CELEX: 31973R3348
Language: en
Date: 1973-12-12 00:00:00
Title: Regulation (EEC) No 3348/73 of the Commission of 12 December 1973 concerning the levying of a tax on the exportation of certain goods covered by Regulation (EEC) No 1059/69

No L 342/ 16                             Official Journal of the European Communities                            13 . 12 . 73
                            REGULATION (EEC) No 3348 /73 OF THE COMMISSION
                                                      of 12 December 1973
               concerning the levying of a tax on the exportation of certain goods covered by
                                                  Regulation (EEC) No 1059/69
THE COMMISSION OF THE EUROPEAN                                      Whereas, as far as the clauses of implementation of
COMMUNITIES,                                                        the export tax are concerned, it is advisable to have
                                                                    recourse to the Commission Regulation (EEC) No
                                                                     1279/71 (5) of 17 June 1971 on the use of Community
Having regard to the Treaty establishing the European
                                                                    transit documents for the purpose of applying certain
Economic Community ;
                                                                    measures on the exportation of certain goods, as last
                                                                    amended by the Act (6) annexed to the Treaty (7)
Having regard to Council Regulation (EEC) No                        concerning the Accession of new Member States to
 1059/69 (') of 28 May 1969, laying down the trade                  the European Economic Community and to the Euro­
arrangements applicable to certain goods resulting                  pean Atomic Energy Community ;
from the processing of agricultural products, as last
amended by Council Regulation (EEC) No
 1491 /73 (2), and in particular Article 9(a) thereof,              Whereas it is necessary, should the goods concerned
                                                                    definitively leave the Community territory during
                                                                    transit from one point within it to another, to provide
Whereas the Commission , in virtue of Article 16 of                 for appropriate measures to collect the tax in ques­
Council Regulation No 1009/67/EEC (3) of 18                         tion ;
December 1967 on the common organization of the
market in sugar as last amended by Regulation (EEC)
No 1 928 /73 (4) has fixed a special levy on the export             Whereas, in accordance with Article 9 (a) (2) of Regula­
of white sugar, to be applied from 22 November                      tion (EEC) No 1059/69 , the Member States have been
 1973 ;                                                             consulted about this measure,
Whereas the aim of this tax is to prevent massive
exportation of sugar outside the Community from
creating a shortage within the Community ;
                                                                    HAS ADOPTED THIS REGULATION :
Whereas this measure covers only basic products ;
                                                                                            Article 1
Whereas the aims pursued might not be reached
unless this measure is extended to certain goods
covered by subheading Nos 18.06 D and 21.07 F of                     1 . All exports from the Community to third coun­
the Common Customs Tariff, consisting of food prepa­                tries of goods falling into one of the categories
rations for the manufacture of which a large quantity               mentioned in Article 9 (2) of the Treaty, and listed in
of sugar can be used ;                                              the Annex to this Regulation, shall be liable to an
                                                                    export tax. The amount of this tax per 100 kg of the
Whereas it appears adequate to limit an export to                   goods shall be equal to the amount applicable per 100
simple mixture of products covered by subheading                    kg of white sugar of heading No 17.01 of the
 Nos 18.06 D and 21.07 F of the Common Customs                      Common Customs Tariff, of the special levy, fixed in
Tariff, containing 50 % or 60 % or more by weight of                virtue of Article 16 of Regulation No 1009/67/ EEC
sucrose (including invert sugar expressed as sucrose)               and the provisions made in accordance to that provi­
                                                                    sion .
excluding, however, preparations for the manufacture
of ice-cream and chocolate milk crumbs ;
                                                                    2. Shall also be liable to this tax goods, mentioned
Whereas this export tax is not prejudicial to the                   in the Annex, which do not fall into one of the catego­
specific interests of the sugar processing industry,                ries mentioned in Article 9 (2) of the Treaty, because
since this measure only covers unelaborated products                of the customs status of their packaging or the fact
consisting of simple mixtures ;                                     that they result from the incorporation or addition of
                                                                    sugar to other products.
(') OJ No L 141 , 12. 6 . 1969 , p . 1 .
