CELEX: 31967R1041
Language: en
Date: 1967-12-21 00:00:00
Title: Regulation No 1041/67/EEC of the Commission of 21 December 1967 on detailed rules for the application of export refunds on products subject to a single price system

Official Journal of the European Communities                                     323
23.12.67                         OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES                                         No 314/9
                                REGULATION No 1041/67/EEC OF THE COMMISSION
                                                      of 21 December 1967
                on detailed rules for the application of export refunds on products subject to a single price
                                                              system
THE     COMMISSION         OF    THE     EUROPEAN      COM­         Having regard to Council Regulation No 177/67/EEC
 MUNITIES ,                                                         of 27 June 1967 laying down general rules for grant­
                                                                    ing export refunds on pigmeat and criteria for fixing
                                                                    the amount of such refunds, and in particular
Having regard to the Treaty establishing the Euro­                  Article 6 (2), second subparagraph, and Article 6 (3 )
pean Economic Community ;                                           thereof ;
Having regard to Council Regulation No 136/67/EEC1                  Having regard to Council Regulation No 122/67/EEC8
of 22 September 1966 on the establishment of a                      of 13 June 1967 on the common organisation of the
common organisation of the market in oils and fats,                 market in eggs , and in particular Article 9 (3 ) thereof ;
and in particular Article 43 thereof ;
Having regard to Council Regulation No 142/67/EEC2                  Having regard to Council Regulation No 175/67/EEC9
of 21 June 1967 on export refunds on colza, rape                    of 27 June 1967 laying down general rules for grant­
and sunflower seeds, and in particular Article 5 (2),               ing export refunds on eggs and criteria for fixing
second subparagraph. Article 5 (3 ) and Article 6                   the amount of such refunds , and in particular Article
thereof ;                                                           6 (2), second subparagraph and Article 6 (3) thereof ;
Having regard to Council Regulation No 171/67/EEC3                  Having regard to Council Regulation No 123/67/EEC10
of 27 June 1967 on export refunds and levies on olive               of 13 June 1967 on the common organisation of the
oil, and in particular Article 8 (2), second subpara­               market in poultrymeat and in particular Article 9 (3)
graph, Article 8 (3) and Article 11 thereof ;                       thereof ;
Having regard to Council Regulation No 120/67/EEC4                  Having regard to Council Regulation No 176/67/EEC11
of 13 June 1967 on the common organisation of the                   of 27 June 1967 laying down general rules for
market in cereals, and in particular Articles 16 (6) and            granting export refunds on poultrymeat and criteria for
32 (1 ) thereof ;                                                   fixing the amount of such refunds , and in particular
                                                                    Article 6 (2), second subparagraph and Article 6 (3)
Having regard to Council Regulation No 139/67/EEC5                  thereof ;
of 21 June 1967 laying down general rules for grant­
ing export refunds on cereals and criteria for fixing               Having regard to Council Regulation No 359/67/EEC12
the amount of such refunds, and in particular Article               of 25 July 1967 on the common organisation of the
7 (2), second subparagraph and Article 7 (3) thereof ;              market in rice, and in particular Article 17 (6) thereof ;
Having regard to Council Regulation No 121/67/EEC0                  Having regard to Council Regulation No 366/67/EEC13
of 13 June 1967 on the common organisation of the                   of 25 July 1967 laying down general rules for granting
 market in pigmeat, and in particular Article 15 (6)                export refunds on rice and criteria for fixing the
thereof ;
