CELEX: 31980R3183
Language: en
Date: 1980-12-03 00:00:00
Title: Commission Regulation (EEC) No 3183/80 of 3 December 1980 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products

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31980R3183

Commission Regulation (EEC) No 3183/80 of 3 December 1980 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products  

Official Journal L 338 , 13/12/1980 P. 0001 - 0033 Greek special edition: Chapter 11 Volume 22 P. 0066  Spanish special edition: Chapter 03 Volume 20 P. 0005  Portuguese special edition Chapter 03 Volume 20 P. 0005 

 COMMISSION REGULATION ( EEC ) No 3183/80    of 3 December 1980    laying down common detailed rules for the application of   the system of import and export licences and advance fixing   certificates for agricultural products    THE COMMISSION OF THE EUROPEAN COMMUNITIES ,    Having regard to the Treaty establishing the European   Economic Community ,    Having regard to Council Regulation ( EEC ) No 2727/75 of   29 October 1975 on the common organization of the market in   cereals ( 1 ) , as last amended by Regulation ( EEC )   No 1870/80 ( 2 ) , and in particular Articles 12 ( 2 ) , 15   ( 5 ) , 16 ( 6 ) and 24 thereof and the corresponding   provisions of the other Regulations establishing a common   organization of the market in respect of agricultural   products ,    Whereas Commission Regulation ( EEC ) No 193/75 ( 3 ) , as   last amended by Regulation( EEC ) No 2666/80 ( 4 ) which   superseded Regulation( EEC ) No 1373/70 ( 5 ) , lays down   common detailed rules for the application of the system of   import and export licences and advance fixing certificates   for agricultural products ; whereas the provisions of that   Regulation have , however , been amended many times , in some   cases substantially ; whereas , therefore , in the interests   of clarity and administrative efficiency it is advisable to   consolidate the rules in question in a single text , at the   same time making certain amendments which experience has   shown to be desirable ;    Whereas the Community Regulations which introduced import   and export licences provide that all imports into the   Community and all exports from it shall be subject to the   production of such a licence ; whereas it should therefore   expressly be made clear that such licences are not required   for operations which do not in the strict sense constitute   imports or exports ;    Whereas , where products are subject either to the   arrangements provided for in Council Directive 69/73/EEC of   4 March 1969 on the harmonization of provisions laid down by   law , regulation or administrative action in respect of   inward processing ( 6 ) , as last amended by the Act of   Accession of Greece , or to those provided for in Article 9   of Commission Regulation ( EEC ) No 645/75 of 13 March 1975   laying down common detailed rules for the application of the   export levies and charges on agricultural products ( 7 ) , as   last amended by Regulation ( EEC ) No 1607/80 ( 8 ) , the   competent authorities may in certain cases allow them to be   put into free circulation either in the unaltered state or   after processing ; whereas in such cases , to ensure that the   market is properly managed , an import licence should be   required for products actually put into free circulation ;   whereas , however , where a product put into free circulation   has been obtained from basic products some of which have been   imported from non-member countries and some of which have   been purchased in the Community , only those basic products   imported from non-member countries need to be taken into   consideration ;    Whereas the levies applicable when goods covered by inward   processing arrangements are put into free circulation are   determined by the rules of Directive 69/73/EEC ; whereas on   that account the import licence presented when the goods are   put into free circulation cannot be allowed to include an   advance fixing of the levy ; whereas , however , the levy may   be determined by tender , as is currently the case with olive   oil ; whereas in such cases the levy applicable will appear   on the import licence ;    Whereas the object of import and export licences is the   sound administration of the common organization of markets ;   whereas some transactions relate to small quantities ;   whereas , for the purpose of simplifying administrative   procedures , it would seem desirable to provide for an   exemption from the obligation to produce an import or export   licence in respect of such transactions ;    Whereas in view of international trade practice in respect   of the products or goods in question , certain tolerances   should be allowed with regard to the quantity of products   imported or exported as compared with the quantity indicated   on the licence or certificate ;    Whereas , in order to allow several operations to be   carried out at the same time on the basis of one licence or   certificate , provision should be made for the issue of   extracts of licences and certificates which have the same   effect as the licences and certificates from which they are   extracted ;    Whereas Community rules relating to the various sectors   covered by the common organization of agricultural markets   provide that import and export licences and advance fixing   certificates are applicable to imports and exports effected   in the Community ; whereas such a rule requires the adoption   of common provisions laying down conditions for the drawing   up and use of such licences or certificates and the   establishment of Community forms and methods of   administrative cooperation between Member States ;    Whereas the Community Regulations which introduced the   abovementioned licences and certificates provide that they   shall be issued subject to the lodging of a security so as to   guarantee that the undertaking to import or export will be   fulfilled during the period of their validity ; whereas it is   necessary to define when the undertaking to export or import   is fulfilled ;    Whereas Commission Regulation ( EEC ) No 2730/79 of   29 November 1979 laying down detailed rules for the   application of export refunds in respect of agricultural   products ( 9 ) , as last amended by Regulation ( EEC )   No 2674/80 ( 10 ) , provides that exportation shall be   considered to have taken place when the products in respect   of which formalities have been completed have left the   geographical territory of the Community or reached their   destination , although for reasons of administrative   convenience the date of exportation for the purpose of   determining the rate of the refund is the day on which   customs export formalities are completed ; whereas for the   same reasons , in regard to the validity period of licences   and certificates , exportation should be considered to have   been carried out on the day taken into account for   determining the rate of refund ; whereas this day is defined   either in Regulation ( EEC ) No 2730/79 or Regulation ( EEC )   No 798/80 ( 11 ) , as amended by Regulation ( EEC )   No 2674/80 , which lays down implementing rules in respect of   Council Regulation ( EEC ) No 565/80 of 4 March 1980 on the   advance payment of export refunds in respect of agricultural   products ( 12 ) ;    Whereas in some cases the amount of security required in   respect of a licence or certificate may be extremely small ;   whereas , in order to reduce the administrative load , no   security should be required in such cases ;    Whereas an import or export licence confers the right to   import or export ; whereas in consequence it must be   presented at the time of completion of customs import or   export formalities ;    Whereas , when simplified import or export procedures are   used , the licence may be presented to the customs   authorities subsequently ; whereas , nevertheless , the   importer or exporter must be in possession of a licence on   the day on which the import or export formalities are   regarded as being completed and must hold such document at   the disposal of the customs authorities ;    Whereas in the case of those exports for which a licence or   certificate is required in order only to benefit from a rate   fixed in advance , the present rules may be made more   flexible in order to allow Member States to introduce a   simplified procedure for the administrative handling of this   document ; whereas , in those cases where an authority is   responsible both for issuing the licence or certificate and   paying the export refund , the licence or certificate may be   held by that authority ;    Whereas in the interest of sound administration licences or   certificates and extracts therefrom may not be amended after   issue ; whereas , however , in cases of doubt relating to an   error attributable to the issuing agency and concerning the   items appearing on the licence or certificate or extract , a   procedure should be introduced whereby inaccurate licences or   certificates or extracts may be withdrawn and corrected   documents issued ;    Whereas when a product is placed under one of the   procedures provided for in Title IV , Section I of Commission   Regulation( EEC ) No 223/77 of 22 December 1976 on provisions   for the implementation of Community transit procedure and for   certain simplifications of that procedure ( 13 ) , as last   amended by Regulation ( EEC ) No 902/80 ( 14 ) ; when a   carriage operation begins within the Community and is to end   outside it , no formalities need be carried out at the   customs office of the frontier station ; whereas where one of   these procedures is applied , it would seem desirable in the   interests of administrative simplicity to provide for special   arrangements for the release of the security ;    Whereas it may happen that by reason of circumstances   beyond the control of the party concerned the document   constituting proof of departure from the geographical   territory of the Community cannot be produced although the   product has left such territory or , in the case of   operations as specified in Article 5 of Regulation ( EEC )   No 2730/79 , reached its destination ; whereas such a   situation may impede trade ; whereas in such circumstances   other documents should be recognized as being equivalent ;    Whereas the Community Regulations which introduced the   abovementioned licences and certificates provide that the   security shall be forfeit in whole or in part if importation   or exportation is not carried out , or only partly carried   out , during the period of validity of the licence or   certificate ; whereas the action to be taken in such   circumstances should be specified in detail , in particular   for cases where non-fulfilment of undertakings is due to   force majeure ;    Whereas , in order to simplify administrative procedures ,   it would seem suitable to provide for the security to be   returned in full when the total amount to be forfeit is very   small ;    Whereas Article 14 of Council Regulation ( EEC ) No 754/76   of 25 March 1976 on the customs treatment applicable to goods   returned to the customs territory of the Community ( 15 )   lays down that agricultural products exported under an export   licence or an advance fixing certificate do not qualify under   that Regulation unless the Community provisions relating to   licences and certificates have been complied with ; whereas   it is necessary to lay down special rules for the application   of the system of licences and certificates for products   qualifying under Regulation ( EEC ) No 754/76 ;    Whereas certain provisions for the application of   Regulation ( EEC ) No 754/76 are laid down by Commission   Regulation ( EEC ) No 2945/76 ( 16 ) ;    Whereas Article 22 of Council Regulation ( EEC ) No 1430/79   of 2 July 1979 on the repayment or remission of import or   export duties ( 17 ) , laid down that goods which are put   into free circulation under an import licence or advance   fixing certificate shall not be eligible for the system of   repayment or remission of import duties unless it is   established that the necessary steps have been taken by the   competent authorities to cancel the effects of putting those   goods into free circulation as regards the licence or   certificate ;    Whereas Article 3 ( 2 ) of Commission Regulation ( EEC )   No 1574/80 ( 18 ) laid down generally certain implementing   rules in respect of Article 22 of Regulation ( EEC )   No 1430/79 and , in particular , that an attestation must be   furnished by the authorities responsible for issuing licences   or certificates ;    Whereas it is necessary to lay down in this Regulation all   the rules necessary for implementing Article 22 of   Regulation ( EEC ) No 1430/79 ; whereas it is possible , in   some cases , to satisfy the provisions laid down in   Regulation ( EEC ) No 1430/79 whithout having recourse to the   attestation referred to in Article 3 ( 2 ) of Regulation   ( EEC ) No 1574/80 ;    Whereas the measures provided for in this Regulation are in   accordance with the opinions of all the relevant management   committees .    HAS ADOPTED THIS REGULATION :    TITLE I    SCOPE OF THE REGULATION    Article 1    Subject to certain exceptions laid down in Community rules   specific to certain products , this Regulation lays down   common rules for implementing the system of import and export   licences and advance fixing certificates ( hereinafter   referred to as ' licences ' and ' certificates ' )   established by or provided for in :    - Article 19 of Regulation No 136/66/EEC ( oils and   fats ) ,    - Article 4a of Regulation No 142/67/EEC ( colza , rape and   sunflower seeds ) ,    - Article 13 of Regulation ( EEC ) No 804/68 ( milk and   milk products ) ,    - Article 15 of Regulation ( EEC ) No 805/68 and Article 5a   of Regulation ( EEC ) No 885/68 ( beef and veal ) ,    - Article 4 of Regulation ( EEC ) No 2358/71 ( seeds ) ,    - Article 12 of Regulation ( EEC ) No 3330/74 ( sugar ) ,    - Article 12 of Regulation ( EEC ) No 2727/75 ( cereals ) ,    - Article 14 of Regulation ( EEC ) No 2759/75 and Article 6   of Regulation ( EEC ) No 2768/75 ( pigmeat ) ,    - Article 6 of Regulation ( EEC ) No 2774/75 ( eggs ) ,    - Article 6 of Regulation ( EEC ) No 2779/75   ( poultrymeat ) ,    - Article 10 of Regulation ( EEC ) No 1418/76 ( rice ) ,    - Article 9 and 10 of Regulation ( EEC ) No 516/77   ( products processed from fruit and vegetables ) ,    - Article 2 of Regulation ( EEC ) No 1111/77   ( isoglucose ) ,    - Article 16 of Regulation ( EEC ) No 337/79 ( wine ) ,    - Article 16 of Regulation ( EEC ) No 1837/80 ( sheepmeat   and goatmeat ) ,    - Article 6 of Regulation ( EEC ) No 3035/80 ( agricultural   products exported in the form of goods not covered by Annex   II to the Treaty ) .    TITLE II    AREA OF APPLICATION OF LICENCES AND CERTIFICATES    Article 2    1 . A licence or certificate shall not be required and may   not be presented in respect of products :    ( a ) which are not placed in free circulation within the   Community ; or    ( b ) in respect of which export is effected :    - under a customs procedure which allows importation free   of the relevant customs duties , charges having equivalent   effect or agricultural levies ; or    - under special arrangements which allow export free of   export levies , as referred to in Article 9 of Regulation   ( EEC ) No 645/75 .    2 . The provisions of paragraph 1 concerning exportation   shall apply subject to the special provisions set out in   Article 3 ( 4 ) .    Article 3    1 . Where products which are subject to inward processing   arrangements or to the arrangements provided for in Article 9   of Regulation ( EEC ) No 645/75 and which do not contain   basic products as referred to in paragraph 2 ( a ) are placed   in free circulation , then , in so far as the products   actually placed in free circulation are subject to an import   licence , such licence must be produced .    2 . Where products are placed in free circulation which are   subject to either of the arrangements referred to in   paragraph 1 and which contain both :    ( a ) one or more basic products which came within the   terms of Article 9 ( 2 ) of the Treaty but no longer do so as   a result of their incorporation in the products put into free   circulation ; and    ( b ) one or more basic products which did not come within   the terms of Article 9 ( 2 ) of the Treaty ;    then , norwithstanding Article 8 ( 1 ) , for each basic   product as referred to in ( b ) actually used and being a   product subject to an import licence , such licence must be   produced .    However , an import licence shall not be required where the   product actually placed in free circulation is not subject to   such a licence .    3 . Subject to specific provisions concerning certain   agricultural products , the import licence or licences   produced when a product coming within paragraph 1 or 2 is   placed in free circulation may not provide for advance   fixing .    4 . On exportation of a product subject to either of the   arrangements referred to in paragraph 1 and containing one   or more of the basic products referred to in paragraph 2   ( a ) , then for each such basic product , being a product   subject to an export licence , such licence shall be   produced .    However , subject to the provisions of the next   subparagraph concerning the advance fixing of refunds , an   export licence shall not be required when the product   actually exported is not subject to such a licence .    On exportation of compound products qualifying for an   export refund fixed in advance on the basis of one or more of   their components , the customs status of each such component   shall be the sole element to be taken into account when   applying the system of licences and certificates .    Article 4    1 . In cases where the arrangement referred to in Article 4   of Regulation ( EEC ) No 565/80 applies , the export licence   or advance fixing certificate , as appropriate , to be   produced shall be that applicable to the processed products   to be exported or to the basic products within the meaning of   Regulation ( EEC ) No 3035/80 to be exported in the form of   goods .    2 . In cases where the arrangement referred to in Article 5   of Regulation ( EEC ) No 565/80 applies the export licence or   advance fixing certificate , as appropriate , to be produced   shall be that applicable to the product placed under such   arrangement or the basic product within the meaning of   Regulation ( EEC ) No 3035/80 contained in the goods placed   under such arrangement .    Article 5    1 . Where advance fixing of a levy or refund is not   requested , a licence shall not be required and may not be   produced for the purposes of operations :    - as specified in Article 5 or 26 of Regulation ( EEC )   No 2730/79 , or    - of a non-commercial nature , or    - relating to quantities such that the amount of the   security for the corresponding licence would be five ECU or   less . However , if the quantity in kilograms corresponding   to five ECU is not 50 or a multiple of 50 , the security   limit shall be deemed to be such that the quantity   in kilograms equals 50 or the multiple of 50 next above . In   addition , where licences are issued on a headage , or   similar basis and five ECU does not correspond exactly to a   whole number , the security limit shall be deemed to be such   that the quantity , on a headage or similar basis ,   corresponds to the whole number next above .    2 . For the purposes of paragraph 1 , ' operations of a   non-commercial nature ' means :    ( a ) imports by or consigned to private individuals ,   provided that such operations satisfy the requirements of   Section II ( C ) ( 2 ) of the preliminary provisions of the   Common Customs Tariff ;    ( b ) exports by private individuals , provided that such   operations satisfy mutatis mutandis the requirements referred   to in ( a ) .    Article 6    An import licence or certificate shall not be required and   may not be produced when products are placed in free   circulation under the provisions of Article 3 of Regulation   ( EEC ) No 754/76 governing the treatment of returned goods .    