CELEX: 31986R1831
Language: en
Date: 1986-06-13 00:00:00
Title: Commission Regulation (EEC) No 1831/86 of 12 June 1986 fixing the export refunds on milk and milk products

No L 1 58 /26                          Official Journal of the European Communities                                 13 . 6. 86
                                    COMMISSION REGULATION (EEC) No 1831/86
                                                      of 12 June 1986
                                 fixing the export refunds on milk and milk products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,                      — the economic aspect of the proposed exports ;
Having regard to the Treaty establishing the European            Whereas Article 3 ( 1 ) of Regulation (EEC) No 876/68
Economic Community,                                              provides that when prices within the Community are
                                                                 being determined account should be taken of the ruling
                                                                 prices which are most favourable for exportation, and that
Having regard to the Act of Accession of Spain and               when prices in international trade are being determined
Portugal,                                                        particular account should be taken of :
                                                                 (a) prices ruling on third country markets ;
Having regard to Council Regulation (EEC) No 804/68 of           (b) the most favourable prices in third countries of desti­
27 June 1968 on the common organization of the market                nation for third country imports ;
in milk and milk products ('), as last amended by Regula­
tion (EEC) No 1335/86 (2), and in particular Article 17 (4)      (c) producer prices recorded in exporting third countries,
thereof,                                                             account being taken, where appropriate, of subsidies
                                                                     granted by those countries ; and
                                                                 (d) free-at-Community-frontier offer prices ;
Having regard to the opinion of the Monetary Committee,
                                                                 Whereas Article 4 of Regulation (EEC) No 876/68
Whereas Article 17 of Regulation (EEC) No 804/68                 provides that the world market situation or the specific
provides that the difference between prices in inter­            requirements of certain markets may make it necessary to
national trade for the products listed in Article 1 of that      vary the refund on the products listed in Article 1 of
Regulation and prices for those products within the              Regulation (EEC) No 804/68 according to destination ;
Community may be covered by an export refund ;
                                                                 Whereas Article 5 (1 ) of Regulation (EEC) No 876/68
Whereas Council Regulation (EEC) No 876/68 of 28 June            provides that the list of products on which export refunds
1968 laying down general rules for granting export               are granted and the amount of such refunds should be
refunds on milk and milk products and criteria for fixing        fixed at least once every four weeks ; whereas the amount
the amount of such refunds (3), as last amended by Regu­         of the refund may, however, remain at the same level for
lation (EEC) No 1344/86 (4), provides that when the              more than four weeks ;
refunds on the products listed in Article 1 of Regulation
(EEC) No 804/68, exported in the natural state, are being        Whereas Article 2 of Commission Regulation (EEC) No
fixed account must be taken of :                                  1098/68 of 27 July 1968 on detailed rules for the applica­
                                                                 tion of export refunds on milk and milk products (*), as
— the existing situation and the future trend with regard        last amended by Regulation (EEC) No 3812/85 (*),
     to prices and availabilities of milk and milk products      provides that the refund on products falling within
     on the Community market and prices for milk and             subheading 04.02 B is equal to the sum of two compo­
     milk products in international trade,                       nents, the first representing the quantity of milk products
                                                                 and the second representing the quantity of added
— marketing costs and the most favourable transport              sucrose ; whereas, however, the latter component applies
     charges from Community markets to ports or other            only if the added sucrose was produced from beet or cane
     points of export in the Community, as well as costs         harvested within the Community ;
     incurred in placing the goods on the market of the
     country of destination,
                                                                 Whereas for the products falling within subheading 04.02
— the aims of the common organization of the market              B II a) or 04.02 B II b) 1 with a fat content not exceeding
     in milk and milk products which are to ensure equili­       9,5 % by weight, the first component referred to above is
     brium and the natural development of prices and             fixed for 1 00 kilograms of the whole product ; whereas,
     trade on this market,                                       for the other products falling within subheading 04.02 B,
— the need to avoid disturbances on the Community                this component is calculated by multiplying the basic
     market, and
                                                                 amount by the milk product content of the product in
                                                                 question ; whereas this basic amount is the refund on one
                                                                 kilogram of milk products contained in the product ;
(') OJ No L 148, 28 . 6. 1968, p. 13.
0 OJ No L 119, 8. 5. 1986, p. 19.
0 OJ No L 155, 3. 7. 1968, p. 1 .                                0 OJ No L 184, 29. 7. 1968, p. 10.
h) OJ No L 119, 8. 5. 1986, p. 36.                               M OJ No L 368, 31 . 12. 1985, p. 3.
 ---pagebreak--- 13 . 6. 86                              Official Journal of the European Communities                           No L 158/27
Whereas the second component is calculated by multi­              Whereas it follows from applying these detailed rules to
plying the sucrose content of the product by the basic            the present situation on the market in milk and milk
amount of the refund valid on the day of exportation for          products, and in particular to prices for these products
the products listed in Article 1 (1 ) (d) of Council Regula­      within the Community and on the world market, that the
tion (EEC) No 1785/81 of 30 June 1981 on the common               refund should be as set out in the Annex hereto ;
organization of the markets in the sugar sector (') ;
                                                                  Whereas, pursuant to Article 275 of the Act of Accession
Whereas, if the refund system is to operate normally,             of Spain and Portugal, refunds may be granted in the case
refunds should be calculated on the following basis :             of exports to Portugal ; whereas, in the light of the
                                                                  situation and the level of prices no refund should be fixed
— in the case of currencies which are maintained in rela­
                                                                  in the case of exports to Portugal ;
     tion to each other at any given moment within a band
     of 2,25 % , a rate of exchange based on their central        Whereas the measures provided for in this Regulation are
     rate, multiplied by the corrective factor provided for in    in accordance with the opinion of the Management
     the last paragraph of Article 3 ( 1 ) of Council Regula­     Committee for Milk and Milk Products,
     tion (EEC) No 1676/85 (2),
— for other currencies, an exchange rate based on the             HAS ADOPTED THIS REGULATION :
     arithmetic mean of the spot market rates of each of
     these currencies recorded over a given period in rela­
                                                                                           Article 1
     tion to the Community currencies referred to in the
     previous indent, and the aforesaid coefficient ;             1 . The export refunds referred to in Article 1 7 of Regu­
Whereas the level of refund for cheeses is calculated for         lation (EEC) No 804/68 on products exported in the
                                                                  natural state shall be as set out in the Annex hereto.
products intended for direct consumption ; whereas the
cheese rinds and cheese wastes are not products intended          2. There shall be no refunds for exports to Zone E for
for this purpose ; whereas, to avoid any confusion in inter­      products falling within heading Nos 04.01 , 04.02, 04.03
pretation, it should be specified that there will be no           and 23.07 of the Common Customs Tariff.
refund for these products which fall within heading No
04.04 ;                                                           3. There shall be no refunds for exports to Portugal,
                                                                  including the Azores and Madeira for milk and milk
Whereas Commission Regulation (EEC) No 896/84 (3), as             products listed in Article 1 of Regulation (EEC) No
amended by Regulation (EEC) No 2881 /84 (4), laid down            804/68 .
additional provisions concerning the granting of refunds
on the change from one milk year to another ; whereas                                      Article 2
those provisions provide for different refunds according to
the date of manufacture of the products ;                         This Regulation shall enter into force on 13 June 1986.