                                                                     7 OJ No  130 , 28.6.1967, p. 2614/67.
1 OJ  No  172,  30.9.1966, p.  3025/66.                              8 OJ No  117,  19.6.1967. p. 2293/67.
2 OJ  No  125 , 26.6.1967, p.  2461 /67.                             9 OJ No  130 , 28.6.1967, p. 2610/67.
3 OJ  No  130 , 28.6.1967, p.  2600/67.                             10 OJ No  117,  19.6.1967, p. 2301 /67.
4 OJ  No  117,  19.6.1967, p.  2269/67.                             11 OJ No  130,  28.6.1967, p. 2612/67.
5 OJ  No  125 , 26.6.1967, p . 2453/67.                             12 OJ No  174 , 31.7.1967, p. 1.
6 OJ  No  117,  19.6.1967, p.  2283/67.                             13 OJ No  174,  31.7.1967, p. 34.
 ---pagebreak--- 324                                Official Journal of the European Communities
amount of such refunds, and in particular Article 6 (2),      established consisting of an exit certificate serving as
second subparagraph, and Article 6 (3) thereof ;              proof ;
Whereas the Regulations on the common organisation            Whereas the arrangements provided for in this Regu­
of markets provide that, to the extent necessary to           lation may be extended only to products in free cir­
enable products covered by their provisions to be             culation within the Community ; whereas, moreover,
exported, a refund may be granted to cover the differ­        exported products which have qualified for a refund
ence between quotations or prices for these products          should be of such a quality that they can be market­
in the Community and on the world market ;                    ed on normal terms ;
                                                              Whereas the Regulations on the common organisation
Whereas the operative date for determining the amount         of markets provide that for certain products the re­
of the refund should be specified ; whereas certain
                                                              fund may, save as otherwise provided, be granted only
Regulations provide that this date should be the day of
                                                              if these products are of Community origin ; whereas,
exportation ; whereas a method of determining this day
                                                              therefore, this concept should be defined ; whereas
should be found, in line with economic requirements ,
                                                              goods obtained entirely in the Community must be
which ensures equal treatment for exporters in Member
States and reflects the tendency in the Community
                                                              regarded as originating in the Community ; whereas,
                                                              until a Community definition of the origin of goods is
to carry out customs controls at the place of pro­
                                                              adopted, the standards in force in the Member State
duction ; whereas , consequently, when the factors for
                                                              in which the customs export formalities are com­
calculating the refund are determined, the operative
                                                              pleted should be referred to when decisions are being
day should be that on which the customs authority
                                                              taken on the origin of goods manufactured in the
accepts the document in which the declarant states his
                                                              Community from products from third countries ;
intention to export the products in question and receive
a refund ;
                                                              Whereas where the rate' of the refund is varied
                                                              according to the destination of the exported products ,
Whereas the general rules laid down by the Council            proof must be furnished , that the product has reached
provide that the refund is paid upon proof that the           the destination for which the refund was fixed ;
products have been exported from the Community ;              whereas, since uniform methods of proof cannot at
whereas in order that the concept of exportation              present be laid down because of the different rules
from the Community may be interpreted in a uniform            applied by importing third countries , documents
manner, the operative date should be that on which            should be accepted which establish beyond doubt,
the goods leave the geographical territory of the             while interfering as little as possible with trade, that
Community ;                                                   the exported goods have reached their destination ;
Whereas in the Member States products imported from           Whereas in order to put exporters of products for
third countries for certain uses are exempt from levies       which a varied refund is granted on an equal footing
or duties ; whereas , inasmuch as those uses are sub­         with other exporters, provision should be made for
stantial, Community products should be placed on an           paying the part of the refund calculated on the basis
equal footing with products from third countries ;            of the lowest rate of refund applicable on the day on
                                                              which the customs export formalities are completed as
                                                              soon as the exporter has furnished proof that the
Whereas certain transactions can lead to abuses by            product has left the geographical territory of the
reason of differences between the rate of the refund          Community ;
and that of the levy ; or by reason of the nature of
the goods exported or of export markets ; whereas to          Whereas , since the day on which the customs export
prevent such abuses Member States should be author­           formalities are completed is taken to be the day of
ised to require, before paying the refund, further            exportation for the purposes of determining the rate of
evidence in addition to proof that the product has            the refund, provision should be made for the refund
left the geographical territory of the Community ;            to be paid by the Member State on whose territory
                                                              the customs formalities were completed ;
Whereas it should be verified the products leaving the
Community are in fact those which were the subject            Whereas , to enable exporters to finance their trans­
of the customs export formalities ; whereas , since a         actions more easily, Member States should be . author­
Community product may have to cross the territory of          ised to advance all or part of the amount of the
other Member States before leaving the geographical           refund as soon as the customs export formalities are
territory of the Community, a method of adminis­              completed, subject to the lodging of a deposit or a
trative co-operation between Member States should be          security recognised as equivalent thereto in respect of
 ---pagebreak---                                    Official Journal of the European Communities                                      325
the repayment of this advance if it is later found that       3 . The day on which the customs export for­
the refund should not have been paid ;                        malities are completed shall be the operative date for
                                                              determining the quantity, nature and characteristics of
Whereas, if use has been made of the above facility           the product exported .
