CELEX: 51993PC0232(01)
Language: en
Date: 1993-05-27
Title: 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

COMMISSION OF THE EUROPEAN COMMUNITIES
                                         COM(93) 232 final
                                         Brussels, 27 May 1993
                            Proposal for a
                      COUNCIL REGULATION fEEC)
     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---                                                                          z
                             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 l l 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.
 ---pagebreak---                                                                        3
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
   adopted by the council's Decision of 15 September 1986 (0J 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
   1950/92 and 1951/92 of 13 July 1992 (OJ No L 197 of 16.7.1992), for
   the period from 1 July 1992 to 30 June 1993.
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 1993 to 30 June 1994.
5. As with other Community tariff quotas, the proposal does not provide
   for the quota-volumes to be divided up between Member States but
   offers them the opportunity of drawing from the quota-voiumes the
   necessary quantities corresponding to actual imports.
6. 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.
 ---pagebreak---                                                                         y
7. 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.
   This is the purpose of the attached proposal.
 ---pagebreak---                                                    Proposal for a
                                    COUNCIL REGULATION (EEC) N o                                 /93
                                                       of                                                                       S
                  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
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                            carried out to ascertain that the imported animals have
                                                                    not been slaughtered within a certain period ;
 Having regard to the Treaty establishing the European
                                                                    Whereas it is, in particular, necessary to ensure equal and
 Economic Community, and in particular Article 113
                                                                    continuous access for all Community importers to the
thereof,                                                            abovementioned quota, and the uninterrupted application
                                                                    of the quota duties, to all imports of the animals in ques-
                                                                    tion until the quota is exhausted ;
 Having regard to the proposal from the Commission,                 Whereas the d e c i s i o n for the opening, in
                                                                     the e x e c u t i o n of i t s i n t e r n a t i o n a l
                                                                     o b l i g a t i o n s , of t a r i f f quotas should be
 Whereas the European Economic Community undertook,
                                                                     taken by the Community; whereas, to
 within the framework of the General Agreement on
                                                                     ensure the e f f i c i e n c y of a common
 Tariffs and Trade (GATT), to open an annual Community               a d m i n i s t r a t i o n of these quotas, t h e r e is
 tariff quota of 20 000 head at a duty of 6 % for heifers            no reasonable o b s t a c l e to a u t h o r i s i n g
 and cows, other than those intended for slaughter, of               the Member S t a t e s t o draw from the
 certain mountain breeds ; whereas, in an exchange of                quota-volumes the necessary q u a n t i t i e s
 letters with Austria dated 21 July 1972, the Community              corresponding to a c t u a l imports; whereas
 undertook unilaterally to increase the size of the tariff           t h i s method of a d m i n i s t r a t i o n r e q u i r e s
 quota from 20 000 to 30 000 head and to lower the quota             c l o s e c o o p e r a t i o n between the Member
 duty from 6 % to 4 % ; whereas, subsequently, this quota            S t a t e s and the Commission and the l a t t e r
 was increased unilaterally to 38 000 head ; whereas                 must in p a r t i c u l a r be a b l e to monitor
 according to the Agreement in the form of an exchange                the r a t e at which the quotas are used up
 of letters between the European Economic Community                  and inform the Member S t a t e s
 and the Republic of Austria concerning agriculture of 14            accordingly;
 July 1986, which was approved by Decision 86/555/
  EEC('), the volume of this tariff quota was raised to               Whereas, since the Kingdom of Belgium, the Kingdom of
  42 600 head as from 1 July 1986 ; whereas the abovemen-             the Netherlands and the Grand Duchy of Luxembourg
  tioned tariff quota should therefore be opened for the              are united within and jointly represented by the Benelux
  period 1 July 199 3 to 30 June 1994 at a duty of 4 % for a          Economic Union, any measure concerning the adminis-
  quantity of 42 600 head; whereas a check should be                  tration of the quantities levied by that economic union
                                                                      may be carried out by any one of its members,
                                                                      HAS ADOPTED THIS REGULATION
                                                                                                       Article 1
                                                                      1.      From 1 July 1993 to 30 June 1994, the duty appli-
                                                                      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 No                                            Description
                       (a)                                                                                  volume               (V.)