                   This Regulation shall be binding in its entirety and directly applicable in all Member
                   States.
                   Done at Brussels, 12 June 1986.
                                                                            For the Commission
                                                                             Frans ANDRIESSEN
                                                                                Vice-President
(') OJ No L 177, 1 . 7. 1981 , p. 4.
0 OJ No L 164, 24. 6. 1985, p. 1 .
(3) OJ No L 91 , 1 . 4. 1984, p. 71 .
(4) OJ No L 272, 13 . 10 . 1984, p. 16.
 ---pagebreak--- No L 158/28                             Official Journal of the European Communities                                  13 . 6. 86
                                                              ANNEX
            to the Commission Regulation of 12 June 1986 fixing the export refunds on milk and milk
                                                              products
                                                                                                              Refund
      CCT
                                                                                             Code        (in ECU/ 100 kg
    heading                                       Description
       No
                                                                                                            net weight
                                                                                                    unless otherwise indicated)
04.01       Milk and cream, fresh, not concentrated or sweetened :
            ex A. Other than whey, of a fat content, by weight, not exceeding 6 % (') :
                    I. Yoghourt, kephir, curdled milk, buttermilk and other fermented
                         or acidified milk :
                         a) In immediate packings of a net capacity of two litres or less :
                             (1 ) Of a fat content, by weight, not exceeding 1,5 %          0110 05              7,15
                        f
                             (2) Of a fat content, by weight, exceeding 1,5 % but not
                                   exceeding 3 %                                            0110 15            10,34
                             (3) Of a fat content, by weight, exceeding 3 %                 0110 20            13,34
                         b) Other :
                             (1 ) Of a fat content, by weight, not exceeding 1,5 %          0110 25              7,15
                             (2) Of a fat content, by weight, exceeding 1,5 % but not
                                   exceeding 3 %                                            0110 35            10,34
                             (3) Of a fat content, by weight, exceeding 3 %                 0110 40            13,34
                   II . Other :
                         a) In immediate packings of a net capacity of two litres or less
                             and of a fat content, by weight :
                              1 . Not exceeding 4 % :
                                  (aa) Of a fat content, by weight, not exceeding 1,5 %     0130 10              7,15
                                  (bb) Of a fat content, by weight, exceeding 1,5 % but not
                                       exceeding 3 %                                        0130 22            10,34
                                  (cc) Of a fat content, by weight, exceeding 3 %           0130 31            13,34
                             2. Exceeding 4 %                                               0140 00            15,34
                          b) Other, of a fat content, by weight :
                              1 . Not exceeding 4 % :
                                  (aa) Of a fat content, by weight, not exceeding 1,5 %     0150 10              7,15
                                  (bb) Of a fat content, by weight, exceeding 1,5 % but not
                                       exceeding 3 %                                        0150 21             10,34
                                  (cc) Of a fat content, by weight, exceeding 3 %           0150 31             13,34
                              2. Exceeding 4 %                                              0160 00             15,34
 ---pagebreak--- 13 . 6. 86                             Official Journal of the European Communities                           No L 158/29
                                                                                                            Refund
      CCT
    heading                                      Description                               Code        (in ECU/100 kg
        No                                                                                                net weight
                                                                                                  unless otherwise indicated)
04.01       ex B. Other, excluding whey, of a fat content, by weight (') :
(cont 'd)
                    ex     I. Exceeding 6 % but not exceeding 21 % :
                               (a) Of a fat content, by weight, not exceeding 10 %       0200 05             19,34
                               (b) Of a fat content, by weight, exceeding 10 % but not
                                   exceeding 17 %                                        0200 1 1            29,13
                               (c) Of a fat content, by weight, exceeding 17 %           0200 21             43,12
                         II. Exceeding 21 % but not exceeding 45 % :
                               (a) Of a fat content, by weight, not exceeding 35 %       0300 12             51,11
                               (b) Of a fat content, by weight, exceeding 35 % but not
                                   exceeding 39 %                                        0300 13             79,09
                               (c) Of a fat content, by weight, exceeding 39 %           0300 20             87,09
                        III . More than 45 % :
                               (a) Of a fat content, by weight, not exceeding 68 %       0400 11             99,08
                               (b) Of a fat content, by weight, exceeding 68 % but not
                                   exceeding 80 %                                        0400 22            145,04
                               (c) Of a fat content, by weight, exceeding 80 %           0400 30            169,02
04.02       Milk and cream, preserved, concentrated or sweetened :
            A. Not containing added sugar (2) :
                II. Milk and cream, in powder or granules :
                     a) In immediate packings of a net capacity of 2,5 kilograms or less
                        and of a fat content, by weight :
                        1 . Not exceeding 1,5%                                           0620 00            102,00
                        2. Exceeding 1,5 % but not exceeding 27 % :
                             (aa) Of a fat content, by weight, not exceeding 11 %        0720 00            102,00
                             (bb) Of a fat content, by weight, exceeding 11 % but not
                                   exceeding 17 %                                        0720 20            115,33
                             (cc) Of a fat content, by weight, exceeding 17 % but not
                                   exceeding 25 %                                        0720 30            123,00
                             (dd) Of a fat content, by weight, exceeding 25 %            0720 40            133,60
                        3. Exceeding 27 % but not exceeding 29 % :
                             (aa) Of a fat content, by weight, not exceeding 28 %        0820 20            134,82
                             (bb) Of a fat content, by weight, exceeding 28 %            0820 30            136,24
 ---pagebreak--- No L 158/30                  Official Journal of the European Communities                             13 . 6 . 86
                                                                                              Refund
     CCT
    heading                           Description                             Code       (in ECU/100 kg
       No                                                                                   net weight
                                                                                    unless otherwise indicated)
04.02          4. Exceeding 29 % :
(cont'd)
                   (aa) Of a fat content, by weight, not exceeding 41 %     0920 10           138,26
                   (bb) Of a fat content, by weight, exceeding 41 % but not
                         exceeding 45 %                                     0920 30           150,35
                   (cc) Of a fat content, by weight, exceeding 45 % but not
                         exceeding 59 %                                     0920 40           154,53
                   (dd) Of a fat content, by weight, exceeding 59 % but not
                         exceeding 69 %                                     0920 50           169,26
                   (ee) Of a fat content, by weight, exceeding 69 % but not
                         exceeding 79 %                                     0920 60           179,48
                   (ff) Of a fat content, by weight, exceeding 79 %         0920 70           189,93
            b) Other, of a fat weight content :
               1 . Not exceeding 1,5 %                                      1020 00            85,86
               2. Exceeding 1,5 % but not exceeding 27 % :
                   (aa) Of a fat content, by weight, not exceeding 11 %     1120 10            85,86
                   (bb) Of a fat content, by weight, exceeding 11 % but not
                         exceeding 17 %                                     1120 20           115,33
                   (cc) Of a fat content, by weight, exceeding 17 % but not
                         exceeding 25 %                                     1120 30           123,00
                   (dd) Of a fat content, by weight, exceeding 25 %         1120 40           133,60
               3. Exceeding 27 % but not exceeding 29 % :
                   (aa) Of a fat content, by weight, not exceeding 28 %     1220 20           134,82
                   (bb) Of a fat content, by weight, exceeding 28 %         1220 30           136,24
               4. Exceeding 29 % :
                   (aa) Of a fat content, by weight, not exceeding 41 %     1320 10           138,26
                   (bb) Of a fat content, by weight, exceeding 41 % but not
                         exceeding 45 %                                     1320 30           150,35
                   (cc) Of a fat content, by weight, exceeding 45 % but not
                         exceeding 59 %                                     1320 40           154,53
                   (dd) Of a fat content, by weight, exceeding 59 % but not
                         exceeding 69 %                                     1320 50           169,26
                   (ee) Of a fat content, by weight, exceeding 69 % but not
