CELEX: 51992PC0194(02)
Language: en
Date: 1992-05-12
Title: Proposal for a COUNCIL REGULATION (EEC) opening and providing for the administration of a Community tariff quota for bulls, cows and heifers, other than those intended for slaughter, of certain Alpine breeds

COMMISSION OF THE EUROPEAN                          COMMUNITIES
                                            C0MC92) 194 final
                                            Brussels, 12 May 1992
                             Proposal for a
                        COUNCIL REGULATION (EEC)
     opening and providing for the administration of a Community
         tariff quota for heifers and cows, other than those
          intended for slaughter, of certain mountain breeds
                             Proposal for a
                        COUNCIL REGULATION (EEC)
      opening and providing for the administration of a Community
       tariff quota for bulls, cows and heifers, other than those
             intended for slaughter, of certain Alpine breeds
                     (presented by the Commission)
 ---pagebreak---                                                                         ^
                             EXPLANATORY MEMORANDUM
1.    At the multilateral GATT negotiations, the European Economic
      Community undertook to open certain annual Community quotas
      including, in the agricultural sector, those set out below:
OCT heading           Description of goods          volume         Quota
ex 01.02 A II Cows and heifers, not intended for
               slaughter, of the following mountain
               breeds; grey, brown, yellow and
               mottled Simnental breed and Pinzgau
               breed (conditions to be determined
               by the competent authorities of the
               Member State of destination)          20 000 head    6%
ex 01.02 A II Bulls, cows and heifers, not intended
               for slaughter, of the following breeds;
               mottled Simnental breed and Schwyz and
               Fribourg breeds. If they are to come
               within the quota, animals of the breeds
                in question must satisfy the following
                requirements:
                -bulls: pedigree
                -female animals: pedigree or certificate
                 of registration in herdbook certifying
                 purity of breed.                      5 000 head   4%
2.    The tariff quotas in question were first opened on 1 July 1970 in
      response to requests from the Swiss and Austrian authorities, and
      cover the period from 1 July in each year to 30 June in the following
      year.
3.     In an exchange of letters with Austria dated 21 July 1972, the
      Community undertook unilaterally to increase the size of the first
      tariff quota set out above from 20 00 to 30 000 head and to lower the
      quota duty from 6% to 4%. The quota volume was again unilaterally
       increased to 38 000 head from the end of 1977. And under an agreement
       in the form of exchange of letters dated 14 July 1986 which was
 ---pagebreak---                                                                          3
   adopted by the council's Decision of 15 September 1986 (OJ No L 328
   of 22 November 1986 p. 57), the volume of this tariff quota was once
   more raised to 42 600 head, as from 1 July 1986. These quotas were
   opened most recently by Regulations (EEC) Nos 1894/91 and 1895/91 of
   26 June 1991 (OJ No L 169 of 29.6.1991), for the period from 1 July
   1991 to 30 June 1992.
4. In order to meet community obligations, it is therefore necessary to
   adopt Regulations on the opening and administration of the Community
   tariff quotas, for the period from 1 July 1992 to 30 June 1993.
5. Taking into account aspects peculiar to the trade in these animals,
   the Commission proposes the extension of the system of administration
   of these quotas as applied during the period 1.7.91 to 30.6.92.
6. The interpretation to be given to the phrase "not intended for
   slaughter" has been subject of exchanges of views since 1974.
   It had been apparent from the discussions that, in the case of
   animals whose importation was subject to submission of a breeding
   certificate (certificate of pedigree or of registration in the
   herdbook), checking the purpose for which the animals are in fact
   used would be pointless in view of the high price of such animals.
   Where such a certificate is not required, a period of 4 months from
   the day of importation would appear the minimum period after which
    imported animals could be considered not to be intended for
   slaughter. This solution was adopted by the Council on an
   experimental basis for the period from 1 July 1974 to 30 June 1975
   and then carried over for the following tariff periods.
   At discussions at Council level in 1978 and 1979 it was decided with
   the agreement of the Swiss authorities   to extend the checks on non-
   slaughter to animals imported with the abovementioned breeding
   certificate under the second quota of 5 000 head.