Article 7    1 . An export licence or certificate shall not be required   and may not be produced on completion of customs re-export   formalities for products in respect of which the exporter   provides proof that a favourable decision for repayment or   remission of import duties has been given in respect of such   products in accordance with the provisions of Regulation   ( EEC ) No 1430/79 .    2 . Where products are subject on export to the submission   of an export licence and the competent authorities authorize   the completion of customs re-export formalities before taking   a decision on the application for repayment or remission of   import duties , an export licence must be submitted . Advance   fixing of the export refund or levy shall not be permitted .    TITLE III    GENERAL PROVISIONS    Section I    Rights and obligations relating to licences , certificates   and extracts    Article 8    1 . The issue of an import or export licence shall   constitute authorization and give rise to an obligation   respectively import or export under that licence and during   its period of validity the specified net quantity of the   relevant product . Such licence shall or may as the case   requires include provision for advance fixing of the levy or   refund , also the monetary compensatory amount and the   accession compensatory amount under the conditions laid down   by the rules relating to the relevant sector .    2 . The issue of an advance fixing certificate shall give   rise to an obligation to import or export under that   certificate and during the period of its validity the   specified net quantity of the relevant product .    the issue of an advance fixing certificate as referred to   in Article 6 of Regulation ( EEC ) No 3035/80 shall give rise   to an obligation to export under that certificate and during   its period of validity , in the form of one or more of the   goods listed in Annex B or C to that Regulation as specified   on the certificate , the quantity indicated in the   certificate of the basic products as specified in Annex A to   that Regulation .    3 . In the cases specified in Article 43 of this Regulation   and in cases where such requirement is provided in the   specific Community rules for the relevant sector , the issue   of a licence or certificate shall give rise to an obligation   to import from or export to the country or group of countries   specified therein .    4 . Where the quantity imported or exported is greater by   not more than 5 % than the quantity indicated in the licence   or certificate , it shall be considered to have been imported   or exported under that licence or certificate .    5 . Where the quantity imported or exported is less by not   more than 5 % than the quantity indicated in the licence or   certificate , the obligation to import or export shall be   considered to have been fulfilled .    Article 9    1 . Obligations deriving from licences or certificates   shall not be transferable .    Rights deriving from licences or certificates shall be   transferable by the titular holder of the licence or   certificate during the period of its validity . Such transfer   may be made in favour of a single transferee only for each   licence or certificate or extract therefrom . It shall relate   to quantities not yet attributed to the licence or   certificate or extract therefrom .    2 . Upon request for transfer by the titular holder , the   issuing agency shall endorse the licence or certificate or   where appropriate the extract therefrom with :    - the name and address of the transferee ,    - the date of such endorsement certified by the stamp of   the agency .    3 . The transfer shall take effect from the date of the   endorsement .    4 . The transferee may neither further transfer his rights   nor transfer them back to the titular holder .    Article 10    Extracts from licences or certificates shall have the same   legal effects as the licences or certificates from which they   are extracted , within the limits of the quantity in respect   of which such extracts are issued .    Article 11    Licences or certificates and extracts issued , and entries   and endorsements stamped , by the authorities of a Member   State shall in each of the other Member States have the same   legal effects as attached to documents issued , and entries   or endorsements stamped , by the authorities of such Member   States .    Section II    Application for and issue of licences and certificates    Article 12    1 . No application for a licence or certificate shall be   considered unless sent or delivered direct to the competent   agency on forms printed and made out in accordance with the   provisions of Article 16 .    However , applications may be sent to the competent agency   by telegram or telex . Such applications shall include all   the information which would have appeared on the form had it   been used , and shall otherwise be refused . Furthermore ,   Member States may require that the telegram or telex be   followed by an application as provided for in the preceding   subparagraph . This requirement shall not affect the validity   of the application by telegram or telex .    2 . An application for a licence or certificate may be   cancelled only by letter , telegram or telex .    An application for a licence or certificate may not be   cancelled after 1 p.m. on the day it is lodged ; where   cancellation is made by telegram , such cancellation shall   not be valid if the telegram was recorded at the issuing   telegraph office after 1 p.m. or if , although recorded not   later than 1 p.m. , it reaches the competent agency after   2.30 p.m. ; where cancellation is made by letter or by   telex , the cancellation must be received not later than   1 p.m.    Article 13    1 . Applications containing conditions not provided for in   Community rules shall be refused .    2 . No application for a licence or certificate shall be   accepted unless security has been given in favour of , or   proof that such security has been given is furnished to ,   the competent agency not later than 1 p.m. on the day on   which the application for a licence or certificate is lodged   or , where proof that the security has been lodged is sent by   telegram , unless the telegram was recorded at the issuing   telegraph office not later than 1 p.m. and is received by the   competent agency not later than 2.30. p.m.    3 . The security shall consist , at the applicant's   option , either of a cash deposit or of a guarantee issued by   an institution satisfying the requirements laid down by the   Member State in which the licence or certificate is applied   for .    Member States shall inform the Commission , which shall in   turn inform other Member States , of the types of institution   authorized to issue guarantees and of the requirements   referred to in the preceding subparagraph .    4 . Where the total amount of these security in respect of   any licence or certificate would be five ECU or less , or   where the licence has been made out in the name of an   intervention agency , no security shall be required .    Member States may issue licences or certificates without   security where the amount of security involved is 25 ECU or   less , provided the application is lodged with the competent   agency in the Member State in which the applicant is   established . Such licences and certificates shall be   returned to the issuing agency as soon as possible and at the   latest on expiry of their period of validity .    Article 14    1 . The day on which an application for a licence or   certificate is lodged means :    ( a ) in the case of an application lodged with the   competent agency , the day on which it is received , provided   it is received not later than 1 p.m. ;    ( b ) in the case of an application sent by letter or telex   to the competent agency , the day on which it is received by   the agency , provided it is received not later than 1 p.m. ;    ( c ) in the case of an application sent by telegram to the   competent agency , the day on which it is received by that   agency , provided the telegram is recorded at the issuing   telegraph office not later than 1 p.m. and is received by the   competent agency not later than 2.30 p.m.    2 . Applications for licences or certificates received   either on a non-working day of the competent agency , or on a   working day of that agency but after the hours specified in   paragraph 1 , shall be considered to have been lodged on the   first working day of the agency following the day on which   they were received .    Where an application for an advance fixing certificate or   an application for an import or export licence which includes   an application for advance fixing of the levy or the refund   is sent by telegram in accordance with paragraph 1 ( c ) and   received after 2.30 p.m. it shall be refused if the applicant   has not specified in the telegram that he intended , in case   of late arrival of the telegram , to apply for advance fixing   of the levy or refund operative on the first working day   after receipt of the telegram . Such intention shall be   indicated by the words ' without reservation ' .    Applications by telegram recorded at the issuing telegraph   office after 1 p.m. shall be considered to have been lodged   on the following working day even if they arrive on the day   of issue ; ifl they arrive on some other day , the rules laid   down above concerning the day on which an application by   telegram is regarded as being lodged shall apply .    3 . The time limits specified in this Regulation are in   Belgian local time .    Article 15    1 . Where an application for a licence or certificate , the   proof that the security has been lodged , or the cancellation   of an application for a licence or certificate , is sent by   telegram and as a result of force majeure the telegram ,   having been recorded not later than 1 p.m. , fails to reach   the competent agency by 2.30 p.m. , that agency may decide to   disregard the delay .    2 . If an agency accepts a case of force majeure , the   Member State concerned shall immediately notify the   Commission , which shall inform the other Member States   thereof .    