                         exceeding 79 %                                     1320 60           179,48
                   (ff) Of a fat content, by weight, exceeding 79 %         1320 70           189,93
 ---pagebreak--- 13 . 6. 86                         Official Journal of the European Communities                            No L 158/31
                                                                                                        Refund
     CCT
                                                                                       Code        (in ECU/ 100 kg
    heading                                 Description
       No
                                                                                                      net weight
                                                                                              unless otherwise indicated)
04.02       III. Milk and cream, other than in powder or granules :
(cont'd)
                 a) In immediate packings of a net content of 2,5 kg or less and of a
                    fat content by weight not exceeding 11 % :
                    1 . Of a fat content, by weight, not exceeding 8,9 % and of a
                        non-fat lactic dry matter content :
                        (aa) Of less than 1 5 % and of a fat content :
                             (11 ) Not exceeding 3 %, by weight                       1420 12
                             (22) Exceeding 3 % , by weight                           1420 22            13,34
                        (bb) Of 1 5 % or more and of a fat content :
                             (11 ) Not exceeding 3 %, by weight                       1420 50            22,30
                                                                                          /
                             (22) Exceeding 3 %, by weight, but not exceeding 7,4 %   1420 60            28.29
                             (33) Exceeding 7,4 %                                     1420 70            34,40
                    2. Other, of a non fat lactic dry matter content :
                        (aa) Of less than 15 %, by weight                             1520 10            25,13
                        (bb) Of 15 % or more, by weight                               1520 20            41,81
                 b) Other, of a fat content, by weight :
                    1 . Not exceeding 45% and of a non fat lactic dry matter
                        content :
                        (aa) Of less than 1 5 % and of a fat content :
                             (11 ) Not exceeding 3 %, by weight                       1620 70
                             (22) Exceeding 3 % , by weight, but not exceeding 8,9 %  1630 00            13,34
                             (33) Exceeding 8,9 %, by weight, but not exceeding
                                   11 %                                               1630 10            25,13
                             (44) Exceeding 1 1 % , by weight, but not exceeding 21 % 1630 20            31,13
                             (55) Exceeding 21 %, by weight, but not exceeding 39 %   1630 30            51,11
                             (66) Exceeding 39 %                                      1630 40            87,09
                        (bb) Of 1 5 % or more and of a fat content :
                             (11 ) Not exceeding 3 %, by weight                       1630 50            22.30
                             (22) Exceeding 3 % , by weight, but not exceeding 7,4 %  1630 60            28,29
                             (33) Exceeding 7,4 %, by weight, but not exceeding
                                   8,9 %                                              1630 70             34,40
                             (44) Exceeding 8,9 %                                     1630 80            41,81
                     2. Exceeding 45 %                                                1720 00             99,08
 ---pagebreak--- No L 158 /32                        Official Journal of the European Communities                                   13 . 6. 86
                                                                                                          Refund
     CCT
                                                                                         Code        (in ECU/ 100 kg
    heading                                     Description
       No
                                                                                                        net weight
                                                                                                unless otherwise indicated)
04.02        B. Containing added sugar :
(cont'd)
                    I. Milk and cream, in powder or granules :
                       ex b) Other, excluding whey :
                             1 . In immediate packings of a net capacity of 2,5 kilo­
                                 grams or less and of a fat content, by weight :
                                 aa) Not exceeding 1,5 %                                2220 00          1,0200 (4)
                                                                                                          per kg
                                 bb) Exceeding 1,5 % but not exceeding 27 % :
                                      (11 ) Of a fat content, by weight, not exceeding
                                             11 %                                       2320 10          1,0200 (4)
                                                                                                          per kg
                                      (22) Of a fat content, by weight, exceeding 11 %
                                             but not exceeding 17 %                     2320 20          1,1533 (4)
                                                                                                           per kg
                                      (33) Of a fat content, by weight, exceeding 17 %
                                             but not exceeding 25 %                     2320 30          1,2300 (4)
                                                                                                           per kg
                                      (44) Of a fat content, by weight, exceeding 25 %  2320 40          1,3360 (4)
                                                                                                           per kg
                                 cc) Exceeding 27 % :
                                      (11 ) Of a fat content, by weight, not exceeding
                                             41 %                                       2420 10          1,3482 0
                                                                                                           per kg
                                      (22) Of a fat content, by weight, exceeding 41 %  2420 20          1,3624 0
                                                                                                           per kg
                             2. Other, of a fat content, by weight :
                                 aa) Not exceeding 1,5 %                                2520 00          0,8586 0
                                                                                                           per kg
                                 bb) Exceeding 1,5 % but not exceeding 27 % :
                                      (11 ) Of a fat content, by weight, not exceeding
                                             11 %                                       2620 10          0,8586 0
                                                                                                           per kg
                                      (22) Of a fat content, by weight, exceeding 11 %
                                             but not exceeding 17 %                     2620 20          1,1533 (4)
                                                                                                           per kg
                                      (33) Of a fat content, by weight, exceeding 17 %
                                             but not exceeding 25 %                     2620 30          1,2300 (4)
                                                                                                           per kg
                                      (44) Of a fat content, by weight, exceeding 25 %  2620 40          1,3360 0
                                                                                                           per kg
                                  cc) Exceeding 27 % :
                                       (11 ) Of a fat content, by weight, not exceeding
                                             41 %                                       2720 10          1,3482 (4)
                                                                                                           per kg
                                       (22) Of a fat content, by weight, exceeding 41 % 2720 20          1,3624 0
                                                                                                           per kg
 ---pagebreak--- 13 . 6. 86                              Official Journal of the European Communities                                 No L 158/33
                                                                                                                   Refund
      CCT
    heading                                         Description                                  Code        (in ECU/100 kg
       No                                                                                                       net weight
                                                                                                        unless otherwise indicated)
04.02          ex II. Milk and cream, excluding whey other than in powder or
(cont'd)                granules :
                        ex a) In immediate packings of a net capacity of 2,5 kg or less
                                and of a fat content by weight not exceeding 9,5 % :
                                (1 ) Of a fat content, by weight, not exceeding 6,9 % and
                                     of a non fat lactic dry matter content :
                                     (aa) Of less than 1 5 % and of a fait content :
                                           (11 ) Not exceeding 3 % , by weight                 2810 11              - (4)
                                                                                                                   per kg
                                           (22) Exceeding 3 % by weight                        2810 12           0,1334 (4)
                                                                                                                   per kg
                                     (bb) Of 15 % or more                                      2810 15            25,73 0
                                (2) Of a fat content, by weight, exceeding 6,9 % and of a
                                     non fat lactic dry matter content, by weight, of 15 %