                 0X0102  SO 05
     09.0001     «10102  90 20  Cows and heifers other than those intended for slaughter, of
                 0x0102  90 49  the following mountain breeds : grey, brown, yellow and
                 0X0102  90 50  mottled Simmental breed and mottled Pintzgau breed                       42 600 head              4
                 0x0102  90 69
(a) Taric codes within the annex.
                                                                    Derogations may, however, be granted in the event of
                                                                    force majeure duly attested by a local authority certificate
                                                                    setting out the reasons for the slaughter.
 2      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            1. The quota volume 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, 80 % of the total, i.e. 34 080 head, shall be
(') OJ No L 328, 22. 11. 1986, p. 57.                               reserved for established importers who are able to furnish
 ---pagebreak--- proof of having imported animals of the breeds specified      applicant, in the form, where necessary, of a percentage of
in the tariff quota in question during the previous three     the amount originally applied for, or of that applicant's
years.                                                        previous imports.
The second part, of 20 %, i.e. 8 520 head, shall be           3.     On the basis of the data referred to in paragraph 2,
reserved either for importers who undertake, when             Member States shall issue applicants with certificates
making an application, to keep the imported cattle in         specifying the number of head to which they are entitled.
premises of which they have the use or for importers who      The period of validity of the certificates may not go
have been conducting business in live bovine animals for      beyond 30 June 1984
a period of at least one year and are listed in a public
register of the Member State or who can provide proof,
recognized by the competent authority, of such conduct.       The entitlement certificates, a model of which is annexed
                                                              to this Regulation, shall be issued upon provision of a
                                                              security of ECU 20 per head, which shall be released once
2. The 34 080 head shall be assigned to the various           the certificates have been returned, complete with the
importers pro rata, in proportion to the scale of their       customs stamps acknowledging the import of the animals,
previous imports over the three years under consideration     to the issuing authority.
or to the quantities applied for if they are less than
previous imports while the 8 520 head shall be assigned
to applicants pro rata, in proportion to the entitlement      An entitlement certificate shall not be transferable and
applied for by the importers. In the latter case :            shall entitle the bearer to benefit from the tariff quota
                                                              only when made out in the same name as the entry for
(a) applications for quantities greater than 50 head shall    release for free circulation which accompanies it.
     be automatically reduced to that number ;
(b) applications which would give rise to a certificate of    The rules laid down in Commission Regulation (EEC) No
     participation covering a quantity of less than five head 3719/88 of 16 November 1988 laying down common
     shall not be taken into account ;                        detailed rules for the application of the system of import
                                                              and export licences and advance fixing certificates for
(c) quantities which have not been assigned, owing to the     agricultural products ('), as last amended by Regulation
     minimum five head limitation shall be assigned by        (EEC) No 2101/92O. for the release of the security for
     drawing lots (with a figure of five head).                the import certificates or its conversion into revenue shall
                                                               apply to the security referred to in the second subpara-
                                                              graph.
3.     Any quantities of one of the parts of the tariff quota
referred to in paragraph 1 not applied for shall be auto-
 matically transferred to the other part.                      4.     Quantities which have not been the subject of the
                                                               issue of entitlement certificates by 31 March 1994 shall be
                                                               finally reassigned under the procedure described in the
                                                               foregoing paragraphs to importers who have applied for
                           Article 3                           certificates in respect of their whole entitlements.