Article 16    1 . Except as provided in the second subparagraph of   Article 12 ( 1 ) , applications for licences or   certificates , licences and certificates and extracts   therefrom shall be drawn up on forms conforming to the   specimens set out in Annex I . Such forms shall be completed   in accordance with the instructions given therein and with   the specific Community provisions applicable to the relevant   product sector .    2 . Licence and certificate forms shall be made up in sets   containing copy No 1 , copy No 2 and the application ,   together with any extra copies of the licence or   certificate , in that order .    However , Member States may prescribe that applicants are   to complete only an application form instead of the sets   provided for in the preceding subparagraph .    Forms for extracts of licences or certificates shall be   made up in sets containing copy No 1 and copy No 2 , in that   order .    3 . Forms , including extension pages , shall be printed on   white paper free of mechanical pulp , dressed for writing and   weighing between 55 and 65 grams per square metre . Their   size shall be 210 x 297 mm ; the type space between lines   shall be 4.24 mm ( one-sixth of an inch ) ; the layout of   forms shall be followed precisely . Both sides of copy No 1   and the side of the extension pages on which the attributions   must appear shall in addition have a printed guilloche   pattern background so as to reveal any falsification by   mechanical or chemical means . The guilloche background shall   be green for forms relating to imports and sepia brown for   forms relating to exports .    4 . The Member States shall be responsible for having the   forms printed . These may also be printed by printers   appointed by the Member State in which they are established .   In the latter case , reference to the appointment by the   Member State must appear on each form .    Each form shall bear an indication of the printer ' s name   and address or a mark enabling the printer to be identified   and , except for the application form and extension pages ,   an individual serial number . The number shall be preceded by   the following letters according to the country issuing the   document . B for Belgium , DK for Denmark , D for Germany ,   F for France , GR for Greece , IR for Ireland , I for Italy ,   L for Luxembourg , NL for the Netherlands and UK for the   United Kingdom .    At the time of their issue , licences or certificates and   extracts may include an issue number allocated by the issuing   agency .    5 . Applications , licences or certificates and extracts   shall be completed in typescript . They shall be printed and   completed in one of the official languages of the Community ,   as specified by the competent authorities of the issuing   Member State . However , Member States inay allow only   applications to be handwritten in ink and in block capitals .    6 . The stamps of issuing agencies and attributing   authorities shall be applied by means of a metal stamp ,   preferably made of steel . However , an embossing press   combined with letters or figures obtained by means of   perforation may be substituted for the issuing agency ' s   stamp .    7 . The competent authorities of the Member States   concerned may , where necessary , require licences or   certificates and extracts therefrom to be translated into the   official language or one of the official languages of that   Member State .    Article 17    1 . Where the import levy has been the subject of an   application for advance fixing and where , at the time of   issue of the licence or certificate , the threshold price in   respect of one month or more of the validity of the licence   is not known , the provisional rate of levy for the months in   question shall be shown in section 19 of the licence or   certificate . This rate shall be calculated for those months   having regard to the known facts and to the threshold price   applicable for the last month of the marketing year in   progress . In section 20a of the licence or certificate it   shall be indicated that the rate is subject to adjustment .    2 . Where a certificate , licence or extract therefrom is   used for an importation into Germany or Italy , the   responsible bodies of those Member States may require that   such document contains the adjusted rate or rates of levy .   In that case such rate or rates shall , at the request of the   titular holder or transferee , be stated in section 19 by the   issuing agency as soon as the threshold price is known . This   agency shall indicate the date and stamp the document .    Article 18    1 . Where the amounts resulting from the conversion of ECU   into sums in national currency to be entered on licences or   certificates contain three or more decimal places , only the   first two shall be given . In such cases where the third   place is five or more the second place shall be rounded up to   the next unit or where the third place is less than five ,   the second place shall remain the same .    2 . However , where amounts expressed in ECU are converted   into pounds sterling or Irish pounds , the reference to the   first two decimal places in the preceding paragraph shall be   read as if it were a reference to the first four decimal   places . In such cases where the fifth place is five or more   the fourth decimal place shall be rounded up to the next unit   and where the fifth place is less than five , the fourth   place shall remain the same .    Article 19    Licences and certificates shall be drawn up in at least two   copies . The first copy , called ' holder ' s copy ' and   marked ' No 1 ' , shall be issued without delay to the   applicant and the second , called ' issuing agency ' s copy '   and marked ' No 2 ' , shall be retained by the issuing   agency .    Article 20    1 . On application by the titular holder of the licence or   certificate or by the transferee , and on submission of copy   No 1 of the document , one or more extracts therefrom may be   issued by the competent agencies of Member States .    Extracts shall be drawn up in at least two copies , the   first of which , called ' holder ' s copy ' and marked '   No 1 ' , shall be issued or addressed to the applicant and   the second , called ' issuing agency ' s copy ' and marked '   No 2 ' , shall be retained by the issuing agency .    The agency issuing the extract shall , on copy No 1 of the   licence or certificate , attribute the quantity for which   the extract has been issued , increased by the relevant   tolerance . The word ' extract ' shall be entered beside the   attributed quantity shown on copy No 1 of the licence or   certificate .    2 . No further extract may be made from an extract of a   licence or certificate .    3 . Copy No 1 of an extract which has been used or which is   out of date shall be returned by the titular holder to the   agency which issued the licence or certificate together with   copy No 1 of the licence or certificate from which it   derives , so that the agency may adjust the attributions   appearing on copy No 1 of the licence or certificate in the   light of those appearing on copy No 1 of the extract .    Article 21    1 . For the purpose of determining their period of   validity , licences or certificates shall be considered to   have been issued on the day on which the application for them   was lodged , that day being included in the calculation of   such period of validity .    2 . However , it may be specified that a licence or   certificate is to become valid on its actual day of issue ,   in which case that day shall be included in the calculation   of its period of validity .    Section III    Use of licences and certificates    Article 22    1 . Copy No 1 of the licence or certificate shall be   submitted to the office responsible for completing :    ( a ) in the case of an import licence or of a certificate   of advance fixing of the levy , customs import formalities ;    ( b ) in the case of an export licence or of a certificate   of advance fixing of the refund , the customs formalities   relating to :    - exportation from the Community , or    - one of the supplies as specified in Article 5 of   Regulation ( EEC ) No 2730/79 , or    - the placing of products under the arrangements provided   for in Article 26 of Regulation ( EEC ) No 2730/79 , or    - the placing of products under one of the arrangements   provided for in Articles 4 and 5 of Regulation ( EEC )   No 565/80 .    2 . Copy No 1 of the licence or certificate shall be   presented , or be held at customs disposal , at the time of   completion of the customs formalities referred to in   paragraph 1 .    3 . After attribution and endorsement by the office   referred to in paragraph 1 , copy No 1 of the licence or   certificate shall be returned to the party concerned .   However , Member States may require or allow the party   concerned to attribute the licence or certificate ; in all of   which cases the attribution shall be examined and endorsed by   the competent office .    Article 23    1 . Notwithstanding from the provisions of Article 22 ,   where the products exported are not subject to the production   of an export licence but in respect of which the export   refund has been fixed in advance , a Member State , may allow   the advance fixing certificate to be submitted only to the   authority in that Member State responsible for payment of the   refund .    2 . The Member State concerned shall determine the cases in   which paragraph 1 shall apply and the conditions to be   complied with by the party concerned in order to benefit from   the procedure laid down in that paragraph . Moreover , the   provisions adopted by that Member State must be such as to   ensure equal treatment for all certificates issued within the   Community .    3 . The Member State shall decide which authority is to   attribute and stamp the advance fixing certificate . The date   to be taken as the date of attribution is the date of   completion of the customs formalities as referred to in   Article 22 ( 1 ) ( b ) .    