 19.10.1992, p. 1.
[6]               OJ L 256, 7.9.1987, p. 1.
[7]               OJ L 299, 16.11.2007, p.1.
[8]               OJ L 171, 6.7.2010, p. 1. 
[9]               OJ L 55, 28.2.2011, p.13
[10]             COM(2011) 629 final, 12.10.2011.
[11]             JO L 187, 26.7.1996, p. 18.
[12]             OJ C […], […], p. […].
[13]             OJ C […], […], p. […].
[14]             OJ L 328, 15.12.2009 p. 10.
[15]             OJ L 181, 14.7.2009, p. 8.
[16]             OJ L 299, 16.11.2007, p. 1.
[17]             OJ C […], […], p. […]..
[18]             OJ L 302, 19.10.1992 p.1.
[19]             OJ L 253, 11.10.1993, p. 1.
[20]             COM(2011) 628 final, 12.10.2011.
[21]             OJ L 256, 7.9.1987, p. 1.
[22]             OJ L 84, 31.3.2009, p.1.
[23]             OJ L 185, 17.7.2009, p. 1.
[24]             OJ L 55, 28.2.2011, p. 13.