 1. Applications to import under each part of the tariff       To this end, Member States shall notify the Commission
 quota, accompanied, where appropriate, by proof of            by T t April 1994 of the quantities remaining unused on
 previous imports, shall be made to the competent authori-     11 March 1994 and furnish the data specified in the
 ties in the Member States, in accordance with the proce-      second subparagraph of paragraph I. The Commission
 dures laid down and the deadline set by those authorities,    shall set the new percentages for entitlements in each
 by means of the document of release for free circulation,     category and shall transmit them by not later than 15
 which shall be cancelled by the said authorities after        April 1994 to the Member States, which shall then issue
 being submitted as proof.                                     the entitlement certificates to the applicants under the
                                                               conditions set out in paragraph 3, with a period of validity
  These authorities shall transmit to the Commission, not      not extending beyond 30 June 1994.
 later than 1(7 July 1993 the data thus collected, and in
 particular :
— the number of applicants and the number of head                                        Article 4
     applied for by each category of importer,
— the average of previous imports furnished by each             1.    Member States shall take all measures necessary to
     applicant in respect of the 34 080 head reserved for      ensure that access to the tariff quota in question is
     established importers.                                    restricted to cattle as specified in Article 1 (1).
 2. The Commission shall notify the Member States, by          (') OJ No L 331, 2. 12. 1988, p. I.
 22 July 1993, of the quantities to be assigned to each        O OJ No L 210, 25.7.iyy£, p. 18
 ---pagebreak---                                                                                                                        3
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.
                                                                                         Article 6
                                                               This Regulation shall enter into force on the third day
                                                               following its publication in the Official Journal of the
3.   Depletion of the said quota shall be measured on          European Communities.
the basis of imports submitted for customs clearance
under cover of entries for release for free circulation.       It shall apply from ! July 1993.
                This Regulation shall be binding in its entirety and directly applicable in all Member
                States.
                Done at Brussels,
                                                                           For the Council
                                                                            The President
 ---pagebreak---                                                                                                                                                    %
EUROPEAN C O M M U N I T Y                                                                                                                         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
 1.
 2.
 1.
 2.
 1.
 2.
 ---pagebreak---                                         3
                ANNEX
             TARIC COOES
Order No. CN-code        TARIC code
 09.0001  ex0102 90 05   0102 90 05*20
                                    *40
          6X0102 90 29   0102 90 29*20
                                    *40
          6X0102 90 49   0102 90 49*20
                                    *40
          6X0102 90 50   0102 90 59*11
                                    *19
                                    *31
                                    *39
          6X0102 90 69   0102 90 69*10
                                    •30
 ---pagebreak---                                                                Proposai for a
                                         COUNCIL REGULATION (EEC) N o                          19 3
                                                              of                                                              1o
                   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
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                                   abovementioned quota, and the uninterrupted application
                                                                           of the quota duties, to all imports of the animals in ques-
Having regard to the Treaty establishing the European                      tion until the quota is exhausted ;
Economic Community, and in particular Article 113
thereof,                                                                    Whereas the decision for the opening, in
                                                                            the execution of i t s international
                                                                            obligations, of t a r i f f quotas should be
                                                                            taken by the Community; whereas, to
Having regard to the proposal from the Commission,                          ensure the efficiency of a common
                                                                            administration of these quotas, there is
Whereas the European Economic Community undertook,                          no reasonable obstacle to authorising
within the framework of the General Agreement on                            the Member States to draw from the
Tariffs and Trade (GATT), to open an annual Community                       quota-volumes the necessary quantities
tariff quota of 5 000 head at a duty of 4 % for bulls, cows                 corresponding to actual imports; whereas
and heifers, other than those intended for slaughter, of                    this method of administration requires
certain Alpine breeds ; whereas eligibility for such quota                  close cooperation between the Member
                                                                            States and the Commission and the latter
is subject to submission of the following documents :
                                                                            must in particular be able to monitor
— bulls : a pedigree certificate,                                           the rate at which the quotas are used up
— female animals : a pedigree certificate or certificate or                 and Inform the Member States
     registration in the herdbook, certifying purity of                     accordingly;
     breed ;                                                                 Whereas, since the Kingdom of Belgium, the Kingdom of
                                                                             the Netherlands and the Grand Duchy of Luxembourg
Whereas the abovementioned tariff quota should there-
                                                                             are united within and jointly represented by the Benelux
fore be opened for the period 1 July 1993 to 30 June
                                                                             Economic Union, any measure concerning the adminis-