4 . At the time of completion of the customs formalities ,   the party concerned must indicate on the document used to   qualify for a refund that the provisions of this Article are   being utilized and quote the reference number of the advance   fixing certificate to be used for the calculation of the   refund payment .    Article 24    1 . Entries made on licences , certificates or extracts may   not be altered after their issue .    2 . Where the accuracy of entries on the licence ,   certificate or extract is in doubt , such licence ,   certificate or extract shall on the initiative of the party   concerned or of the competent authorities of the Member State   concerned be returned to the issuing agency .    If the issuing agency considers a correction to be   required , it shall withdraw the extract or the licence or   certificate as well as any extracts previously issued and   shall issue without delay either a corrected extract or a   corrected licence or certificate and the corrected extracts   corresponding thereto . On such further documents , which   shall include the entry ' licence ( or certificate )   corrected on ... ' or ' extracts corrected on ... ' , the   former attributions shall be reproduced , as appropriate , on   each copy .    Where the issuing agency does not consider it necessary to   correct the licence or certificate or the extract , it shall   enter thereon the endorsement ' verified on ... in accordance   with Article 24 of Regulation ( EEC ) No .../80 ' , and apply   its stamp .    Article 25    1 . The titular holder must , at the request of the issuing   agency , return to that agency the licence or certificate   and/or the extracts therefrom .    2 . Where a disputed document is returned or held in   accordance with the provisions of this Article or   Article 24 , the competent national authorities shall on   request give the party concerned a receipt .    Article 26    Where on licences or certificates or on extracts therefrom   the space reserved for attributions is insufficient , the   attributing authorities may attach thereto one or more   extension pages containing spaces for attributions as shown   on the back of copy No 1 of the said licences , certificates   or extracts . The attributing authorities shall so place   their stamp that one half is on the licence or certificate or   extract therefrom and the other on the extension page , and   for each further extension page issued a further stamp shall   be placed in like manner across such page and the preceding   page .    Article 27    1 . Where there is doubt concerning the authenticity of a   licence , certificate or extract , or entries or endorsements   thereon , the competent national authorities shall return the   questionable document , or a photocopy thereof , to the   authorities concerned for checking .    Documents may also be returned by way of random check ; in   such case only a photocopy of the document shall be   returned .    2 . Where a questionable document is returned in accordance   with paragraph 1 , the competent national authorities shall   on request give a receipt to the party concerned .    Article 28    1 . Where necessary for the proper application of this   Regulation , the competent authorities of the Member States   shall exchange information on licences and certificates and   extracts therefrom and on irregularities and infringements   concerning them .    2 . Member States shall inform the Commission as soon as   they have knowledge of irregularities and infringements in   regard to this Regulation .    3 . Member States shall communicate to the Commission the   names and addresses of the agencies which issue licences or   certificates and extracts therefrom , collect levies and pay   refunds . The Commission shall publish this information in   the Official Journal of the European Communities .    4 . Member States shall also forward to the   Commission impressions of the official stamps and , where   appropriate , of the embossing presses of authorities   empowered to act . The Commission shall immediately inform   the other Member States thereof .    Section IV    Release of securities    Article 29    As regards the period of validity of licences and   certificates :    ( a ) the obligation to import shall be considered to have   been fulfilled and the right to import under the licence or   certificate shall be considered to have been exercised on the   day when customs formalities as referred to in Article 22   ( 1 ) ( a ) are completed , subject always to the product   concerned being actually put into free circulation ;    ( b ) the obligation to export shall be considered to have   been fulfilled and the right to export under the licence or   certificate shall be considered to have been exercised on the   day when customs formalities as referred to in Article 22   ( 1 ) ( b ) are completed .    Article 30    1 . Release of the security shall be subject to production   of proof :    ( a ) for imports , of completion of customs formalities as   referred to in Article 22 ( 1 ) ( a ) relating to the product   concerned ;    ( b ) for exports , of completion of customs formalities as   referred to in Article 22 ( 1 ) ( b ) relating to the product   concerned ; furthermore :    - in the case of an export from the Community or supplies   as specified in Article 5 of Regulation ( EEC ) No 2730/79 ,   proof shall be required that the product has , within 60 days   from the day of completion of customs export formalities   ( force majeure excepted ) , as the case may be , either left   the geographical territory of the Community within the   meaning of Article 9 of that Regulation or in the cases   specified in Article 5 of that Regulation reached its   destination ,    - in the case of the placing of products under the   arrangements provided for in Article 26 of Regulation ( EEC )   No 2730/79 , proof shall be required that the product has ,   within 30 days from the day of completion of customs   formalities ( force majeure excepted ) , been placed in a   victualling warehouse .    2 . In the case referred to in the fourth indent of Article   22 ( 1 ) ( b ) the release of the security in accordance with   the provisions of this Article shall be subject to the   provisions of Article 42 .    Article 31    1 . The proof required under Article 30 ( 1 ) shall be   furnished as follows :    ( a ) in cases referred to in Article 30 ( 1 ) ( a ) by   production of copy No 1 of the licence or certificate and ,   where appropriate , of copy No 1 of the extract or extracts   from the licence or certificate , endorsed as provided in   Article 22 ;    ( b ) in cases referred to in Article 30 ( 1 ) ( b ) , and   subject to the provisions of paragraph 2 , by production of   copy No 1 of the licence or certificate and , where   appropriate , of copy No 1 of the extract or extracts of the   licence or certificate , endorsed as provided in Article 22   or Article 23 .    2 . Furthermore , in the case of an export from the   Community or of supplies to a destination specified in   Article 5 of Regulation ( EEC ) No 2730/79 or the placing of   products under the arrangements provided for in Article 26   of that Regulation , additional proof shall be required .    Such additional proof :    ( a ) shall be left to the choice of the Member State   concerned where :    - the issue of the licence or certificate , and    - the completion of customs formalities as referred to in   Article 22 ( 1 ) ( b ) , and    - departure of the product from the geographical territory   of the Community within the meaning of Article 9 of   Regulation ( EEC ) No 2730/79 or arrival at a destination   specified in Article 5 of that Regulation or the placing of   products in the victualling warehouse referred to in Article   26 of that Regulation ,    take place within the same Member State ;    ( b ) shall in all other cases be furnished by production   of a copy or copies of the control copy provided for in   Article 10 of Regulation ( EEC ) No 223/77 .    Where the original is used as proof for the payment of the   export refund a copy or photocopy , certified by the   competent authority , of such control copy or copies shall be   delivered or sent to the party concerned without delay for   production of the issuing agency . Member States may provide   for the original , the copy or photocopy to be submitted to   the issuing agency through official channels.    3 . Where on completion of customs export formalities as   referred to in the first indent of Article 22 ( 1 ) ( b ) , a   product is placed under one of the procedures provided for in   Title IV , Section I of Regulation ( EEC ) No 223/77 for   carriage to a station of destination or delivery to a   consignee outside the geographical territory of the   Community , the control copy required under paragraph 2 ( b )   shall be returned or sent by the office of departure to the   party concerned or where appropriate through official   channels to the agency which issued the licence or   certificate . One of the following endorsements shall be   entered in the section ' Control as to use and/or   destination ' :    - ' Departure from the geographical territory of the   Community under the simplified Community rail/large   containers transit procedure ' ,    In the case referred to in the preceding subparagraph , the   office of departure may permit the contract of carriage to be   varied so that carriage ends within the Community   only if it is established :    - that , where the security given in respect of the   operation in question has already been released , such   security has been renewed ; or    - that the necessary steps have been taken by the   authorities concerned to ensure that the security is not   released .    In any case where the security has been released and it is   subsequently found that the product has not been exported ,   Member States shall take appropriate action .    4 . If the party concerned is unable , owing to   circumstances beyond his control , to produce the control   copy as referred to in paragraph 2 ( b ) within three months   following its issue , he may make application to the   competent agency for other documents to be accepted as   equivalent , stating the grounds for such application and   furnishing supporting documents .    