and it is later found that the refund should not have
been paid, the exporters would have received free
                                                                                        Article 2
credit to which they were not entitled ; whereas , there­
fore, measures should be taken to prevent, except in
case of force majeure, undue receipt of credit of this        The following shall be treated as exports from the
kind ;                                                        Community :
                                                             — supplies for victualling sea-going vessels or aircraft
Whereas, for administrative reasons, applications for             serving on international routes , including intra­
payment of the refund should be made within a                     Community routes ,
reasonable period ;
                                                              — supplies to international organisations established
Whereas in France certain products may be bonded for              in the Community,
export, the refund being paid as soon as the products         — supplies to armed forces stationed in the territory
have been so bonded ; whereas the immediate abolition             of a Member State other than that of their flag,
of this procedure might harm exporters in that country ;
whereas the French Republic should therefore be               where like products imported from third countries
authorised to retain the procedure as a transitional         for those uses are exempted from levies or duties on
measure in respect of cereals and oil seeds , for which       importation into the Member State in question, the
it is particularly important ; whereas in respect of          provisions of Article 1 being applicable.
other products such difficulties may be overcome by
authorising that Member State, until 30 June 1968 , to
increase from forty-five to one hundred days the period                                 Article 3
between the completion of customs export formalities
and the time when the product leaves the geographi­           1 . The refund shall be paid only upon proof that
cal territory of the Community ;                              the product in respect of which customs formalities
                                                              have been completed : >
Whereas the measures provided for in this Regulation
are in accordance with the Opinions of the Manage­            — has left the geographical territory of the Com­
ment Committees for Oils and Fats , for Cereals , for             munity unaltered, in the case referred to in Article 1 ,
Pigmeat, and for Poultrymeat and Eggs ;                           or
                                                              — has reached its destination unaltered, in the cases
                                                                  listed in Article 2 .
HAS ADOPTED THIS REGULATION :
                                                              2. For the purposes of this Regulation, products
                                                              shall be considered to have left the geographical terri­
                        Article 1
                                                              tory of the Community when they have left for terri­
                                                              tories which , although forming part of the geographi­
1.     For the purposes of determining the rate of the        cal territory of a Member State, form part of the
refund on products covered by Regulations Nos                 customs territory of a third country ; however, prod­
136/66/EEC, 120/67/EEC, 121/67/EEC, 122/67/EEC,               ucts shall not be considered to have left the geo­
 123/67/EEC and 359/67/EEC where the refund is not            graphical territory of the Community when sent to
fixed in advance, and of determining any adjustments          territories which, although forming part of the geo­
to be made to the rate of the refund where it                 graphical territory of a third country, form part of
is fixed in advance, the date of exportation shall be         the customs territory of a Member State.
the day on which the customs authority accepts the
document by which the declarant states his intention
to export the products in question and qualify for a                                    Article 4
refund. At the time of such acceptance the products
shall be placed under customs control until they leave        1 . In certain cases, by reason of difference between
the Community or, in any of the cases mentioned in            the rate of the refund and that of the levy, or by
Article 2, until they reach their destination.                reason of the nature of the exported products or of
                                                              export markets , Member States may require, as a
2.     For the purposes of this Regulation, acceptance        condition for payment of the refund, proof not only
of the document referred to in paragraph 1 shall be           that the product has left the geographical territory of
considered to be the completion of the customs export         the Community, but also that the product in question
formalities .                                                 has been imported into a third country and, where
 ---pagebreak---  326                                 Official Journal of the European Communities
 appropriate, proof of the conditions under which it            2. Exceptionally, the exit certificate may be issued to
was imported. Proof of importation into a third country         the exporter or endorsed a posteriori, provided that
shall be given in accordance with the provisions of             the exporter proves that the goods which were pre­
Article 8 (1 ).                                                  sented at the office or which passed through it are
                                                                those described on the certificate applied for or issued.