 ---pagebreak---                                                                                                                                              y
                                                                      Proposal f o r a
                                                 C O U N C I L R E G U L A T I O N (EEC) N o             /9 2
                                                                   of
                          o p e n i n g and providing for the administration of a C o m m u n i t y tariff q u o t a for
                          heifers and c o w s , other than those intended for slaughter, of certain m o u n t a i n
                                                                         breeds
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                         whereas a check should be carried out to ascertain that
                                                                                 the imported animals have not been slaughtered within a
Having regard to the Treaty establishing the European
                                                                                 certain period ;
Economic Community, and in particular Article 113
                                                                                 Whereas it is, in particular, necessary to ensure equal and
thereof,
                                                                                 continuous access for all Community importers to the
Having regard to the Act of Accession of Spain and                               abovementioned quota, and the uninterrupted application
Portugal,                                                                        of the quota duties, to all imports of the animals in ques-
 Having regard to the proposal from the Commission,                              tion until the quota is exhausted ; whereas the necessary
                                                                                  measures should be taken to ensure efficient administra-
Whereas the European Economic Community undertook,                               tion of this tariff quota, taking into account the C o m m u -
within the framework of the General Agreement on                                  nity nature of the quota and special factors in the trade in
Tariffs and Trade (GATT), to open an annual Community                            these a n i m a l s ; whereas to this end the Commission
 tariff quota of 20 000 head at a duty of 6 % for heifers                        should assign to the Member States on request the quanti-
 and cows, other than those intended for slaughter, of                            ties needed to cover actual imports in accordance with an
 certain mountain breeds; whereas, in an Exchange of                             economically appropriate procedure to be determined ;
 Letters with Austria dated 21 July 1972, the Community
 undertook unilaterally to increase the size of the tariff                       Whereas, since the Kingdom of Belgium, the Kingdom of
 quota from 20 000 to 30 000 head and to lower the quota                         the Netherlands and the Grand Duchy of Luxembourg
 duty from 6 % to 4 % ; whereas, subsequently, this quota                        are united within and jointly represented by the Benelux
 was increased unilaterally to 38 000 h e a d ; whereas                           Economic Union, any measure concerning the adminis-
 according to the Agreement in the form of an Exchange                            tration of the quantities levied by that economic union
 of Letters between the European Economic Community                               may be carried out by any one of its members,
 and the Republic of Austria concerning agriculture of 14
July 1986, which was approved by Decision 86/555/
                                                                                  HAS ADOPTED THIS REGULATION :
 EEC ('), the volume of this tariff quota was raised to
 42 600 head as from 1 July 1986 ; whereas the abovemen-
                                                                                                               Article    1
 tioned tariff quota should therefore be opened for the
 period 1 July 199 2to 30 J u n e 199 3 at a duty of 4 % for a                    1.    From 1 July 1992 to 30 J u n e 1993 the duty appli-
 quantity of 42 600 head ;                                                        cable to the import into the Community of the animals
                                                                                  designated hereafter shall be suspended at the level and
                                                                                  within the limits of the Community tariff quota indicated.
                            CN code                                                                                    Quota         Quota duty
     Order N o                                                      Description
                                (a)                                                                                   volume            <%)
     09.0001            ex 0102 90 10       Cows and heifers other than those intended for slaughter, of
                        ex 0102 90 31       the following mountain breeds : grey, brown, yellow and
                        ex 0102 90 33       mottled Simmental breed and mottled Pintzgau breed                    42 600 head
 (a) Taric c o d e s : 0102 90 10*20 and 40,
                       0102 90 31 * 11, 19, 31 and 39,
                       0102 90 33* 10 and 30.
 2.     Within the limits of this tariff quota, the Kingdom                       Derogations may, however, be granted in the event of
 of Spain and the Portuguese Republic shall apply customs                        force majeure duly attested by a local authority certificate
 duties calculated in accordance with the relevant provi-                         setting out the reasons for the slaughter.
 sions in the Act of Accession.