The supporting documents to be submitted with the   application shall be those specified in the second   subparagraph of Article 30 ( 2 ) of Regulation ( EEC )   No 2730/79 .    Article 32    For the purposes of this Regulation :    ( a ) the day on which customs formalities as referred to   in Article 22 ( 1 ) ( a ) are completed means :    ( aa ) the day on which the customs authorities accept the   document by which the declarant states his intention to put   the products in question into free circulation , or    ( bb ) the day on which occurs any other act having the   same effect in law as such acceptance ;    ( b ) the day on which customs formalities as referred to   in Article 22 ( 1 ) ( b ) are completed means :    ( aa ) the day on which the customs authorities accept the   document by which the declarant states his intention :    - to export the products in question and with effect from   which those products are placed under customs control until   they leave the Community or , in a case as specified in   Article 5 of Regulation ( EEC ) No 2730/79 , until they have   reached their destination , or    - to place the products under the arrangements provided for   in Article 26 of Regulation ( EEC ) No 2730/79 , or    - to place the products under one of the arrangements   provided for in Articles 4 and 5 of Regulation ( EEC )   No 565/80 ,    or    ( bb ) the day on which occurs any other act having the   same effect in law as such acceptance , or    ( cc ) the last day of the month where the provisions of   Articles 6 and 8 of Regulation ( EEC ) No 2730/79 are   applied.   Article 33    1 . The security shall be released as soon as the proof   referred to in Article 30 has been furnished .    2 . On application by the titular holder of the document ,   Member States may release the security by instalments in   proportion to the quantities of products in respect of which   the proofs referred to in Article 30 have been furnished ,   provided that proof has been furnished that a quantity equal   to at least 5 % of the net quantity indicated in the licence   or certificate has been imported or exported .    3 . Except as provided in Articles 37 and 43 , where the   obligation to import or export has not been fulfilled the   security shall be forfeit in an amount equal to the   difference between :    ( a ) 95 % of the net quantity indicated in the licence or   certificate ; and    ( b ) the net quantity actually imported or exported .    However , if the net quantity imported or exported amounts   to less than 5 % of the net quantity indicated in the licence   or certificate , the whole of the security shall be forfeit .    Furthermore , if the total amount of the security   which would be forfeit is five ECU or less for a given   licence or certificate , the Member State concerned may   release the whole of the security .    4 . ( a ) Where the proofs referred to in Article 30 have   not been furnished within six months following the expiry of   the licence or certificate then , save in case of force   majeure , the security shall be forfeit .    ( b ) However , where such proofs are furnished between six   and 24 months following the expiry of the licence or   certificate a certain sum shall be repaid .    The sum to be repaid shall be 80 % of the amount forfeited   in accordance with subparagraph ( a ) , less any amount to be   forfeited pursuant to paragraph 3 .    If the amount which remains forfeit in accordance with the   preceding subparagraph is five ECU or less , the total sum   shall be repaid .    5 . Where it is provided that the security shall be   released only upon production of proof that the product has   reached a specified destination , such proof shall be   furnished in accordance with the provisions of Article 20 of   Regulation ( EEC ) No 2730/79 .    For the purpose of paragraph 4 , the proof referred to in   the preceding subparagraph shall also be furnished within six   months following the expiry of the licence or certificate .   However , where the documents required under Article 20 of   Regulation ( EEC ) No 2730/79 cannot be submitted within the   prescribed period although the exporter has acted with all   due diligence to obtain them within such period , he may be   granted an extension of time for the submission of these   documents .    Section V    Loss of licences and certificates    Article 34    1 . Where a licence or certificate or extract therefrom is   lost , and the lost document has been used wholly or in   part , issuing agencies may , exceptionally , supply the   party concerned with a duplicate thereof , drawn up and   endorsed in the same way as the original document and clearly   marked ' duplicate ' on each copy .    2 . Duplicates may not be used to carry out import or   export operations .    Article 35    1 . The duplicate shall be presented to the office ( s )   where the customs formalities , referred to in Article 22 ,   were completed under cover of the lost licence , certificate   or extract , or to another competent authority designated by   the Member State in which the office ( s ) are situated .    2 . The competent authority shall attribute and stamp the   duplicate .    3 . The duplicate , thus annotated , shall replace the lost   copy No 1 of the licence , certificate or extract in   providing proof for the purpose of releasing the security .    Section VI    Force majeure    Article 36    1 . Where as a result of force majeure importation or   exportation cannot be effected during the period of validity   of the licence or certificate , the titular holder shall , on   application to the competent authority in the Member State in   which the licence or certificate was issued request either   that the period of validity of the licence or certificate be   extended or that the licence or certificate be cancelled .   The titular holder of the licence or certificate shall   furnish proof of the circumstances relied upon as   constituting force majeure .    2 . A request to extend the period of validity of a licence   or certificate must be received not more than 30 days after   the expiry of such period of validity .    3 . Where circumstances relied upon as constituting force   majeure relate to the exporting country , in the case of   imports , or to the importing country , in the case of   exports , such circumstances may be accepted as such only if   the issuing agency or another official agency in the same   Member State was notified in good time as to the exporting   country or importing country .    Notification as to the exporting country or importing   country shall be considered as having been made in good time   if the circumstances relied upon by way of force majeure   could not at the time of notification have been foreseen by   the applicant .    4 . The competent authority referred to in paragraph 1   shall decide if the circumstances relied upon constitute   force majeure .    Article 37    1 . Where the circumstances relied upon constitute force   majeure , the competent authority of the Member State in   which the licence or certificate was issued shall decide   either that the obligation to import or export be cancelled ,   the security being released , or that the period of validity   of the licence or certificate be extended for such period as   may be considered necessary in view of the circumstances   invoked . Such extension may be granted after the period of   validity of the document has expired . The decision of the   competent authority can be other than that requested by the   titular holder . Where a request for cancellation of a   licence which includes advance fixing , or of an advance   fixing certificate , has been received more than 30 days   after expiry of the period of validity of the licence or   certificate , the competent authority may decide , instead of   cancellation , to extend the validity period if the advance   fixed rate, after any adjustments thereto , is , when a   refund , less than the current rate , or , when a levy ,   higher than the current rate .    2 . The decision to cancel or to extend shall be restricted   to that quantity which could not be imported or exported by   reason of force majeure .    3 . Any extension of a licence or certificate shall be   recorded by means of an endorsement stamped by the issuing   agency on the licence or certificate and where appropriate on   its extracts , and the necessary adjustments shall be made .    4 . Notwithstanding Article 9 ( 1 ) , where the period of   validity of a licence or certificate providing for advance   fixing is extended , the rights arising from such licence or   certificate shall not be transferable ; however , when the   circumstances of force majeure warrant , such transfer shall   be authorized when requested at the same time as the request   for extension .    5 . The Member State concerned shall advise the Commission   of cases of force majeure accepted as such ; the Commission   shall inform the other Member States thereof .    TITLE IV    SPECIAL PROVISIONS    Article 38   1 . Products which are subject to a system of export   licences or which may qualify for a system of advance fixing   of refunds or of other amounts applicable on exportation may   qualify for treatment as returned goods under Regulation   ( EEC ) No 754/76 only where the following provisions have   been complied with :    ( a ) If exportation was effected without an export licence   or advance fixing certificate , then where the information   sheet INF 3 provided for in Regulation ( EEC ) No 2945/76 is   used it must bear in box A one of the following   endorsements :    - ' Exported without licence or certificate ' ,    In that event , the words ' regulations on licences or   certificates observed ' in that box shall be deleted ;    ( b ) If exportation was effected under cover of an export   licence or advance fixing certificate and such licence or   certificate has not expired on the date on which the party   concerned declares his intention to avail himself of the   abovementioned returned goods provisions :    - the entry on the licence or certificate relating to the   export in question shall be cancelled , and    - the security relating to the licence or certificate shall   not be released in respect of the export in question or , if   it has been released , it must be furnished anew in   proportion to the quantities concerned to the body which   issued the licence or certificate .    ( c ) If exportation was effected under cover of an export   licence or advance fixing certificate , and the licence or   certificate has expired on the date on which the party   concerned declares his intention to avail himself of the   abovementioned returned goods provisions , then :    - where the security relating to the licence or certificate   has not been released in respect of the export in question ,   the security shall be forfeited , subject to the rules   applicable in the particular case ;    - where the security has been released , the titular holder   of the licence or certificate shall provide the body which   issued the licence or certificate with fresh security in   respect of the quantities in question , and that security   shall be forfeited , subject to rules applicable in the   particular case .    2 . If the returned goods are reimported :    ( a ) through a customs office situated in a Member State   other than the exporting Member State , proof that the   provisions of paragraph 1 ( b ) or ( c ) have been complied   with shall be furnished by means of the information sheet INF   3 provided for in Regulation ( EEC ) No 2945/76 ;    ( b ) through a customs office situated in the same Member   State , proof that the provisions of paragraph 1 ( a ) ,   ( b ) or ( c ) have been complied with shall be furnished in   accordance with the procedures determined by the competent   authorities of the Member State in question .    3 . Paragraph 1 ( a ) , ( b ) and ( c ) shall not apply in   the cases provided for in Article 2 ( b ) of Regulation   ( EEC ) No 2945/76 .    4 . Paragraph 1 ( b ) and ( c ) shall not apply if the   goods have been returned owing to force majeure .    Article 39    1 . Where the security relating to the licence or   certificate used for the export of products which have been   reimported under the returned goods system falls to be   forfeited under Article 38 , the said security shall be   released at the request of the parties concerned if   reimportation is followed by the export of equivalent   products falling within the same subheading of the Common   Customs Tariff .    2 . The customs formalities relating to the export of   equivalent products :    ( a ) must be completed :    - at the latest within 10 days following the day on which   the customs formalities for the reimportation of the returned   goods were completed ,    - in a customs office of the reimporting Member State   designated by that Member State , and    - under cover of a new export licence if the initial export   licence has expired by the date on which the customs   formalities for the export of the equivalent products are   completed ;    ( b ) must be in respect of products :    - of the same quantity , and    - addressed to the consignee indicated in respect of the   original export consignments , except in the cases referred   to in Article 2 ( c ) and ( d ) of Regulation ( EEC )   No 2945/76 .    3 . The security shall be released when proof is furnished   to the body which issued the licence or certificate that the   conditions laid down in this Article have been fulfilled .   Such proof shall consist of the following documents :    ( a ) the customs document for the export of the equivalent   products or a copy or photocopy thereof certified as such by   the competent authorities and bearing one of the following   endorsements :    - ' Conditions laid down in Article 39 of Regulation   ( EEC ) No 3183/80 fulfilled ' ,    This endorsement must be authenticated by the stamp of the   customs office concerned , applied directly to the document   in question ; and    ( b ) a document certifying that the products have , within   60 days of completion of the customs export formalities ,   except in case of force majeure , left the geographical   territory of the Community .    Article 40    1 . For the purposes of Article 22 of Regulation ( EEC )   No 1430/79 , confirmation that the measures have been taken   to make it possible if necessary to cancel the effects of   putting the goods into free circulation shall be provided by   the authority which issued the licence or certificate ,   subject to the provisions of paragraph 4 of this Article .    The importer shall state to the authority which issued the   licence or certificate :    - the name and address of the decision-making authority   referred to in Article 1 ( 2 ) of Regulation ( EEC )   No 1574/80 , to which the confirmation should be sent ,    - the quantity and nature of the products in question , the   date of import and the number of the licence or certificate   concerned .    If the licence or certificate has not already been   submitted to the issuing authority , the importer must submit   the licence or certificate to that authority .    Before sending the confirmation referred to in the first   subparagraph , the authority which issued the licence or   certificate must ensure that :    - the security in respect of the quantities in question has   not been released and will not be released , or    - if the security has been released , it is re-lodged for   the quantities in question .    However the security shall not be required to be re-lodged   for quantities in excess of the quantity at which the   obligation to import is considered to have been met .    The licence or certificate shall be returned to the party   concerned .    2 . If repayment or remission of import duties is refused ,   the decision-making authority shall so inform the authority   which issued the licence or certificate . The security   relating to the quantity in question shall be released .    3 . If repayment or remission of the duties is granted ,   the entry on the licence or certificate for the quantity in   question shall be cancelled , even if the licence or   certificate is no longer valid . The licence or certificate   shall be returned immediately by the interested party to the   issuing agency when it is no longer valid . The security   relating to the quantity in question shall be forfeit ,   subject to the rules applicable to the case in question .    4 . The provisions referred to in paragraphs 1 and 2 shall   not apply where :    ( a ) for reasons of force majeure the products have to be   re-exported , destroyed or placed in a customs warehouse or   free zone ; or    ( b ) the products are in the situation referred to in the   second indent of Article 10 ( 1 ) ( g ) of Regulation ( EEC )   No 1430/79 ; or    ( c ) the licence or certificate on which the quantity   imported has been entered has not yet been returned to the   party concerned when the application for repayment or   remission of duty is lodged .    5 . The provisions referred to in the first sentence of   paragraph 3 :    - shall not apply in the case referred to in paragraph 4   ( b ) ,    - shall apply only on request by the party concerned in the   case referred to in paragraph 4 ( a ) .    Article 41    1 . Where the effects of putting goods into free   circulation have been cancelled and the security in respect   of the licence or certificate becomes forfeit under the   provisions of Article 40 , the security shall be released ,   at the request of the party concerned , if the following   conditions are met .    2 . The party concerned must prove to the satisfaction of   the competent authorities that within two months of the date   of the initial importation the same quantity of equivalent   products falling under the same subheading of the Common   Customs Tariff has been imported from the same exporting   country and from the same supplier , in replacement for   products in respect of which the provisions of Article 5 of   Regulation ( EEC ) No 1430/79 have been applied .    Article 42    1 . Where basic products have been placed under the   arrangement provided for in Article 4 of Regulation ( EEC )   No 565/80 , or products or goods have been placed under the   arrangement provided for in Article 5 of that Regulation ,   and an export licence or advance fixing certificate has been   used , and where the party concerned in relation to the whole   or to a part :    - withdraws from customs control the basic products ,   whether in that form or as processed products , or the   products or goods , or    - does not comply with the total time limit laid down in   Article 11 of Regulation ( EEC ) No 798/80 or in other legal   provisions ,    the obligation to export shall not have been complied with   for the quantity concerned .    2 . The competent authority in the Member State where the   basic products or products or goods were placed under one of   these arrangements shall inform the authority which issued   the licence or certificate of such cases . In particular it   shall notify the quantity and nature of the products in   question , the reference number of the licence or certificate   and the date of the attribution in question .    3 . The authority which issued the licence or certificate   shall apply the provisions of Article 38 ( 1 ) ( b ) or ( c )   and ( 4 ) mutatis mutandis .    4 . The Member State shall take such measures as it   considers necessary with a view to ensuring compliance with   the provisions of the preceding paragraph .    Article 43    1 . Where an export licence or advance fixing certificate   is applied for in connection with an invitation to tender   issued in an importing non-member country , a licence or   certificate shall be issued only in respect of those   quantities for which the applicant has been awarded a   contract . The licence or certificate shall be issued only   for the purposes of the award in question and an appropriate   entry shall be made thereon . The security corresponding to   any remaining quantity shall be released .    