2. Production of the proof provided for in para­                This document can, moreover, be endorsed a posteriori
 graph 1 may be made obligatory in accordance with              in the cases listed in Article 2, where national cus­
the procedure laid down in Article 38 of Regulation             toms regulations so permit.
No 136/66/EEC and in the corresponding Articles of
the other Regulations mentioned.                                If an exit certificate is lost, the customs authorities
                                                                of the issuing office may exceptionally issue a dupli­
                                                                cate of that document which must be endorsed in the
3.    The exporter may be released from the obligation          same way as the original document.
to furnish the proof provided for in paragraph 1 if it
cannot be given owing to force majeure ; in that case
 other forms of proof may be required .                         3 . The Customs authorities of the office issuing
                                                                the exit certificate may, for purposes of verification,
                                                                return this document to the -customs offices which
                         Article 5                              made the endorsements .
 1 . If, before leaving the geographical , territory of the                               Article 6
 Community or before reaching one of the destinations
listed in Article 2, a product for which customs export         A refund shall be granted only in respect of prod­
formalities have been completed crosses Community               ucts in free circulation within the Community which
territory other than that of the Member State in                are of sound and fair marketable quality and, in the
whose territory such formalities took place, proof that         case of products intended for human consumption ,
the product has left the geographical territory of the          which have characteristics or are in a condition such
Community or reached the intended destination shall,            as do hot exclude or substantially impair their use for
pending the introduction of a Community transit                 that purpose.
system, be furnished in the form of an exit certificate,
the model of which is shown in the Annex .
                                                                                         Article 7 .
This certificate, bearing a serial number, shall be issued
at least in duplicate by the customs office where the           1 . For the application of the second indent of
customs export formalities are completed.' The orig­            Article 7 ( 1 ) of Regulation No 139/67/EEC and of the
inal of the certificate shall be issued to the exporter         second indent of Article 6 (1 ) of Regulations Nos
and the copy shall be kept by the customs office                175/67/EEC, 176/67/EEC, 177/67/EEC and366/67/EEC
of exit or sent directly by that office to the auth­            the following provisions shall apply.
ority responsible for paying the refund. The exporter's
copy shall accompany the goods . It shall be endorsed           2. Until a Community definition of the origin of
by the intermediate customs offices where the goods             goods is adopted, goods shall be treated as orig­
have to be presented and by the customs office of               inating in the .Community if they are obtained entirely
exit from the Community or by the office certifying             in the Community, or have undergone in the Com­
that the product has reached its destination in the             munity what constitutes processing or working in
cases referred to in Article 2. It shall then, within           terms of the rules of the Member State in which the
eight days following the last endorsement, be returned          Customs export formalities are completed.
by the office concerned to the national authority
shown in the certificate heading.                               3 . The exporter must declare the origin of the
                                                                product in question in terms of the rules in force
Endorsements shall not be made by intermediate                  in the Member State referred to in paragraph 2. This
customs offices if the goods are transported from the           declaration shall be verified in the same way . as the
office where the customs export formalities are com­            other items in the export declaration.
pleted to the customs office of exit from the Com­
munity :
                                                                                         Article 8
— under an international road or rail transport
    arrangement or                                              1.    For the application of the first subparagraph of
                                                                Article 7 (2) of Regulation No 139/67/EEC, the first
— under customs seal ; however, if the seals are                subparagraph of Article 5 (2) of Regulation No 142/
    replaced, the customs office affixing the new seal          67/EEC, the first subparagraph of Article 8 (2) of
    must endorse the certificate .                              Regulation No 171/67/EEC and the first subparagraph
 ---pagebreak---                                      Official Journal of the European Communities                                   327
of Article 6 (2) of Regulations Nos 175/67/EEC,                 2.    If, through force majeure :
176/67/EEC, 177/67/EEC and 366/67/EEC the party
concerned must submit one copy of the transport                 — the proofs referred to in paragraph 1 cannot be
document and, at the discretion of the competent                    furnished, the increases provided for in that
national authorities, one or more of the following                  paragraph shall not be charged ;
documents certifying arrival in the country of desti­
nation or for the use in question : a copy of the customs       — the proofs referred to in paragraph 1 cannot be
or port document made out in the country of desti­                  furnished within the time limits laid down, these
nation, a certificate issued by the official services of one        time limits may be extended, at the request of
of the Member States established in that country,                   the exporter, for a period considered necessary by
a certificate by an international control and surveil­              the competent authority in the light of the circum­
lance company. The competent national authorities                   stances invoked ;
may recognise other documents as equivalent and
may require additional forms of proof. They shall so            — the goods reach a destination other than that for
inform the Commission which shall inform the other                  which the advance was calculated, repayment of
Member States thereof.                                              that advance shall be limited to any amount
                                                                    unduly paid.