                                     or more                                                   2810 20            43,53 0
                             b) Other, of a fat content, by weight :
                                ex 1 . Not exceeding 45 % :
                                         (aa) Of a fat content, by weight, not exceeding
                                               6,9 % and of a non fat lactic dry matter
                                               content, by weight, of 15 % or more             2910 70            25,73 0
                                         (bb) Of a fat content, by weight, exceeding 6,9 %
                                               but not exceeding 21 % and of a non fat lactic
                                                dry matter content, by weight, of 15 % or
                                                more                                           2910 76            43,53 0
                                         (cc) Of a fat content by weight, exceeding 9,5 %
                                                but not exceeding 21 % and of a non fat lactic
                                                dry matter content, by weight, less than 1 5 % 2910 80           0,271 3 (4)
                                                                                                                   per kg
                                         (dd) Of a fat content, by weight, exceeding 21 %
                                                but not exceeding 39 %                         2910 85           0,5111 (4)
                                                                                                                   per kg
                                         (ee) Of a fat content, by weight, exceeding 39 %      2910 90           0,8709 (4)
                                                                                                                   per kg
                                      2. Exceeding 45 %                                        3010 00           0,9908 (4)
                                                                                                                   per kg
 04.03      Butter :
            ex A. Of a fat content, by weight, not exceeding 85 % :
                      (I) Of a fat content, by weight, of 62 % or more, but less than
                          78 % :
                           (a) In immediate packings of a net capacity of 2,5 kg or less       3110 04           151,22 (10)
                           (b) Other                                                           311005            137,19 (10)
                     (II) Of a fat content, by weight, of 78 % or more but less than
                          80 % :
                           (a) In immediate packings of a net capacity of 2,5 kg or less        3110 17          1 90,24 (10)
                           (b) Other                                                            3110 18          172,60 (10)
 ---pagebreak--- No L 158/34                           Official Journal of the European Communities                                 13 . 6 . 86
                                                                                                          Refund
      CCT
                                                                                         Code
                                                                                                     (in ECU/ 100 kg
    heading                                    Description
        No
                                                                                                        net weight
                                                                                                unless otherwise indicated)
04.03             (III) Of a fat content, by weight, of 80 % or more, but less than
(cont 'd)               82 % :
                         (a) In immediate packings of a net capacity of 2,5 kg or less  3110 23         195,12 (10)
                         (b) Other                                                      3110 24          177,02 (10)
                  (IV) Of a fat content, by weight, of 82 % or more :
                         (a) In immediate packings of a net capacity of 2,5 kg or less  3110 33         200,00 (10)
                         (b) Other                                                      3110 34         181,45 (10)
               B. Other, of a fat content, by weight :
                   (I) Not exceeding 99,5 % :
                       (a) In immediate packings of a net capacity of 2,5 kg or less    3210 11         200,00 (,0)
                       (b) Other                                                        3210 12          181,45 (10)
                  (II) Exceeding 99,5 % :
                       (a) In immediate packings of a net capacity of 2,5 kg or less    3210 21        258,68 (10) (")
                       (b) Other                                                        3210 22        240,80 (10) (")
04.04       Cheese and curd (*) :
            ex A. Emmentaler and Gruyere, not grated or powdered :
                   (I) Pieces packed in vacuum or in inert gas, of a net weight of less
                       than 7,5 kg                                                      3800 40
                       For exports to :
                       — Zone E                                                                             21,38
                       — Canada                                                                             16,04
                       — Norway and Finland
                       — Liechtenstein and Switzerland
                       — Austria
                       — Other destinations                                                               143,04
                  (II) Other                                                            3800 60
                        For exports to :
                       — Zone E                                                                             21,38
                       — Canada                                                                             16,04
                       — Norway and Finland
                       — Liechtenstein and Switzerland
                       — Austria
                       — Other destinations                                                                143,04
            ex C. Blue-veined cheese, not grated or powdered, other than Roquefort      4000 00
                  for exports to :
                  — Austria
                  — Zone E                                                                                  20,00
                  — Canada                                                                                  15,00
                  — Norway and Finland
                  — Australia                                                                               25,78
                  — Other destinations                                                                     11539
               D. Processed cheese, not grated or powdered, of a fat content, by
                  weight :
                    I. Not exceeding 36 % and of a fat content, by weight, in the dry
                       matter :
                       ex a) Not exceeding 48 % and of a dry matter content, by
                               weight :
                               (1 ) Of 27 % or more but less than 33 %                  4410 05
                                    for exports to :
                                    — Austria
                                    — Zone E                                                                 4,55
                                    — Canada                                                                 3,41
                                    — Norway and Finland
                                    — Switzerland
                                    — Other destinations                                                    20,24
 ---pagebreak--- 13 . 6. 86         Official Journal of the European Communities                         No L 158/35
                                                                                      Refund
       CCT
                                                                      Code       (in ECU/ 100 kg
    heading                 Description
        No                                                                          net weight
                                                                            unless otherwise indicated)
04.04       (2) Of 33 % or more but less than 38 %                  4410 10
(cont 'd)
                for exports to :
                — Austria
                — Zone E                                                                9,54
                — Canada                                                                7,16
                — Norway and Finland
                — Switzerland
                — Other destinations                                                   43,96
            (3) Of 38 % or more but less than 43 % and of a fat
                content, by weight, in the dry matter :
                (aa) Less than 20 %                                 4410 20
                     for exports to :
                     — Austria
                     — Zone E                                                           9,54
                     — Canada                                                           7,16
                     — Norway and Finland
                     — Switzerland
                     — Other destinations                                              43,96
                (bb) Of 20 % or more                                4410 30
                     for exports to :
                     — Austria
                     — Zone E                                                          14,00
                     — Canada                                                          10,50
                     — Norway and Finland
                     — Switzerland
                     — Other destinations                                              63,98
            (4) Of 43 % or more and of a fat content, by weight, in
                the dry matter :
                (aa) Less than 20 %                                 4410 40
                     for exports to :
                     — Austria
                     — Zone E                                                           9,54
                     — Canada                                                           7,16
                     — Norway and Finland
                     — Switzerland
                     — Other destinations                                              43,96
                (bb) Of 20 % or more but less than 40 %             4410 50
                     for exports to :
                     — Austria
                     — Zone E                                                          14,00
                     — Canada                                                          10,50
                     — Norway and Finland
                     — Switzerland