 3.      For the purposes of this Regulation, the animals                                                       Article   2
 referred to in paragraph 1 shall be considered not
intended for slaughter if they are not slaughtered within                         I     T h e quota v o l u m e referred to in Article 1 (1) shall
four months of the date of the acceptance of the entry for                       be further divided into two parts.
 release for free circulation.
                                                                                 The first part, 8 0 % of the total, i.e. 34.080head, shall be
                                                                                  reserved for established importers who are able to furnish
 (') OJ No L 328, 22. 11. 1986, p. 57.
 ---pagebreak---                                                                                                                        ^
proof of having imported animals of the breeds specified      2.     The Commission      shall notify the Member States, by
in the tariff quota in question during the previous three     15 July 199£, of the       quantities to be assigned to each
years.                                                        applicant, in the form,    where necessary, of a percentage of
                                                              the amount originally      applied for, or of that applicant's
With regard to Portugal, in the case of established impor-    previous imports.
ters, account shall be taken of animals referred to in
Article 1 (1) in respect of which importers can prove, to     3.     O n t h e basis of the data referred to in paragraph 2,
the satisfaction of the competent authorities, that they      Member States shall issue applicants with certificates
were imported and that they were not slaughtered within       specifying the number of head to which they are entitled.
four months following the date of the acceptance of the       The period of validity of the certificates may not go
entry for release for free circulation.                       beyond 30 J u n e 1 9 9 3 .
The second part, of 2D % , i.e. 8 . 2 5 0 h e a d , shall be
reserved either for importers who undertake, when             The entitlement certificates, a model of which is annexed
making an application, to keep the imported cattle in         to this Regulation, shall be issued upon provision of a
premises of which they have the use or for importers who      security of ECU 20 per head, which shall be released once
have been conducting business in live bovine animals for      the certificates have been returned, complete with the
a period of at least one year and are listed in a public      customs stamps acknowledging the import of the animals,
register of the Member State or who can provide proof,        to the issuing authority.
recognized by the competent authority, of such conduct.
                                                              An entitlement certificate shall not be transferable and
2.     The 3 4 . 0 8 0 head shall be assigned to the various  shall entitle the bearer to benefit from the tariff quota
importers pro rata, in proportion to the scale of their       only when made out in the same name as the entry for
previous imports over the three years under consideration      release for free circulation which accompanies it.
or to the quantities applied for if they are less than
previous imports while the 8.2S0head shall be assigned
to applicants pro rata, in proportion to the entitlement      The rules laid down in Commission Regulation (EEC) No
applied for by the importers. In the latter case :             3719/88 of 16 November 1988 laying down common
                                                              detailed rules for the application of the system of import
(a) applications for quantities greater than 50 head shall     and export licences and advance fixing certificates for
     be automatically reduced to that number ;                agricultural products ('), as last amended by Regulation
                                                              (EEC) No 1599/90 (2), for the release of the security for
(b) applications which would give rise to a certificate of     the import certificates or its conversion into revenue shall
     participation covering a quantity of less than five head  apply to the security referred to in the second subpara-
     shall not be taken into account;                         graph.
(c) quantities which have not been assigned, owing to the
     minimum five head limitation shall be assigned by         4.     Quantities which have not been the subject of the
     drawing lots (with a figure of five head).                issue of entitlement certificates by 31 March 1993 shall be
                                                               finally reassigned under the procedure described in the
 3.    Any quantities of one of the parts of the tariff quota  foregoing paragraphs to importers who have applied for
 referred to in paragraph 1 not applied for shall be auto-     certificates in respect of their whole entitlements.
 matically transferred to the other part.
