Commission Regulation (EC) No 2194/96 of 15 November 1996 amending Regulation (EEC) No 120/89 laying down common detailed rules for the application of export levies and charges on agricultural products

COMMISSION REGULATION (EC) No 2194/96 of 15 November 1996 amending Regulation (EEC) No 120/89 laying down common detailed rules for the application of export levies and charges on agricultural products
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organization of the market in cereals (1), as last amended by Commission Regulation (EC) No 923/96 (2), and in particular Articles 9 (2), 13 (11) and 16 (2) thereof, and the corresponding provisions of the other regulations on the common organization of the markets in agricultural products,
Whereas in certain circumstances an export levy or charge is applied to all export transactions and physical exits from the customs territory of the Community of agricultural products fulfilling the conditions laid down in Article 9 (2) and 10 (1) of the Treaty;
Whereas Article 30 (1) (b) (i) of Commission Regulation (EEC) No 3719/88 (3), as last amended by Regulation (EC) No 2137/95 (4), lays down the requirement that products for which an export licence has been presented must leave the customs territory of the Community within 60 days from the day of acceptance of the export declaration;
Whereas Article 32 (1) of Commission Regulation (EEC) No 3665/87 (5), as last amended by Regulation (EC) No 1384/95 (6), stipulates that within 60 days of the date on which goods cease to be subject to the arrangements provided for in Article 4 or 5 of Council Regulation (EEC) No 565/80 (7), as amended by Regulation (EC) No 2026/83 (8), those goods must leave the customs territory of the Community in their original state;
Whereas, where an export levy or charge is fixed after the date of acceptance of an export declaration for agricultural products, those products are not subject to payment of that levy or charge if they leave the customs territory of the Community within the 60-day time limit laid down in Article 30 (1) (b) (i) of Regulation (EEC) No 3719/88; whereas, likewise, where the agricultural products are subject to one of the arrangements referred to in Articles 4 and 5 of Regulation (EEC) No 565/80, the export levies and charges do not apply if those products are exported within the time limits determined in accordance with Article 32 (1) of Regulation (EEC) No 3665/87;
Whereas Article 211 of Council Regulation (EEC) No 2913/92 (9), as last amended by the Act of Accession of Austria, Finland and Sweden, stipulates that failure to comply with the conditions under which goods were allowed to leave the customs territory of the Community with total or partial relief from export duties incurs a customs debt on exportation; whereas that customs debt is incurred at the moment the goods or agricultural products leave the customs territory of the Community; whereas the declarant is the debtor;
Whereas Article 251 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92, establishing the Community Customs Code (10), as last amended by Regulation (EC) No 1676/96 (11), stipulates that export declarations are to be invalidated where the goods have been declared for export but have not left the customs territory of the Community within the time limit laid down; whereas, however, that provision cannot be applied when the export is carried out;
Whereas payment of a refund may arise from a monthly increase or a positive correction to a refund rate fixed at zero;
Whereas certain amendments should be made to Commission Regulation (EEC) No 120/89 (12), as amended by Regulation (EEC) No 1431/93 (13), in order to provide for the approach to be taken in view of the above factors;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the relevant management committees,