                     — Other destinations                                              63,98
                (cc) Of 40 % or more                                4410 60
                     for exports to :
                     — Austria
                     — Zone E                                                          20,34
                     — Canada                                                          15,26
                     — Norway and Finland
                     — Switzerland
                     — Other destinations                                              94,00
 ---pagebreak--- No L 158/36                  Official Journal of the European Communities                                13 . 6. 86
                                                                                                Refund
     CCT
    heading                            Description                             Code        (in ECU/ 100 kg
       No                                                                                     net weight
                                                                                      unless otherwise indicated)
04.04           ex b) Exceeding 48 % and of a dry matter content, by weight :
(cont'd)
                      (1 ) Of 33 % or more but less than 38 %                 4510 10
                           for exports to :
                           — Austria
                           — Zone E                                                                9,54
                           — Canada                                                                7,16
                           — Norway and Finland
                           — Switzerland
                           — Other destinations                                                  43,96
                      (2) Of 38 % or more but less than 43 %                  4510 20
                           for exports to :
                           — Austria
                           — Zone E                                                               14,00
                           — Canada                                                               10,50
                           — Norway and Finland
                           — Switzerland
                           — Other destinations                                                   63,98
                      (3) Of 43 % or more but less than 46 %                  4510 30
                           for exports to :
                           — Austria
                           — Zone E                                                               20,34
                           — Canada                                                               15,26
                           — Norway and Finland
                           — Switzerland
                           — Other destinations                                                   94,00
                      (4) Of 46 % or more and of a fat content, by weight, in
                           the dry matter :
                           (aa) Less than 55 %                                4510 40
                                for exports to :
                                — Austria
                                — Zone E                                                          20,34
                                — Canada                                                          15,26
                                — Norway and Finland
                                — Switzerland
                                — Other destinations                                              94,00
                           (bb) Of 55 % or more                               4510 50
                                for exports to :
                                — Austria
                                — Zone E                                                          24,13
                                — Canada                                                          18,10
                                — Norway and Finland
                                — Switzerland
                                — Other destinations                                             111,52
            II. Exceeding 36 %                                                4610 00
                for exports to :
                — Austria
                — Zone E                                                                          24,13
                — Canada                                                                           18,10
                — Norway and Finland
                — Switzerland
                — Other destinations                                                             111,52
 ---pagebreak--- 13 . 6. 86                         Official Journal of the European Communities                            No L 158/37
                                                                                                         Refund
     CCT
                                                                                                    (in ECU/ 100 kg
    heading                                    Description                              Code
       No                                                                                              net weight
                                                                                               unless otherwise indicated)
04.04       E. Other :
(cont'd)
                I. Not grated or powdered, of a fat content, by weight, not exceed­
                   ing 40 % and a water content, calculated by weight, of the non­
                   fatty matter :
                   ex a) Not exceeding 47 % :
                           ( 1 ) Grana Padano, Parmigiano Reggiano                     4710 11
                                 for exports to :
                                 — Zone E                                                                130,00
                                 — Canada                                                                 97,50
                                 — Norway and Finland
                                 — Switzerland                                                            90,00
                                 — Other destinations                                                    182,82
                           (2) Fiore Sardo and Pecorino manufactured exclusively
                                 from sheep milk                                       4710 17
                                 for exports to :
                                 — Zone E                                                                180,00
                                 — Canada                                                                135,00
                                 — Norway and Finland
                                 — Switzerland                                                           105,03
                                 — Other destinations                                                    209,94
                           (3) Other (excluding cheeses produced from whey), of a fat
                                 content, by weight, in the dry matter of 30 % or more 4710 22
                                 for exports to :
                                 — Zone E                                                                 70,00
                                 — Canada                                                                 52,50
                                 — Norway and Finland
                                 — Switzerland                                                            60,00
                                 — Other destinations                                                    134,36
                        b) Exceeding 47 % but not exceeding 72 % :
                           ex 1 . Cheddar of a fat content, by weight, in the dry
                                    matter of 48 % or more                             4850 00
                                    for exports to :
                                    — Austria
                                    — Zone E                                                              20,00
                                    — Canada
                                    — Norway and Finland
                                    — Australia                                                           90,52
                                    — Switzerland
                                    — Japan                                                              178,00
                                    — Other destinations                                                 148,76
                            ex 2. Other, of a fat content, by weight, in the dry
                                     matter f7) :
                                    (aa) Less than 5 % and of a content, by weight, in
                                         the dry matter of 32 % or more (excluding
                                         cheeses produced from whey)                   5120 12
                                         for exports to :
                                         — Austria
                                         — Zone E                                                          19,82
                                         — Canada                                                          14,87
                                         — Norway and Finland                                              13,50
                                         — Switzerland
                                         — Other destinations                                              78,89
 ---pagebreak--- No L 158/38 Official Journal of the European Communities                                     13 . 6. 86
                                                                                     Refund
      CCT
    heading             Description                                  Code       (in ECU/ 100 kg
       No                                                                          net weight
                                                                           unless otherwise indicated)
04.04       (bb) Of 5 % or more but less than 19 % and of a
(cont'd)         content, by weight, in the dry matter of 32 %
                 or more (excluding cheeses produced from
                 whey)                                             5120 16
                 for exports to :
                 — Austria
                 — Zone E                                                             21,62
                 — Canada                                                             15,95
                 — Norway and Finland                                                 20,00
                 — Switzerland
                 — Other destinations                                                 97.19
            (cc) Of 19 % or more but less than 39 % and of a
                 water content, calculated by weight, of the
                 non-fatty matter not exceeding 62 % (exclu­