                                                               To this end, Member States shall notify the Commission
                                                               by 10 April 1993 of the quantities remaining unused on
                            Article 3
                                                               31 March 1993, and furnish the data specified in the
                                                               second subparagraph of paragraph 1. The Commission
 1.    Applications to import under each part of the tariff
                                                               shall set the new percentages for entitlements in each
quota, accompanied, where appropriate, by proof of
                                                               category and shall transmit them by not later than 15
 previous imports, shall be made to the competent authori-
                                                               April 1993 to the Member States, which shall then issue
 ties in the Member States, in accordance with the proce-
                                                               the entitlement certificates to the applicants under the
dures laid down and the deadline set by those authorities,
                                                               conditions set out in paragraph 3, with a period of validity
 by means of the document of release for free circulation,
                                                               not extending beyond 30 June 1993
 which shall be cancelled by the said authorities after
 being submitted as proof.
These authorities shall transmit to the Commission, not
                                                                                           Article  4
 later than 10 July 199 2 the data thus collected, and in
 particular :
                                                                1.    Member States shall take all measures necessary to
— the number of applicants and the number of head              ensure that access to the tariff quota in question is
     applied for by each category of importer,                 restricted to cattle as specified in Article 1 (1).
— the average of previous imports furnished by each
     applicant in respect of the 36 210 head reserved for      (') OJ No L 331, 2. 12. 1988, p. 1.
     estabished importers.                                     O OJ No L 151, 15. 6. 1990, p. 29.
 ---pagebreak---                                                                                                                    €
2.   They shall ensure importers equal and continuous                                    Article 5
access to the tariff quota in question.
                                                               Member States and the Commission shall cooperate
                                                               closely to ensure that the provisions of this Regulation are
                                                               observed.
3.    Depletion of the said quota shall be measured on                                   Article 6
the basis of imports submitted for customs clearance
under cover of entries for release for free circulation.       This Regulation shall enter into force on 1 July 1 9 9 *
                This Regulation shall be binding in its entirety and directly applicable in all Member
                States.
                Done at B r u s s e l s . -
                                                                           For the   Council
                                                                            The   President
 ---pagebreak---                                                                                                                                                  *
EUROPEAN         COMMUNITY                                                                                                                         ANNEX
 ENTITLEMENT CERTIFICATE                  No
 COMMUNITY TARIFF QUOTAS FOR
 — Cows and heifers other than those intended for slaughter of certain mountain breeds
 — Bulls, cows and heifers other than those intended for slaughter of certain Alpine breeds
 1. Holder (Name, complete address and Member State)                             2. Issuing authority
 NOTES                                                                           3. This certificate is valid until and including      day   month year
 A. This certificate is valid in all Member States of the Community.
 B. This certificate must be attached to the entry for release for free
    circulation, and the entry must itself be drawn up in the name of               Place and date of issue
    the holder of this certificate.
 C. The customs office concerned should write off the quantities
     released for free circulation and return this certificate to the holder
     or the holders representative.                                                 Signature and stamp of issuing authority
 0. The holder must return this certificate to the issuing authority to
     obtain release of the guarantee.
 4. Description of animals                                                                                             5. CN code
                                                                                                                       6. Number of head in figures
 7. Number of head in words
 8. WRITING OFF BY CUSTOMS OFFICES (in column 9, indicate in part 1 the quantity available, and in part 2 the quantity written off)
 9. Number of head           10. Number of head in words for the         11. Number and date of acceptance             12. Name, Member State,
    in figures                   quantity written off                        of the entry for release for free              signature and stamp
                                                                             circulation                                    of the customs office
 1.
 2.
 1.
 2.
 1.
 2.
