CELEX: 31974R2110
Language: en
Date: 1974-07-26 00:00:00
Title: Regulation (EEC) No 2110/74 of the Commission of 26 July 1974 amending Regulation No 1041/67/EEC on detailed rules for the application of export refunds on products subject to a single price system

10 . 8 . 74                               Official Journal of the European Communities                            No L 220/ 1
                                                                  I
                                                (Acts whose publication is obligatory)
                               REGULATION (EEC) No 2110/74 OF THE COMMISSION
                                                          of 26 July 1974
               amending Regulation No 1041 /67/EEC on detailed rules for the application of
                              export refunds on products subject to a single price system
THE COMMISSION OF THE EUROPEAN                                        able for the purpose of simplifying administrative
COMMUNITIES,                                                          procedures to make provision for a more flexible
                                                                      procedure than that involving use of the control copy ;
Having regard to the Treaty establishing the European                 Whereas Articles 4 and 8 of Regulation 1041 / 67/ EEC
Economic Community ;                                                  contain provisions designed to prevent abuses in
                                                                      connection with the payment of export refunds and
Having regard to the Regulations mentioned in the                     providing for payment of a certain part of the refund
citations to Commission Regulation No 1041 /                          which varies according to the destination of the
67/EEC ('), as last amended by Regulation (EEC) No                    product ; whereas experience has shown that those
131 /73 (2);                                                          provisions should be specified in greater detail and
                                                                      made more stringent ;
Whereas Article 3 of Regulation No 1041 /67/ EEC                      Whereas it may happen that by reason of circum­
provides that the refund is to be paid only upon proof                stances beyond the trader's control the control copy as
that the product in respect of which customs export                   aforesaid cannot be produced although the product
formalities have been completed has left the geogra­                  has left the geographical territory of the Community
phical territory of the Community ; whereas Article 5                 or, in the case of operations as specified in Article 2 of
of that Regulation provides that if a product crosses                 Regulation No 1041 /67/ EEC, has reached its destina­
Community territory other than that of the Member                     tion ; whereas such a situation is likely to prove an
State in whose territory customs export formalities                   obstacle to trade ; whereas in such circumstances other
took place, such proof is to be furnished by produc­                  documents should be recognized as equivalent ;
tion of the control copy provided for in Article 1 of
Commission Regulation (EEC) No 2315/69 (3) of 19                      Whereas experience has shown that certain provisions
November 1969 , as last amended by Regulation (EEC)                   of Regulation No 1041 / 67/ EEC should be specified in
No 690/73 (4) ; whereas Commission Regulation (EEC)                   greater detail or amended in the light of technical
No 304/71 (5) of 11 February 1971 on simplification                   requirements ;
of the Community transit procedure for goods carried
by rail, as last amended by the Act (6) annexed to the                Whereas the measures provided for in this Regulation
Treaty (7) concerning the accession of new Member                     are in accordance with the Opinions of all the rele­
States to the European Economic Community and the                     vant Management Committees,
European Atomic Energy Community, signed at Brus­
sels on 22 January 1972, provides that if a carriage
operation starts within the Community and is to end
outside the Community no formalities need be                          HAS ADOPTED THIS REGULATION :
completed at the customs office of the frontier
station ; whereas where recourse is had to these provi­
sions of Regulation ( EEC) No 304/71 it seems desir­
                                                                                              Article 1
(')  OJ  No  314, 23. 12. 1967, p. 9 .
(2)  OJ  No  L 17, 20 . 1 . 1973, p. 19 .                             The text of Article 3 ( 1 ) of Regulation No 1041 /
(3)  OJ  No  L 295, 24. 11 . 1969, p. 14.                             67/ EEC is replaced by the following :
(4)  OJ  No  L 66, 13 . 3 . 1973, p. 23 .
(5)  OJ  No  L 35, 12. 2. 1971 , p. 31 .
(<>) OJ  No. L 73, 27. 3 . 1972, p. 14.                                    'Save as otherwise provided in Article 4 or 8 , or in
  7) OJ  No  L 73 , 27 . 3 . 1972, p. 5 .                                  cases of force majeure, the refund shall be paid
 ---pagebreak--- No L 220/2                           Official Journal of the European Communities                               10. 8 . 74
   only upon proof that the product ' in respect of                 2. Where the import charge is determined
   which customs export formalities have been                       wholly or partly on an ad valorem basis, the
    completed has within 45 days from the date of                   Commission, acting in accordance with the proce­
   completion of those formalities :                                dure laid down in Article 38 of Regulation No
                                                                    136/66/EEC and in the corresponding Articles of
   — left the geographical territory of the Commu­                  the other Regulations establishing a common
          nity unaltered in the case referred to in Article         organization of the market, shall determine the
          1 , or                                                    cases in which the provisions of paragraph 1 (b)
    — reached its destination unaltered in the cases                are in practice to apply.
          referred to in Article 2 .