1994 at a duty of 4 % ; whereas a check should be carried
                                                                             tration of the quantities levied by that economic union
out to ascertain that the imported animals have not been
                                                                             may be carried out by any one of its members,
slaughtered within a certain period ;
Whereas it is in particular necessary to ensure equal and
continuous access for all Community importers to the
                                                                            HAS ADOPTED THIS REGULATION
                                                                                                      Article 1
                                                                             1.    From 1 July 1993 to 30 June 1994 the duty appli-
                                                                            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 indi-
                                                                            cated :
                      CN code                                                                               Quou          Quota duty
     Order No                                                  Description
                           (•)                                                                             volume            (%)
                   OX0102      90 05
     09.0003       OX0102      90 29 Bulls, cows and heifers, other than those intended for
                   OX0102      90 49 slaughter, of the following breeds : mottled Simmental breed
                   OX0102      90 59 and the Schwyz and Fribourg breeds
                   0X0102      90 69                                                                                           4
                                                                                                         5 000 head
                   ex0102      90 79
 (a) Tanc codes w i t h i n the annex
                                                                            3.     For the purposes of this Regulation, the animals
                                                                            referred to in paragraph 1 shall be considered not
                                                                            intended for slaughter if they are not slaughtered within
                                                                            four months of the date of acceptance of the entry for free
                                                                            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 of
      certificate of registration in the herdbook, certifying               force majeure duly attested by a local authority certificate
      purity of breed.                                                      setting out the reasons for the slaughter.
 ---pagebreak---                                                                                                                   y*j
                                                                                                                    1
                          Article 2                                the average of previous imports furnished by each
                                                                   applicant in respect of the 4 000 head reserved for
                                                                   established importers.
1. The quota volume referred to in Article 1 (1) shall
be further divided into two parts.
The first part, 80 % of the total, i.e. 4 000 head, shall be  2.     The Commission    shall notify the Member States, by
reserved for established importers who are able to furnish    22 July 1993, of the     quantities to be assigned to each
proof of having imported animals of the breeds specified      applicant, in the form,  where necessary, of a percentage of
in the tariff quota in question during the previous three     the amount originally    applied for, or of that applicant's
years.                                                        previous imports.
The second part, of 20 %, i.e. 1 000 head, shall be
reserved either for importers who undertake, when             3.      On the basis of the data referred to in paragraph 2,
making an application, to keep the imported cattle in         Member States shall issue applicants with certificates
premises of which they have the use or for importers who      specifying the number of head to which they are entitled.
have been conducting business in live bovine animals for      The period of validity of the certificates may not go
a period of at least one year and are listed in a public      beyond 30 June 1994.
register of the Member State or who can provide proof,
recognized by the competent authority, of such conduct.
                                                              The entitlement certificates, a model of which is annexed
2.    The 4 000 head shall be assigned to the various         to this Regulation, shall be issued upon provision of a
importers pro rata, in proportion to the scale of their       security of ECU 20 per head, which shall be released once
previous imports over the three years under consideration,    the certificates have been returned, complete with the
or to the quantities applied for if they are less than        customs stamps acknowledging the import of the animals,
previous imports while the 1 000 head shall be assigned       to the issuing authority.
to applicants pro rata, in proportion to the entitlement
applied for by the importers. In the latter case :
                                                              An entitlement certificate shall not be transferable and
(a) applications for quantities greater than 50 head shall    shall entitle the bearer to benefit from the tariff quota
    be automatically reduced to that number ;                 only when made out in the same name as the entry for
                                                              release for free circulation which accompanies it.
(b) applications which would give rise to a certificate of
    participation covering a quantity of less than five head
    shall not be taken into account ;
                                                              The rules laid down in Commission Regulation (EEC) No
(c) quantities which have not been assigned, owing to the     3719/88 of 16 November 1988 laying down common
     minimum five head limitation shall be assigned by        detailed rules for the application of the system of import
    drawing lots (with a figure of five head).                and export licences and advance fixing certificates for
                                                              agricultural products ('), as last amended by Regulation
                                                              (EEC) No 2101/92( 2 ). r o r t n e release of the security for
3.     Any quantities of one of the parts of the tariff quota
                                                               the import certificates or its conversion into revenue shall
referred to in paragraph 1 not applied for shall be auto-
                                                              apply to the security referred to in the second subpara-
matically transferred to the other part.