                 ding cheeses produced from whey)                  5120 22
                 for exports to :
                 — Austria
                 — Zone E                                                             24,26
                 — Canada                                                             18.20
                 — Norway and Finland                                                 24,00
                 — Switzerland
                 — Other destinations                                                110,44
            (dd) Of 39 % or more :
                 ( 11 ) Asiago, Caciocavallo, Montasio, Provolone,
                        Ragusano :
                        (aaa) Provolone                            5120 32
                              for exports to :
                              — Zone E                                               120,00
                              — Canada                                                82,50
                              — Norway and Finland
                              — Switzerland                                           42,66
                              — Other destinations                                   149,30
                        (bbb) Others                               5120 36
                              for exports to :
                              — Zone E                                                 7,70
                              — Canada                                                 5,78
                              — Norway and Finland
                              — Switzerland
                              — Other destinations                                   122,16
                 (22) Danbo, Edam, Fontal, Fontina, Fynbo,
                        Gouda, Havarti, Maribo, Samse, Tilsit      5120 44
                        for exports to :
                        — Austria
                        — Zone E                                                       7,70
                        — Canada                                                       5,78
                        — Norway and Finland
                        — Australia                                                   77,39
                        — Switzerland
                        — Japan                                                      150,00
                        — Other destinations                                         122,16
 ---pagebreak--- 13 . 6. 86  Official Journal of the European Communities                               No L 158 /39
                                                                                     Refund
     CCT
                                                                     Code       (in ECU/ 100 kg
    heading          Description
       No                                                                          net weight
                                                                           unless otherwise indicated)
04.04            (33) Butterkase, Esrom, Italico, Kernhem,
(cont'd)              Saint-Nectaire, Saint-Paulin, Taleggio       5120 54
                      for exports to :
                      — Austria
                      — Zone E                                                         6.65
                      — Canada                                                         4,99
                      — Norway and Finland
                      — Switzerland
                      — Other destinations                                           105,58
                 (44) Cantal, Cheshire, Wensleydale, Lanca­
                      shire, Double Gloucester, Blarney            5120 58
                      for exports to :
                      — Austria
                      — Zone E                                                        20,00
                      — Canada                                                        15,00
                      — Norway and Finland
                      — Australia                                                     77,43
                      — Switzerland
                      — Other destinations                                           122,93
                 (55) Salted ricotta, of a fat content, by weight,
                      of 30 % or more
                      (aaa) Manufactured exclusively from sheep
                            milk                                   5120 60
                            for exports to :
                            — Zone E                                                  10,21
                            — Canada                                                   7.66
                            — Norway and Finland
                            — Other destinations                                      37,78
                      (bbb) Other                                  5120 65
                            for exports to :
                            — Zone E                                                  10,21
                            — Canada                                                   7,66
                            — Norway and Finland
                            — Other destinations                                      37,78
                 (66) Feta (3)                                     5120 82
                      for exports to :
                      — Zone E                                                        10,57
                      — Canada                                                         7,93
                      — Norway and Finland
                      — Switzerland
                      — Other destinations                                            92,07
                 (77) Colby, Monterey                              5120 83
                      for exports to :
                      — Austria
                      — Zone E                                                        20,00
                      — Canada
                      — Norway and Finland
                      — Australia                                                     77,43
                      — Switzerland
                      — Japan                                                        150,00
                      — Other destinations                                           122,93
 ---pagebreak--- No L 158 /40              Official Journal of the European Communities                                  13 . 6. 86
                                                                                                Refund
     CCT
                                                                               Code        (in ECU/ 100 kg
    heading                         Description
       No
                                                                                              net weight
                                                                                      unless otherwise indicated)
04.04                          (88) Kefalotyrri, Kefalograviera and Kasseri
(cont'd)                             manufactured exclusively from sheep's
                                     and/or goats' milk                       5120 84
                                     for exports to :
                                     — Zone E                                                   120,00
                                     — Canada                                                    82,50
                                     — Norway and Finland
                                     — Switzerland                                               42,66
                                     — Other destinations                                       149,30
                                (99) Other (excluding cheeses produced from
                                     whey), of a water content, calculated by
                                     weight, of the non-fatty matter :
                                     (aaa) Exceeding 47 % but not exceeding
                                           52 %                               5120 87
                                           for exports to :
                                           —7i Austria
                                           — Zone E                                              20,00
                                           — Canada                                               15,00
                                           — Norway and Finland
                                           — Australia                                           77,43
                                           — Switzerland
                                           — Japan                                              150,00
                                           — Other destinations                                 122,93
                                     (bbb) Exceeding 52 % but not exceeding
                                           62 %                               5120 92
                                           for exports to :
                                           — Austria
                                           — Zone E                                                7,70
                                           — Canada                                                5,78
                                           — Norway and Finland                                   27,50
                                           — Australia                                            77,39
                                           — Switzerland
                                           — Japan                                              150,00
                                           — Other destinations                                 122,16
             ex c) Exceeding 72 % (excluding cheeses produced from
                   whey) Q :
                   1 . In immediate packings of a net capacity not exceeding
                       500 grams :
                       (aa) Cottage cheese of a fat content, by weight in the
                            dry matter, not exceeding 25 %                    5121 11
                            For exports to :
                            — Austria
                            — Zone E
                            — Canada
                            — Norway and Finland
                            — Switzerland and Liechtenstein
                            — Other destinations                                                  22,07
                       (bb) Cream cheese of a water content, calculated by
                            weight, of the non-fatty matter, exceeding 77 %
                            but not exceeding 82 % and of a fat content, by
                            weight in the dry matter :
 ---pagebreak--- 13 . 6. 86        Official Journal of the European Communities                            No L 158 /41
                                                                                        Refund
      CCT
                                                                                   (in ECU/ 100 kg
    heading                  Description                                Code
       No