For the purposes of this Article , the armed forces   referred to in Article 5 ( 1 ) ( c ) of Regulation ( EEC )   No 2730/79 shall be regarded as an importing non-member   country .    2 . The applicant shall furnish appropriate documentary   proof of the award of a contract to him .    If within 21 days following the closing date for the   submission of tenders the applicant fails to notify the   issuing agency of the outcome of the invitation to tender or   to produce appropriate documentary proof to that agency that   the closing date for the submission of tenders has been   deferred , no licence or certificate shall be issued and the   security shall be forfeit .    If the closing date for the submission of tenders is   deferred :    - by not more than five days , the application shall remain   valid and the period referred to in the preceding   subparagraph for notifying the outcome of the invitation to   tender shall be reckoned from the new closing date ,    - by more than five days , the application shall no longer   be valid and the security shall be released .    3 . The provisions of paragraphs 1 and 2 shall apply only   if the applicant has submitted an application for a licence   which includes an application for advance fixing of a refund   for the non-member country in which the invitation to tender   has been issued and specifies therein :    ( a ) the closing date for submission of tenders ;    ( b ) the importing non-member country and the agency   issuing the invitation to tender ;    ( c ) the total quantity covered by the invitation to   tender .    Such application may not be submitted more than 15 days   before the closing date for the submission of tenders . The   applicant shall produce appropriate documents showing that   the particulars submitted pursuant to ( a ) , ( b ) and ( c )   are correct .    4 . The expression ' invitation to tender ' shall be   understood to mean open invitations issued by public agencies   in non-member countries , or by international bodies governed   by public law , to submit by a given date tenders on which a   decision will be taken by those agencies or bodies .    5 . Member States shall immediately communicate to the   Commission the particulars referred to in paragraph 3 ( a ) ,   ( b ) and ( c ) .    6 . In special cases , exceptions to the foregoing rules   may be laid down under the procedure set out in Article 26 of   Regulation ( EEC ) No 2727/75 on the common organization of   the market in cereals , or , as appropriate , in the   corresponding Articles of the other Regulations on the common   organization of markets .    Article 44    1 . Where a Member State uses the import licence applicable   to a product in order to administer a Community tariff quota   which has been divided up among the Member States :    ( a ) the licence shall be valid only in the issuing Member   State ;    ( b ) any quantities imported which , on account of the   tolerance , exceed the quantity stated on the import licence   shall not be eligible for the preferential system granted   under the Community tariff quota ; and    ( c ) the period of validity of the licence may not exceed   the period for which the quota applies .    2 . Section 20a of the licence shall be suitably endorsed   to ensure application of the provisions of paragraph 1 ( a )   and ( b ) .    3 . Where the product in question may not be imported   outside the quota , or where import licences for the product   in question are issued only subject to special conditions ,   the import licence referred to in paragraph 1 shall not   include a tolerance in excess of the quantity stated on the   import licence .    TITLE V    FINAL PROVISIONS    Article 45    1 . Regulation ( EEC ) No 193/75 is hereby repealed .    2 . In all Community instruments in which reference is made   to Regulations ( EEC ) No 1373/70 and ( EEC ) No 193/75 or to   Articles of those Regulations , such references shall be   construed as references to this Regulation or to the   corresponding Articles thereof .    A table of equivalence in respect of those Articles is   given in Annex II .    Article 46    The following transitional measures shall apply :    ( a ) Regulation ( EEC ) No 193/75 shall continue to apply   to licences and certificates applied for before the entry   into force of the present Regulation ;    ( b ) applications for licences and certificates , licences   and certificates and extracts therefrom , drawn up on forms   conforming to the specimens given in Annex I of Regulation   ( EEC ) No 193/75 may be issued until 31 December 1981 ;    ( c ) where , under Community rules which have been   applicable from a date prior to 1 January 1981 , reference   is made to section 20 of import licences or certificates ,   such reference shall be regarded as relating to section 20a   of licences or certificates drawn up on forms conforming to   the specimens given in Annex I ;    where , under Community rules which are applicable on and   after 1 January 1981 , reference is made to section 20a of   import licences or certificates , such reference shall be   regarded as relating to section 20 of licences or   certificates drawn up on forms conforming to the specimens   given in Annex I of Regulation ( EEC ) No 193/75 ;    ( d ) where , under Community rules which have been   applicable from a date prior to 1 January 1981 , reference is   made to section 18 of export licences or certificates , such   reference shall be regarded as relating to section 18a of   licences or certificates drawn up on forms conforming to the   specimens given in Annex I ;    where , under Community rules which are applicable on and   after 1 January 1981 , reference is made to section 18a of   export licences or certificates , such reference shall be   regarded as relating to section 18 of licences or   certificates drawn up on forms conforming to the specimens   given in Annex I of Regulation ( EEC ) No 193/75 ;    ( e ) where use is made of the provisions of ( b ) , the   issuing agency shall include    - in section 18 of export licences and certificates ,   section 20b of the corresponding form exampled in Annex I ,    - in section 18 of export licences and certificates ,   section 18b of the corresponding form exampled in Annex I .    However , such entry shall not be required where a date of   advance fixing is shown in section 17 of an import or export   licence or certificate .    Article 47    This Regulation shall enter into force on 1 January 1981 .    This Regulation shall be binding in its entirety and   directly applicable in all Member States.    Done at Brussels , 3 december 1980 .    For the Commission    Finn GUNDELACH    Vice-President    ( 1 ) OJ No L 281 , 1 . 11 . 1975 , p. 1 .    ( 2 ) OJ No L 184 , 17 . 7 . 1980 , p. 1 .    ( 3 ) OJ No L 25 , 31 . 1 . 1975 , p. 10 .    ( 4 ) OJ No L 276 , 20 . 10 . 1980 , p. 36 .    ( 5 ) OJ No L 158 , 20 . 7 . 1970 , p. 1 .    ( 6 ) OJ No L 58 , 8 . 3 . 1969 , p. 1 .    ( 7 ) OJ No L 67 , 14 . 3 . 1975 , p. 16 .    ( 8 ) OJ No L 160 , 26 . 6 . 1980 , p. 42 .    ( 9 ) OJ No L 317 , 12 . 12 . 1979 , p. 1 .    ( 10 ) OJ No L 274 , 18 . 10 . 1980 , p. 11 .    ( 11 ) OJ No L 87 , 1 . 4 . 1980 , p. 42 .    ( 12 ) OJ No L 62 , 7 . 3 . 1980 , p. 5 .    ( 13 ) OJ No L 38 , 9 . 2 . 1977 , p. 20 .    ( 14 ) OJ No L 97 , 15 . 4 . 1980 , p. 20 .    ( 15 ) OJ No L 89 , 2 . 4 . 1976 , p. 1 .    ( 16 ) OJ No L 335 , 4 . 12 . 1976 , p. 1 .    ( 17 ) OJ No L 175 , 12 . 7 . 1979 , p. 1 .    ( 18 ) OJ No L 161 , 26 . 6 . 1980 , p. 3 .    ANNEX I    IMPORT LICENCE OR ADVANCE FIXING CERTIFICATE    EXPORT LICENCE OR ADVANCE FIXING CERTIFICATE    See O.J.    ANNEX II    TABLE OF EQUIVALENCE    This Regulation * Regulation ( EEC ) No 193/75 * Regulation   ( EEC ) No 1373/70    Article 1 * Article 1 * Article 1    Article 2 * Article 4 ( 1 ) * Article 4 ( 1 )    Article 3 * Article 4 ( 2 ) * Article 4 ( 2 )    Article 4 * - * -    Article 5 * Article 4 ( 3 ) and ( 4 ) * Article 4 ( 3 ) and   ( 4 )    Article 6 * Article 4a ( 1 ) * -    Article 7 * Article 4c ( 1 ) * -    Article 8 * Article 2 * Article 2    Article 9 * Article 3 * Article 3    Article 10 * Article 10 ( 2 ) first sentence * Article 9   ( 2 ) first sentence    Article 11 * Article 16 ( 3 ) * Article 14 ( 3 )    Article 12 * Article 5 ( 1 ) first and second subparagraphs   and ( 3 ) * Article 5 ( 1 ) first and second subparagraphs   and ( 3 )    Article 13 * Article 5 ( 1 ) third subparagraph , ( 2 ) and   ( 4 ) * Article 5 ( 1 ) third subparagraph , ( 2 ) and ( 4 )    Article 14 * Article 6 ( 1 ) ( 2 ) and ( 3 ) * Article 6   ( 1 ) , ( 2 ) and ( 3 )    Article 15 * Article 7 * Article 7    Article 16 * Article 13 * Article 12    Article 17 * Article 14 * Article 12a    Article 18 * Article 8 * Article 7a    Article 19 * Article 9 ( 3 ) first subparagraph * Article 8   ( 2 ) first subparagraph    Article 20 * Article 10 ( 1 ) , ( 2 ) second sentence and   ( 3 ) * Article 9 ( 1 ) , ( 2 ) second sentence and ( 3 )    Article 21 * Article 9 ( 1 ) and ( 2 ) * Article 8 ( 1 )    Article 22 * Article 9 ( 3 ) second and third subparagraphs   * Article 8 ( 2 ) second and third subparagraphs    Article 23 * - * -    Article 24 * Article 11 ( 1 ) and ( 2 ) * Article 10 ( 1 )   and ( 2 )    Article 25 * Article 11 ( 3 ) * Article 10 ( 3 )    Article 26 * Article 12 * Article 11    Article 27 * Article 15 * Article 13    Article 28 * Article 16 ( 1 ) , ( 2 ) and ( 4 ) * Article   14 ( 1 ) , ( 2 ) and ( 4 )    Article 29 * Article 17 ( 1 ) * Article 15 ( 1 )    Article 30 * Article 17 ( 2 ) * Article 15 ( 2 )    Article 31 * Article 17 ( 3 ) , ( 4 ) , ( 5 ) and ( 6 ) *   Article 15 ( 3 ) and ( 3a )    Article 32 * Article 17 ( 8 ) * Article 15 ( 5 )    Article 33 * Article 18 * Article 16    Article 34 * Article 17 ( 7 ) * Article 15 ( 4 )    Article 35 * - * -    Article 36 * Article 20 * Article 18    Article 37 * *    Article 38 * Article 4a ( 2 ) , ( 3 ) , ( 4 ) and ( 5 ) * -    Article 39 * Article 4b * -    Article 40 * Article 4c ( 2 ) * -    Article 41 * - * -    Article 42 * - * -    Article 43 * Article 19 * Article 17    Article 44 * Article 19a * -