                                                              graph.
                          Article 3                            4.     Quantities which have not been the subject of the
                                                               issue of entitlement certificates by 31 March 1994 shall be
 I.    Applications to import under each part of the tariff    finally reassigned under the procedure described in the
quota, accompanied, where appropriate, by proof of             foregoing paragraphs to importers who have applied for
 previous imports, shall be made to the competent authori-     certificates in respect of their whole entitlements.
ties in the Member States, in accordance with the proce-
dures laid clown and the deadline set by those authorities,
by means of the document of release for free circulation,     To this end, Member States shall notify the Commission
which shall be cancelled by the said authorities after         b y 1 $ April 199 4 of the quantities remaining unused on
being submitted as proof.                                      31 March 199 4 and furnish the data specified in the
                                                               second subparagraph of paragraph 1. The Commission
These authorities shall transmit to the Commission, not        shall set the new percentages for entitlements in each
later than \6 July 1993, the data thus collected, and in       category and shall transmit them by not later than 15
particular :                                                   April 1994 to the Member States, which shall then issue
— the number of applicants and the number of head             (•) OJ No L 331, 2. 12. 198JLD. 1.
    applied for by each category of importer,                 O o j No L 21Ô, 25.7.1&2, p. 18
 ---pagebreak---                                                                                                                    1Z
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 1994.                              under cover of entries for release for free circulation.
                                                                                          Article 5
                                                                Member States and the Commission shall cooperate
                         Article 4                              closely to ensure that the provisions of this Regulation ate
                                                                observed.
 1. Member States shall take all measures necessary to
ensure that access to the tariff quota in question is                                     Article 6
restricted to cattle as specified in Article 1 (1).             This Regulation shall enter into force on the third day
                                                                following its publication in the Official Journal of the
                                                                 European Communities.
2.    They shall ensure importers equal and continuous
access to the tariff quota in question.                         It shall apply from 1 July 1993
                 This Regulation shall be binding in its entirety and directly applicable in all Member
                 States.
                 Done at Brussels,
                                                                            For the Council
                                                                              The President
 ---pagebreak---                                                                                                                                                    "Il
EUROPEAN C O M M U N I T Y                                                                                                                          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---                                         1lf
                ANNEX
             TARIC CODES
Order No. CN-code        TARIC code
09.0003   ex0102 90 05   0102 90 05*30
                                    *40
                                    *50
          «X0102 90 29   0102 90 29*30
                                    *40
                                    *50
          ex01O2 90 49   0102 90 49*30
                                    *40
                                    •50
          •XO102' 90 59   ©102 90 59*21
                                    *29
                                    *31
                                    *39
          6X0102 90 69   0102 90 69*20
                                    •30
          ex01©2 90 79   0102 90 79*21
                                    *29
 ---pagebreak---                                                                            If
FINANCIAL RECORD
1.    Budget I I ne 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.    Object 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:   31.276.920 ECU
          Value of the 5 000 head:     4.145.000 ECU
                                      35.421.920 ECU
      Loss: 12% -                                      4.250.630 ECU
      b)  Levy losses
          Weight of the 42 600 head: 20.661 T
          Weight of the 5 000 head: 2.425 T
                                      23.086 T
      LOSS: 13,437 ECU/100 kg
             i.e. 134,374 ECU x 23.086 T -             3.102.158 ECU
                                                       7.352.788 ECU
      Cost of the operation (period 92/93): 8.157.427 ECU
      Cost of the operation (period 93/94): 7.352.788 ECU
 ---pagebreak---  ---pagebreak---                                                                      ISSN 0254-1475
                                                              COM(93) 232 final
                                                      DOCUMENTS
EN                                                                          1102
                                 Catalogue number : CB-CO-93-262-EN-C
                                                             ISBN 92-77-56125-4
Office for Official Publications of the European Communities
L-2985 Luxembourg