 ---pagebreak---                                                                           Proposal for a
                                                       C O U N C I L R E G U L A T I O N (EEC) N o              /92
                                                                           of
                        o p e n i n g a n d providing for the administration of a C o m m u n i t y tariff q u o t a for
                        bulls, c o w s and heifers, other than those intended for slaughter, of c e r t a i n A l p i n e
                                                                                 breeds
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                                Whereas it is in particular necessary to ensure equal and
                                                                                        continuous access for all Community importers to the
Having regard to the Treaty establishing the European                                   abovementioned quota, and the uninterrupted application
Economic Community, and in particular Article 113                                       of the quota duties, to all imports of the animals in ques-
thereof,                                                                                tion until the quota is exhausted ; whereas the necessary
Having regard to the Act of Accession of Spain and                                      measures should be taken to ensure efficient administra-
Portugal,                                                                               tion of this tariff quota, taking into account the Commu-
                                                                                        nity nature of the quota and special factors in the trade in
Having regard to the proposal from the Commission,                                      these a n i m a l s ; whereas to this end the Commission
                                                                                        should assign to the Member States on request the quanti-
Whereas the European Economic Community undertook,                                      ties needed to cover actual imports in accordance with an
within the framework of the General Agreement on                                        economically appropriate procedure to be determined :
Tariffs and Trade (GATT), to open an annual Community
tariff quota of 5 000 head at a duty of 4 % for bulls, cows                             Whereas, since the Kingdom of Belgium, the Kingdom ol
and heifers, other than those intended for slaughter, of                                the Netherlands and the Grand Duchy of Luxembourg
certain Alpine breeds ; whereas eligibility for such quota                              are united within and jointly represented by the Benelux
is subject to submission of the following documents :                                   Economic Union, any measure concerning the adminis-
— bulls : a pedigree certificate,                                                       tration of the quantities levied by that economic union
                                                                                        may be carried out by any one of its members,
— female animals : a pedigree certificate or certificate or
     registration in the herdbook, certifying purity of
     breed ;
                                                                                        HAS ADOPTED THIS REGULATION
Whereas the abovementioned tariff quota should there-
fore be opened for the period 1 July 1952 to 30 June
 199 3 a t a duty of 4 % ;                                                                                           Article   1
                                                                                         1.    From 1 July 1992 to 30 J u n e 199 3 the duty appli
whereas a check should be carried out to ascertain that                                 cable to the import into the Community of the animal;
the imported animals have not been slaughtered within a                                 designated hereafter shall be suspended at the level anc
certain period ;                                                                        within the limits of Community tariff quota indicated
                           C N code                                                                                         Quota       Quota duty
    Order No                                                                Description
                               (a)                                                                                         volume          (%)
     09.0003           ex  0102 90 10             Bulls, cows and heifers, other than those intended for
                       ex  0102 90 31             slaughter, of the following breeds : mottled Simmental breed
                       ex  0102 90 33             and the Schwyz and Fribourg breeds
                       ex  0102 90 35                                                                                    5 000 head
(a) Taric c o d e s : 0102  90  10 ' 3 0 , 40   and 50,
                      0102  90  31 " 2 1 .  29.  31 and 39,
                      0102  90  33 20      and   30,
                      0102  90  35'21      and   29.
 Within the limits of this tariff quota, the Kingdom of                                  3.    For the purposes of this Regulation, the animal
 Spain and the Portuguese Republic shall apply customs                                   referred to in paragraph 1 shall be considered no
 duties calculated in accordance with the relevant provi-                                intended for slaughter if they are not slaughtered withii
 sions in the Act of Accession.                                                          four months of the date of acceptance of the entry for fre
                                                                                         circulaion.
 2.     Eligibility for this tariff quota shall be subject to the
 submission of :
 — in the case of bulls : a pedigree certificate,
 — in the case of female animals : a pedigree certificate or                             Derogations may, however, be granted in the event c
      certificate of registration in the herdbook, certifying                           force majeure duly attested by a local authority certificat
      purity of breed.                                                                   setting out the reasons for the slaughter.
 ---pagebreak---                                                                                                                       3
                           Article  2                          These authorities shall transmit to the Commission, not
                                                               later than 10 July 199 2 the data thus collected, and in
 1.   The quota volume referred to in Article 1 (1) shall      particular :
be further divided into two parts.
                                                               — the number of applicants and the number of head
                                            4.000                   applied for by each category of importer,
The first part, 3 0 % of the total, i.e. f      head, shall be
reserved for established importers who are able to furnish     — the average of previous imports furnished by each
proof of having imported animals of the breeds specified            applicant in respect of the 4 250 head reserved for
in the tariff quota in question during the previous three           established importers.
years.