                                                                                      net weight
                                                                              unless otherwise indicated)
04.04               ( 11 ) Of 60 % or more but less than 69 %         5121 20
(cont'd)
                           For exports to :
                           — Austria
                           — Zone E
                           — Canada
                           — Norway and Finland
                           — Switzerland and Liechtenstein
                           — Other destinations                                          29,68
                    (22) Of 69 % or more                              5121 30
                           For exports to :
                           — Austria
                           — Zone E
                           — Canada
                           — Norway and Finland
                           — Switzerland and Liechtenstein
                           — Other destinations                                          36,24
               (cc) Other                                             5121 40
            2. Other :
               (aa) Cottage cheese of a fat content, by weight in the
                    dry matter, not exceeding 25 %                    5121 51
                    For exports to :
                    — Austria
                    — Zone E
                    — Canada
                    — Norway and Finland
                    — Switzerland and Liechtenstein
                    — Other destinations                                                 22,07
               (bb) Cream cheese of a water content, calculated by
                    weight of the non-fatty matter, exceeding 77 %
                    but not exceeding 82 % and of a fat content, by
                    weight in the dry matter :
                    ( 11 ) Of 60 % or more but less than 69 %         5121 60
                           For exports to :
                           — Austria
                           — Zone E
                           — Canada
                           — Norway and Finland                                           7,50
                           — Switzerland and Liechtenstein
                           — Other destinations                                          29,68
                    (22) Of 69 % or more                              5121 70
                           For exports to :
                           — Austria
                           — Zone E
                           — Canada
                           — Norway and Finland
                           — Switzerland and Liechtenstein
                           — Other destinations                                          36,24
               (cc) Other                                             5121 80
 ---pagebreak--- No L 158/42                             Official Journal of the European Communities                                   13 . 6. 86
                                                                                                               Refund
      CCT
                                                 Description                                  Code        (in ECU/100 kg
    heading
       No                                                                                                    net weight
                                                                                                     unless otherwise indicated)
04.04          ex II. Other (excluding cheeses produced from whey) :
(cont'd)
                      ex a) Grated or powdered of a fat content, by weight, exceeding
                               20 %, of a lactose content, by weight, less than 5 % and of
                               a dry matter content, by weight :
                               (1 ) Of 60 % or more but less than 80 %                       5310 05
                                     For exports to :
                                     — Zone E                                                                   20,00
                                     — Canada                                                                   15,00
                                     — Norway and Finland
                                     — Other destinations                                                       73,61
                               (2) Of 80 % or more but less than 85 %                        5310 11
                                     For exports to :
                                     — Zone E                                                                   26,67
                                     — Canada                                                                   20,00
                                     — Norway and Finland
                                     — Other destinations                                                       98,15
                               (3) Of 85 % or more but less than 95 %                        5310 22
                                     For exports to :
                                     — Zone E                                                                   28,33
                                     — Canada                                                                   21,25
                                     — Norway and Finland
                                     — Other destinations                                                      104,28
                               (4) Of 95 % or more                                           5310 31
                                     For exports to :
                                     — Zone E                                                                   31,67
                                     — Canada                                                                   23,75
                                     — Norway and Finland
                                     — Other destinations                                                      116,55
23.07       Sweetened forage ; other preparations of a kind used in animal feeding :
            ex B. Other, containing starch, glucose or glucose syrup, maltodextrine or
                  maltodextrine syrup falling within subheadings 17.02 B and 21.07 F
                  II, or milk products, excluding special compound feedingstuffs (9) :
                       I. Containing starch, or glucose or glucose syrup, or maltodex­
                          trine or maltodextrine syrup falling within subheadings 17.02
                          B and 21.07 F II :
                          a) Containing no starch or containing 10 % or less, by
                              weight, of starch :
                              (3) Containing 50 % or more but less than 75 %, by
                                    weight, of milk products and a content of milk in
                                    powder or granules (excluding whey), by weight, of (8) :
                                    (aa) Less than 30 %                                      5700 13
                                    (bb) 30 % or more but less than 40 %                     5700 23              6,60
                                    (cc) 40 % or more but less than 50 %                     5700 33              8,80
                                    (dd) 50 % or more but less than 60 %                     5700 42             11,00
                                    (ee) 60 % or more but less than 70 %                     5700 52             13,20
                                    (ff) 70 % or more                                        5700 62             15,40
 ---pagebreak--- 13 . 6. 86                                     Official Journal of the European Communities                                  No L 158/43
        CCT                                                                                                                Refund
      heading                                           Description                                   Code            (in ECU/ 100 kg
         No                                                                                                              net weight
                                                                                                                 unless otherwise indicated)
23.07                                  (4) Containing 75 % or more, by weight, of milk products
(cont'd)                                   and a content of milk in powder or granules (excluding
                                           whey), by weight, of (8) :
                                           (aa) Less than 30 %                                       5800 13
                                           (bb) 30 % or more but less than 40 %                      5800 23                 6,60
                                           (cc) 40 % or more but less than 50 %                      5800 32                 8,80
                                           (dd) 50 % or more but less than 60 %                      5800 42                11,00
                                           (ee) 60 % or more but less than 70 %                      5800 52                13,20
                                           (ff) 70 % or more but less than 75 %                      5800 62                15,40
                                           (gg) 75 % or more but less than 80 %                      5800 72                16,50
                                           (hh) 80 % or more                                         5800 82                17,60
                            ex II. Containing no starch, glucose or glucose syrup, maltodextrine
                                   or maltodextrine syrup falling within subheadings 17.02 B
                                   and 21.07 F II, and containing 50 % or more milk products,
                                   by weight, and with a milk content in powder or granules
                                   (excluding whey), by weight, of (8) :
                                   (a) 30 % or more but less than 40 %                               5900 01                30,60
                                   (b) 40 % or more but less than 50 %                               5900 05                40,80
                                   (c) 50 % or more but less than 60 %                               5900 12                51,00
                                   (d) 60 % or more but less than 70 %                               5900 22                61,20
                                   (e) 70 % or more but less than 80 %                               5900 32                71,40
                                   (f) 80 % or more but less than 88 %                               5900 42                81,60
                                   (g) 88 % or more                                                  5900 52                89,76
 (') When the product falling within this subheading is a mixture containing added whey and/or added lactose and/or casein and/or casei­
      nates, no export refund shall be granted.