2. The part of the refund calculated on the basis of            3 . The repayments mentioned in paragraphs 1 and 2
the lowest rate of refund applicable on the day on              shall be required only in proportion to the quantities
which the customs export formalities are completed              of goods in respect of which the proofs referred to in
shall, however, be paid immediately proof is furnished          paragraph 1 are not furnished .
that the product has left the geographical territory
of the Community, subject to the application of
Article 4 .                                                     4. The advance, plus any increase, shall be repaid in
                                                                accordance with the provisions of this Article when
                                                                the proofs referred to in paragraph 1 are not furnished
                          Article 9                             within the time limits laid down. In such case, if
                                                                repayment of the advance has been claimed but is not
                                                                received, the deposit which was lodged shall be for­
1.    Member States may pay the exporter in advance             feited .
all or part of the amount of the refund as soon as
the customs export formalities are completed, provided
that a deposit is lodged or a security recognised as                                    Article 10
equivalent is given guaranteeing :
— repayment of that advance plus 5% in cases                    1 . The refund shall be paid by the Member State
    where, forty-five days after the day on which the           in whose territory the Customs export formalities
                                                                were concluded.
    customs export formalities were completed, the
    proof referred to in Article 3 that the product
    has left the geographical territory of the Com­             2.    The time limit for claiming payment of the refund
    munity or has reached its destination has not been          shall be six months following the day on which the
    furnished ;                                                 customs export formalities were completed.
— repayment of that advance plus 15% in cases
    where, six months after the day on which the
    customs export formalities were completed, the                                     Article 11
    proof referred to in Article 3 has been furnished
    but where the proof referred to in Article 4, if            1 . The French Republic may until 30 June 1968
    that Article applied, has not been furnished ;              retain its present arrangements for payment of the
                                                                refund in respect of the products listed in Article 1
— repayment of an amount equal to the difference                of Regulation No 120/67/EEC and Article 21 of Regu­
    between the amount paid in advance and that cal­            lation No 136/67/EEC which have been bonded for
    culated on the basis of the lowest rate of the
                                                                export .
    refund applicable on the day on which the customs
    export formalities were completed, plus 15% , in
    cases where, six months after the day on which the          2. In respect of other products covered by this
    customs export formalities were completed, the              Regulation which are bonded for export, the French
    proof referred to in Article 3 has been furnished           Republic may until 30 June 1968 extend the period
    but where the proof referred to in Article 8 has            provided for in the first indent of Article 9 (1) to
    not been furnished, if that Article is applicable to        100 days, if like products qualified for the export
    the transaction in question.                                bonding procedure before 1 December 1967.
 ---pagebreak--- 328                               Official Journal of the European Communities
The time limits laid down in the second and third            121/67/EEC, Article 9 of Regulations Nos- 122/67/EEC
indents of Article 9 (1 ) and in Article 10 (2) shall be     and 123/67/EEC and Article 17 of Regulation No 359/
extended in the same way.                                    67/EEC, of a balance between the use of Com­
                                                             munity basic products in the manufacture of processed
                                                             goods for export to third countries and the use of
                                                             third country products brought in under inward pro­
                      Article 12                             cessing arrangements .
This Regulation shall be applicable without prejudice                               Article 1.3
to. any Community provisions adopted for the
establishment, in accordance with Article 16 of Regu­        This Regulation shall enter into force on 1 February
lation No 120/67/EEC, Article 15 of Regulation No            1968 .
             This Regulation shall be binding in its entirety and directly applicable in all Member
             States .
             Done at Brussels, 21 December 1967.