                                                               2.     The Commission     shall notify the Member States, by
With regard to Portugal, in the case of established impor-     15 July 1992 of the      quantities to be assigned to each
ters, account shall be taken of animals referred to in         applicant, in the form,  where necessary, of a percentage of
Article 1 (1) in respect of which importers can prove, to      the amount originally     applied for, or of that applicant's
the satisfaction of the competent authorities, that they       previous imports.
were imported and that they were not slaughtered within
four months following the date of,the acceptance of the
entry for release for free circulation.                        3.     O n the basis of the data referred to in paragraph 2,
                                                               Member States shall issue applicants with certificates
                                   1000                        specifying the number of head to which they are entitled.
The second part, of 20 % , i.e. J head, shall be reserved      The period of validity of the certificates may not go
either for importers who undertake, when making an             beyond 30 J u n e 1993.
application, to keep the imported cattle in premises of
which they have the use or for importers who have been
conducting business in live bovine animals for a period of     The entitlement certificates, a model of which is annexed
at least one year and are listed in a public register of the   to this Regulation, shall be issued upon provision of a
Member State or who can provide proof, recognized by           security of ECU 20 per head, which shall be released once
the competent authority, of such conduct.                      the certificates have been returned, complete with the
                                                               customs stamps acknowledging the import of the animals,
                                                               to the issuing authority.
2.    The 4 . 0 0 0 head shall be assigned to the various
importers pro rata, in proportion to the scale of their
previous imports over the three years under consideration,     An entitlement certificate shall not be      transferable and
or to the quantities applied for if they are less than         shall entitle the bearer to benefit from      the tariff quota
previous imports while theflOOO head shall be assigned to      only when made out in the same as the       entry for release
applicants pro rata, in proportion to the entitlement          for free circulation which accompanies       it.
applied for by the importers. In the latter case :
(a) applications for quantities greater than 50 head shall     The rules laid down in Commission Regulation (EEC) No
    be automatically reduced to that n u m b e r ;             3719/88 of 16 November 1988 laying down common
                                                               detailed rules for the application of the system of import
(b) applications which would give rise to a certificate of     and export licences and advance fixing certificates for
     participation covering a quantity of less than five head  agricultural products ('), as last amended by Regulation
    shall not be taken into a c c o u n t ;                    (EEC) N o 1599/90 (2), for the release of the security for
                                                               the import certificates or its conversion into revenue shall
(c) quantities which have not been assigned, owing to the      apply to the security referred to in the second subpara-
    m i n i m u m five head limitation shall be assigned by    graph.
    drawing lots (with a figure of five head).
                                                               4.     Quantities which have not been the subject of the
3.    Any quantities of one of the parts of the tariff quota   issue of entitlement certificates by 31 March 1993 shall be
referred to in paragraph 1 not applied for shall be auto-      finally reassigned under the procedure described in the
matically transferred to the other part.                       foregoing paragraphs to importers who have applied for
                                                               certificates in respect of their whole entitlements.
                           Article  3                          To this end, Member States shall notify the Commission
                                                               by 10 April 1993 of the quantities remaining unused on
 1.   Applications to import under each part of the tariff     31 March 1993, and furnish the data specified in the
quota, accompanied, where appropriate, by proof of             second subparagraph of paragraph 1. The Commission
previous imports, shall be made to the competent authori-      shall set the new percentages for entitlements in each
ties in the Member States, in accordance with the proce-       category and shall transmit them by not later than 15
dures laid down and the deadline set by those authorities,     April 199 3 to the Member States, which shall then issue
by means of the document of release for free circulation,
which shall be cancelled by the said authorities after         (') OJ No L 331, 2. 12. 1988, p. 1.
being submitted as proof.                                      (2) OJ No L 151, 15. 6. 1990. p. 29.
 ---pagebreak---                                                                                                                   4o
the entitlement certificates to the applicants under the        3.    Depletion of the said quota shall be measured on
conditions set out in paragraph 3, with a period of validity    the basis of imports submitted for customs clearance
not extending beyond 30 June 1995                               under cover of entries for release for free circulation.