I2) OJ No L 151 , 7. 6. 1973, p. 1 .                                (5) OJ No L 133, 19. 6. 1971 , p. 32.
(3 ) OJ No 308 , 18 . 12. 1967, p . 1 .                             (6) OJ No L 73, 27. 3. 1972, p. 14.
(4) OJ No L 199 , 19 . 7. 1973 , p. 7 .                             (7) OJ No L 73, 27. 3. 1972, p. 5.
 ---pagebreak--- 13 . 12 . 73                              Official Journal of the European Communities                          No L 342/ 17
                          Article 2                                 chargeable in the event of exportation outside the
                                                                     Community.
1 . The rate of the export tax shall be that which is
applicable on the day of completion of the customs                   3 . This guarantee shall be released in proportion to
formalities mentioned in Article 8 (2) (b) of Commis­                the quantity in respect of which proof is produced
sion Regulation (EEC) No 1373/70 ( J ) of 10 July 1970 ,             that it has reached its destination . This proof shall be
on the common detailed rules for the application of                  furnished by the return to the office of departure of
the system of import and export licences and advance                 one of the documents referred to in Article 2 and 3 of
fixing certificates for agricultural products subject to a           Regulation (EEC) No 1279/71 or of a national docu­
single price system as last amended by Regulation                    ment .
(EEC) No 1796/73 (2).
                                                                     4. In the cases referred to in Article 5b of Regula­
2. The export tax shall be charged by the Member                     tion (EEC) No 1279/71 , the day during which the
State on whose territory the formalities referred to in              required formalities are completed concerning the
paragraph 1 are completed . It shall be due not later                dispatch of the goods is considered as the day on
than the day on which these formalities are                          which the customs formalities referred to in Article
completed .                                                          2(1 ) of this Regulation are completed .
                          Article 3
                                                                     5 . The provisions of paragraph 2 shall not be appli­
                                                                     cable if the goods concerned come under the Commu­
 1.   For the application of the export tax, movement                nity transit system, and if, within the framework of
of the goods mentioned in the Annex within the                       this system a guarantee in a form other than cash has
Community shall be subject to the conditions laid                    been provided, or if an exoneration from the obliga­
down by Regulation (EEC) No 1279 /71 .                               tion to provide such a guarantee has been given with
                                                                     regard to the status of the principal concerned .
2. Where it is clear from the information appearing
on the document that the goods mentioned in the                                               Article 4
Annex moving between two points situated within the
Community will leave the territory of the Community                  This Regulation shall enter into force on the day
otherwise than by air in the course of transportation,               following its publication in the Official Journal of
the dispatcher shall provide a security equal to the tax              the European Communities.
               This Regulation shall be binding in its entirety and directly applicable in all Member
               States .
               Done at Brussels , 12 December 1973 .
                                                                                For the Commission
                                                                                   The President
                                                                              Francois-Xavier ORTOLI
(') OJ No L 158 , 20 . 7 . 1970 , p . 1 .
(2) OJ No L 183, 5. 7. 1973, p. 1 .
 ---pagebreak--- No L 342/ 1*             Official Journal of the European Communities                                13 . 12. 73
                                               ANNEX
                   CCT
                 heading                                  Description
                    No
             18.06             Chocolate and other food preparations containing cocoa :
                               ex D. Other (with the exception of preparations for the manu­
                                     facture of ice cream , flavoured and/or coloured, and chocolate
                                     milk crumbs) with a sucrose content by weight (including
                                     invert sugar expressed as sucrose) equal to or exceeding
                                     50 %>, excluding those preparations which are close wrapped
                                     in immediate packings of a net capacity of 2.5 kg or less
             21.07            Food preparations not elsewhere specified or included :
                              ex F. Other, (with the exception of preparations for the manu­
                                     facture of ice cream , flavoured and/or coloured and
                                     improvers for baking) having a sucrose content by weight
                                     (including invert sugar expressed as sucrose) equal to or
                                     exceeding 60 °/o, excluding those which are close wrapped
                                     in immediate packings of a net capacity of 2.5 kg or less