                                                                            For the Commission
                                                                               The President
                                                                                  Jean REY
                                                                                           V
 ---pagebreak---                                                 Official Journal of the European Communities                                                             329
                                                                        ANNEX
 EXIT CERTIFICATE                                                                                                 No 000000
 CERTIFICATE DE SORTIE                                                                                            CERTIFICATO DI USCITA
 AUSGANGSBESCHEINIGUNG                                                                                            CERTIFICAAT VAN UITGANG
                                         This certificate is to be forwarded to
                                         Ce certificat est à envoyer a
                                         Diese Bescheinigung ist zurückzusenden an
                                         Questo certificato deve essere inviato a
                                         Dit certificaat moet teruggezonden worden aan
                                                       (Name and address of the customs authority)
                                                      A. Declaration by the party concerned
I , the undersigned                                                                                                 ;
                                                            ( Name and forename or business name and full address)
 declare that the goods which are described below and which are the subject of export document1 No
issued by                                                                       (Member State) on                                                   19.
                                  Parcels
     Order No
                                                            CCT          Description of goods according to the tariff       Gross weight      Net weight
                      Marks and         Number and       heading No                nomenclature for refunds                       (kg)            (kg)
                      numbering           N ature
          1                2                  3                4                               5                                   6               7
                                                                                         ,
Total number of parcels (column 3)                                                                                                             (in words)
and total quantities (column 7)
are exported to                                                                                                                         (third countries ) 2
are delivered to                                                          1                                                                                2
I certify that these goods qualify for an export refund.
                                             (Place)                                                            (Date)                              19
                                                                                                    (Signature of the party concerned )
                      B. Endorsement by the customs office where the customs export formalities are completed
Export Document : model                                                       No                                          of
Remarks3
 Means of transport4
Customs seals
Name and address of Customs office
                                                            (Place)                                                        (Date)                   19..
     Official stamp
                                                                                                           (Signature of officer)
1 ' Export document' means the export licence or, where appropriate, any other document required by agricultural regulations .
2 Delete as appropriate.
3 Any special points noted during the checking of goods must be recorded here, in particular details of samples taken .
4 State the name of the ship, the number of the wagon or the number of the vehicle, as the case may be .
 ---pagebreak--- 330                                             Official Journal of the European Communities
               C. Endorsement to the effect that the goods have duly passed through the intermediate customs offices1
1 . Exit office of the Member2 State from which the goods                            2. Entry office of the first Member State through which
    leave                                                                               the goods pass
    Remarks3                                                                            Remarks
    (Place)                             (Date)                       19 ..               (Place)                             (Date)                        19 ..
     Official stamp                                                                      Official stamp
                                         ( Signature of the officer)                                                          (Signature of the officer)
3 . Exit office of the first Member State through which the                          4. Entry office of the second Member State through which
    goods pass                                                                           the goods pass
    Remarks3                                                                            Remarks 3
    ( Place)                            (Date)                       19..                (Place)                             (Date)                         19 ..
     Official stamp                                                                      Official stamp
                                         (Signature of the officer)                                                           ( Signature of the officer)
5 . Exit office of the second Member State through which                             6. Entry office of the Member State of exit from the
    the goods pass                                                                       Community
    Remarks3                                                                             Remarks3
    (Place)                             (Date)                       19 ..               (Placé)                             (Date)                         19 ..
    Official stamp                                                                        Official stamp
                                         (Signature of the officer)                                                           (Signature of the officer)
                                                D. Transhipments and incidents during transport
Statement of the occurrence and of the measures taken3                               Endorsement by the competent authorities
E. Endorsement by the office of exit from the Community or by the office responsible for surveillance of the destination
                                        referred to in Article 2 of Regulation No
The goods described on the front of this certificate
— left Community territory on                                                                                                                            19       4
— were delivered at                                                             on                                     ;                                19        4
                                                                                 Customs office
     Official stamp
                                                                                                           (Signature of the officer)
1 No endorsement is required if the goods are transported from the office where the customs formalities were completed to the customs office of exit from the
  Community.
  — under an international road or rail transport arrangement, or
  — under customs seal : however, if the seals are replaced , the customs office affixing the new seal must endorse the certificate .
2 To be completed if the exit office and the office where the customs formalities were completed are not the same .
3 Give details of any new seals.
 4 Delete as appropriate .