                                                                                          Article 5
                         Article  4
                                                                Member States and the Commission shall cooperate
1.    Member States shall take all measures necessary to        closely to ensure that the provisions of this Regulation are
ensure that access to the tariff quota in question is           observed.
restricted to cattle as specified in Article 1 (1).
                                                                                          Article 6
2.    They shall ensure importers equal and continuous
access to the tariff quota in question.                         This Regulation shall enter into force on 1 July 1992.
                 This Regulation shall be binding in its entirety and directly applicable in all Member
                 States.
                 Done at B r u s s e l s .
                                                                            For the   Council
                                                                             The   President
 ---pagebreak---                                                                                                                                                    41
EUROPEAN          COMMUNITY                                                                                                                         ANNEX
 ENTITLEMENT CERTIFICATE                  No
 COMMUNITY TARIFF QUOTAS FOR
 — Cows and heifers other than those intended for slaughter of certain mountain breeds
 — Bulls, cows and heifers other than those intended for slaughter of certain Alpine breeds
 1. Holder (Name, complete address and Member State)                             2 Issuing authority
 NOTES                                                                           3. This certificate is valid until and including      day   month  year
 A. This certificate is valid in all Member States of the Community.
 B. This certificate must be attached to the entry for release for free
     circulation, and the entry must itself be drawn up in the name of              Place and date of issue :
    the holder of this certificate.
 C. The customs office concerned should write off the quantities
     released for free circulation and return this certificate to the holder
     or the holders representative.                                                 Signature and stamp of issuing authority:
 D. The holder must return this certificate to the issuing authority to
     obtain release of the guarantee.
 4. Description of animals                                                                                             5. CN code
                                                                                                                       6. Number of head in figures
                                                                                                    /
 7. Number of head in words
 8. WRITING OFF BY CUSTOMS OFFICES (in column 9, indicate in part 1 the quantity available, and in part 2 the quantity written off)
 9. Number of head           10. Number of head in words for the         11. Number and date of acceptance             12 Name, Member State,
    in figures                   quantity written off                        of the entry for release for free              signature and stamp
                                                                             circulation                                    of the customs office
 ---pagebreak---                                                                     1 <a,
FINANCIAL RECORD
1.    Budget i ine concerned : Chap. 12 Art. 120
2.    Legal basis : Art. 113 of the Treaty
3.    Title of the tariff measure concerned : Proposals for Council
      Regulations opening and providing for the administration of a
      Community tariff quota for heifers and cows, othe than those intended
      for slaughter, of a certain mountain breeds and of a Community tariff
      quota for bulls, cows and heifers, other than those intended for
      slaughter, of certain Alpine breeds
4.    Oblect ive : Fulfilment of contractual obligations of the Community
5.    Method of calculation :
      Quota volumes:             42 600 head          5 000 head
      Duties to be applied:        4%                  4%
      Normal duties:              16% + AGR           16% + AGR
6.    Duty-loss :
      a) Customs duty losses
          Value of the 42 600 head:   29.790.180 ECU
          Value of the 5 000 head:     3.948.000 ECU
                                      33.738.180 ECU
      LOSS: 12% -                                      4.048.581 ECU
      b)  L e w losses
          Weight of the 42 600 head: 20.661 T
          Weight of the 5 000 head: 2.425 T
                                      23.086 T
      Loss: 17,798 ECU/100 kg
             i.e. 177,98 ECU x 13.086 T -              4.108.846 ECU
                                                       8.157.427 ECU
7)    Cost of the operation (period 91/92): 9.693.317 ECU
      Cost of the operation (period 92/93): 8.157.427 ECU
 ---pagebreak---                                                                         12 •-
                                                                     ISSN 0254-1475
                                                              COM (92) 194 final
                                                      DOCUMENTS
EN                                                                          03 02
                                 Catalogue number: CB-CO-92-206-EN-C
                                                             ISBN 92-77-43970-X
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