                                                                    3.       The Member States shall inform the Commis­
    Where a claimant is unable for reasons of force                 sion each 1 March and 1 September of the kinds
    majeure to comply with the time limit specified                 of case in which paragraph 1 (b) has been applied.
    in the preceding subparagraph, such time limit                  This information shall be examined by the
    may at his request be extended for such period as               management committee .'
    the competent agency of the Member State in
    which customs export formalities were completed
    considers necessary in view of the reasons given .'
                                                                                          Article 4
                           Article 2
                                                                Paragraph 3 as follows is added to Article 5 of Regula­
                                                                tion No 1041 / 67/ EEC :
An Article 3a as follows is added to Regulation No
1041 / 67/ EEC :                                                    '3 . Where, on completion of customs export
     'Article 3a
                                                                    formalities, a product is placed under the proce­
                                                                    dure provided for in Regulation (EEC) No 304/71
    The provisions . relating to the advance fixing of              for carriage to a station of destination outside the
    refunds, to the advance payment, thereof in accor­              geographical territory of the Community, payment
    dance with the rules laid down by Regulation                    of the refund shall not be subject to the produc­
    (EEC) No 441 /69 and to the adjustments to be                   tion of proof as provided in paragraph 1 .
    made shall apply only to products in respect of
    which a rate of refund equal to or greater than                  For the purposes of the preceding subparagraph,
    zero has been fixed .'                                           the office of departure where the customs formalin
                                                                     ties are completed shall ensure that the following
                                                                     endorsement is entered on the document issued
                           Article 3                                 for the purposes of payment of the export refund :
The text of Article 4 of Regulation No 1041 / 67/ EEC                " Departure from the geographical territory of the
is replaced by the following :                                       Community under Regulation (EEC) No 304/71
                                                                     procedure".
     '1 .     In the following circumstances payment of
     the refund shall be conditional not only on the                 The office of departure may permit the contract of
     product having left the geographical territory of               carriage be varied so that carriage ends within the
     the Community, but also — save where it has                     Community only if it is established :
     perished in transit as a result of forCe majeure —
     on its having been imported into a third country,               — that where the export refund has already been
      and where appropriate into a specific third                          paid, such refund has been repaid ; or
      country :
                                                                     — that the necessary steps have been taken by the
     (a) where there is serious doubt as to the true desti­                authorities concerned to ensure that the refund
           nation of the product ; or                                      is not paid .
      (b) where, by reason of the difference between the
           rate of the refund on the exported product and             However if the refund has been paid under the
           the import charge applicable to the like                   first subparagraph and the product has not left the
           product on the day when customs export                    geographical territory of the Community within
           formalities are completed it is possible that the          the prescribed period, the office of departure shall
           product may be reintroduced into the Commu­                so inform the agency responsible for payment of
           nity.                                                      the export refund and shall provide it as soon as
                                                                      possible with all the necessary particulars . In such
      In such cases the provisions of the second and                  cases the refund shall be regarded as having been
      third subparagraph of Article 8 ( 1 ) shall apply.              paid in error.'
 ---pagebreak--- 10 . 8 . 74                           Official Journal of the European Communities                            No L 220/3
                          Article 5                                 concerned have been completed. Proof that
                                                                    customs formalities have been completed shall be
The text of Article 6 ( 1 ) of Regulation No 1041 /                 furnished by production of the relevant customs
67/EEC is replaced by the following :                               document, or of a copy or photocopy of such docu­
                                                                    ment certified by the competent authorities .
     'A refund shall be granted only in respect of
     products which come within the terms of Article 9
     (2) of the Treaty, irrespective of the legal situation         However, if owing to circumstances beyond the
     with regard to their packaging.                                control of the importer proof of completion of
                                                                    customs formalities cannot be furnished , or if the
     However, in the case of products which are the
                                                                    proof furnished is considered insufficient in view
     subject of trade between the new Member States­                of the particular circumstances in the country of
     themselves or between the new Member States and                destination, the competent authorities of Member
                                                                    States shall require proof that the goods have been
     the Community as originally constituted, the
                                                                    unloaded. Such proof shall be furnished by produc­
     refund shall not be granted unless any accession
                                                                    tion of one or more of the following documents : a
     compensatory amount applicable to such products
      in the Member State in which the customs export               copy of the port document made out in the
      formalities took place has been collected.                    country of destination ; a certificate issued by an
                                                                    official agency of a Member State in that country ;
                                                                    a certificate from an      international control and
     When composite products or goods qualifying for                surveillance company.
      a refund fixed on the basis of one or more of their
      components are exported, that refund shall be
      granted only to the extent that the component or              In addition, the party concerned shall in all cases
      components on the basis of which the refund was                produce a copy of the transport document.
      applied for come within Article 9 (2) of the Treaty.