      When completing customs formalities, the applicant shall state on the declaration provided for this purpose, whether or not whey
       and/or lactose and/or casein and/or caseinates have been added to the product.
  (2) The weight of the added non-lactic matter and/or added whey and/or added lactose and/or added casein and/or added caseinates,
       shall not be taken into account for the purpose of calculation of the fat content by weight. When the product falling within this
       subheading is a mixture containing added whey and/or added lactose and/or added casein and/or added caseinates, the added whey
       and/or added lactose and/or added casein and/or added caseinates shall not be taken into account in the calculation of the amount of
       refund .
      When completing customs formalities, the applicant shall state on the declaration provided for this purpose, whether or not whey
       and/or lactose and/or casein and/or caseinates have been added, and where this is the case :
       — the actual content by weight of whey and/or lactose and/or casein and/or caseinate added per 100 kg of finished product,
           and, in particular,
       — the lactose content of the added whey.
 (3) When the product contains casein and/or caseinates that were added before or at the time of processing, no refund shall be granted.
      When completing customs formalities, the applicant shall state on the declaration provided for this purpose, whether or not whey
      and/or lactose and/or casein and/or caseinates have been added.
 ---pagebreak--- No L 158 /44                                  Official Journal of the European Communities                                       13 . 6. 86
(4) The weight of added non-lactic matter and/or added whey and/or added lactose and/or added casein and/or added caseinates shall not
      be taken into account for the purpose of calculating the fat content, by weight.
       The refund per 100 kg of product falling within this subheading shall be equal to the sum of the following components :
       (a) the amount per kilogram shown, multiplied by the weight of the lactic part contained in 100 kg of product ; however, where whey
           and/or lactose and/or casein and/or caseinates have been added to the product, the amount per kilogram shown shall be multi­
           plied by the weight of lactic part excluding the weight of added whey and/or added lactose and/or added casein and/or added
           caseinates, contained in ' 1 00 kg of product ;
       (b) a component calculated in accordance with the provisions of Article 2 (3) of Regulation (EEC) No 1098/68.
       When completing customs formalities, the applicant shall state on the declaration provided for this purpose, whether or not whey
       and/or lactose and/or casein and/or caseinates have been added, and where this is the case :
       — the actual content by weight of whey and/or lactose and/or casein and/or caseinates added per 1 00 kg of finished product,
           and, in particular,
       — the lactose content of the added whey.
  (*) The refund on 100 kg of product falling within this subheading is equal to the sum of the following elements :
       (a) the amount per 100 kg shown ; however, where whey and/or lactose and/or casein and/or caseinates been added to the product,
           the amount per 1 00 kg shown shall be :
           — multiplied by the weight of the lactic part other than the added whey and/or added lactose and/or added casein and/or added
               caseinates contained in 100 kg of product, and then
           — divided by the weight of the lactic part contained in 100 kg of product ;
       (b) a component calculated in accordance with the provisions of Article 2 (3) of Regulation (EEC) No 1098/68.
       When completing customs formalities, the applicant shall state on the declaration provided for this purpose, whether or not whey
       and/or lactose and/or casein and/or caseinates have been added, and where this is the case :
       — the actual content by weight of whey and/or lactose and/or casein and/or caseinate added per 100 kg of finished product,
           and, in particular,
       — the lactose content of the added whey.
  (<■) No refund shall be paid in respect of exported cheese of which the free-at-frontier price, before application of the refund and the
        monetary compensatory amount, in the exporting Member State, is less than 140 ECU per 100 kilograms. This limitation to 140
        ECU per 100 kilograms does not apply to cheeses falling within subheading 04.04 E I ex c) of the Common Customs Tariff.
  Q In the case of cheeses presented in containers which also contain conserving liquid, in particular brine, the refund is granted on the
       net weight, the weight of the liquid being deducted.
  (8) When completing customs formalities, the applicant shall state on the declaration provided for this purpose :
       — the skimmed-milk powder content, by weight,
       whether or not whey and/or lactose and/or casein and/or caseinates have been added, and where this is the case :
       — the content by weight of the added whey and/or added lactose and/or added casein and/or added caseinates, and
       — the lactose content of the added whey
       per 100 kg of finished product.
  (9) 'Special compound feedingstuffs' are compound feedingstuffs containing skimmed-milk powder and fish meal and/or more than 9 g
       of iron and/or more than 1,2 g of copper in 100 kg of product.
(I0) Until 22 December 1985, inclusive, this amount is applicable only in the cases indicated in Article 10 (3) to (5) of Regulation (EEC)
       No 2729 /81 .
       However :
       — in the case of exports under either Regulation (EEC) No 2268/84 or Regulation (EEC) No 2278/84 the rate of refund is reduced by
           25 ECU per 100 kilograms net,
       — in the case of exports under Regulation (EEC) No 2956/84 the rate of refund shall be that applying on 18 June 1985.
(n) The rate of refund referred to in footnote (l0) shall also apply to ghee exported under Regulation (EEC) No 2278/84.
N.B. : Zones A, B, C and E are those defined in Regulation (EEC) No 1098/68, as last amended by Regulation (EEC) No
          2283/81 .
The weight of non-milk fat should be disregarded for the purposes of calculating fat content, by weight.