      This provision shall also apply where the compo­
      nent or components on the basis of which the
                                                                     2.     However, without prejudice to the operation
      refund is applied for came previously within                   of Article 4, a part of the refund as provided below
      Article 9 (2) of the Treaty and no longer does so
                                                                     shall be paid on proof being given that the
      by reason solely of its incorporation in other                 product has left the geographical territory of the
      products.'                                                     Community :
                           Article 6
                                                                     (a) in the case of exports where the refund is not
                                                                         fixed in advance, that part equal to the amount
                                                                         of the refund as calculated on the basis of the
The text of Article 6a of Regulation No 1041 /67/ EEC                    lowest rate of refund applicable on the date on
 shall be replaced by the following :                                    which the customs export formalities are
                                                                         completed ;
       'The refund may be withheld if the amount in
       respect of any one export declaration, or of two or           (b) in the case of exports where the refund is fixed
       more such declarations submitted together, is 10                   in advance and in respect of which no compul­
       units of account or less .'                                        sory destination is specified, that part equal to
                                                                          the amount of the refund as calculated on the
                                                                          basis of the lowest rate of refund applicable on
                           A rticle 7
                                                                          the date on which advance fixing took place,
                                                                          adjusted where necessary to the date on which
                                                                          customs export formalities are completed ;
 The text of Article 8 of Regulation No 1041 / 67/ EEC
 is replaced by the following :                                      (c) in the case of exports where the refund is fixed
                                                                          in advance and in respect of which a compul­
        '1.   Where the rate of refund varies according to                sory destination is specified, that part equal to
        destination , payment of the refund shall, subject to             the amount of the refund as calculated :
        the provisions of paragraph 2, be made only if the
        product has been imported into the third country                  — in accordance with (b), if that amount is
        or countries in respect of which the refund is pre­                   lower than that as calculated in accordance
        scribed .
                                                                              with (a) ;
        A product shall be considered to have been                        — in accordance with (a), if that amount is
        imported when the customs formalities for entry                       lower than that as calculated in accordance
        into free circulation in the third country                            with (b).
 ---pagebreak--- No L 220/4                           Official Journal of the European Communities                               10 . 8 . 74
         The provisions of the foregoing subparagraph               2. Where, owing to circumstances beyond the
         shall apply only where, for a given product, the           control of the party concerned, the control copy
         refund has been fixed for all destinations :               required under Article 5 ( 1 ) is not returned to the
         — on the date on which customs formalities                 customs office of departure or relevant central
             were completed, in respect of cases coming             body within three months of its date of issue, such
             within (a) or (c) ;                                    party may make application to the competent
                                                                    agency for other documents to be accepted as
         — on the date on which application for an                  equivalent, stating the grounds for such applica­
             export licence or advance fixing certificate           tion and furnishing supporting documents. The
             was lodged, in respect of cases coming                 supporting documents must include the transport
             within (b).                                            document and one or more of the documents
    3 . Where as a result of force majeure a product                specified in the second and third subparagraphs of
    exported under an export licence or advance fixing              Article 8 ( 1 ).
    certificate specifying a compulsory destination is              Member      States    shall  each  1  March     and    1
    delivered    to  a   destination other   than  that in
                                                                    September send returns to the Commission
    respect of which such licence or certificate was                showing for each market subject to common organ­
    issued, then where the person concerned so                      ization the number of applications made under
    requests and furnishes proof of force majeure and               the preceding subparagraph, the reasons, where#
    proof, satisfying the requirements of paragraph 1               known, for the failure to return the control copy,
    of delivery to such other destination, the refund               the quantities concerned, the amount of the
    applicable in respect of the said other destination             refunds involved and the nature of the documents
    shall be paid.                                                  accepted as equivalent.
    4. Where a transaction is the subject of an                     3.    Except in cases of force majeure, no claim
    export declaration giving entitlement to a refund               for payment of the refund shall be entertained
    not exceeding 300 units of account and offers                   unless    the    relevant   documents  are  submitted
    adequate assurances that the products in question               within the six months following the date on which
    will reach their destination, the competent authori­            the customs export formalities were completed.'
    ties of Member States may exempt the party
    concerned from furnishing the proof required                                           Article 9
    under paragraph 1 other than the transport docu­
    ment.'                                                      This Regulation shall enter into force on the third day
                                                                following its publication in the Official Journal of
                           Article 8                            the European Communities.
The text of Article 10 of Regulation No 1041 /67/EEC            It shall apply in respect of transactions for which the
is replaced by the following :                                  customs export formalities are completed on or after 1
                                                                October 1974 .
    ' 1 . The refund shall be paid only on written
    application by the party concerned and shall be             The provisions of Article 10 (2) of Regulation No
     paid by the Member State in whose territory the            1041 /67/ EEC may, if those concerned so request, be
     customs export formalities were completed.                 applied in respect of transactions for which the
     Member States may prescribe a special form to be           customs export formalities were completed before the
     used for this purpose .                                    entry into force of this Regulation .
                This Regulation shall be binding in its entirety and directly applicable in all Member
                States .
                Done at Brussels, 26 July 1974.
                                                                           For the Commission
                                                                               The President
                                                                          Francois-Xavier ORTOLI