COMMISSION REGULATION (EC) No 1598/95 of 30 June 1995 laying down detailed rules  for the application of the arrangements for additional import duties in the milk and milk products  sector
THE COMMISSION OF THE EUROPEAN COMMUNITIES
,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 804/68 of 27 June 1968 on the common organization of  the market in milk and milk products  (1), as last amended by Regulation (EC) No 1538/95  (2), and  in particular Article 15 (4) thereof,
Whereas, from 1 July 1995, Council Regulation (EEC) No 804/68 subjects imports of one or more of  the products covered by the said Regulation to the payment of an additional duty where certain  conditions resulting from the Agreement on Agriculture concluded in connection with the Uruguay  Round of multilateral trade negotiations are met, unless the import are unlikely to disturb the  Community market, or where the effects would be disproportionate to the intended objective, whereas  such additional import duties may in particular be imposed if import prices are below the trigger  prices;
Whereas detailed rules for the application of this system should therefore be laid down for the  milk and milk products sectors and the trigger prices should be published;
Whereas the import prices to be taken into consideration for charging an additional import duty  should be checked on the basis of the representative prices for the product in question on the  world market or on the Community import market for the product; whereas it should be laid down that  the Member States are to transmit prices at the various marketing stages at regular intervals to  enable the Commission to fix the representative prices and the corresponding additional duties;
Whereas the importer has the possibility of opting for the additional duty to be calculated on a  basis other than the representative price; whereas, however, in such case provision should be made  for the lodging of a security equal to the additional duties which he would have paid if the  calculation had been based on the representative prices; whereas the security should be released if  proof is furnished within a specified time limit that the conditions have been met for disposal of  the consignment in question; whereas in connection with a posteriori checks it should be specified  that duties payable are subject to recovery in accordance with Article 220 of Council Regulation  (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code  (3), whereas it is  also equitable to lay down that, in connection with all checks, duties payable are subjet to  interest;
Whereas it emerges from the regular monitoring of the data on which the checking of import prices  for milk and milk products is based that imports of certain products should be subjected to  additional duties taking account of variations in prices according to origin; whereas the prices  should therefore be published;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the  Management Committee for Milk and Milk Products,
1.  The additional import duties referred to in Article 15 (1) of  Regulation (EEC) No 804/68, hereinafter referred to as 'additional duties` shall apply to the  products listed in the Annex hereto.
2.  The trigger prices referred to in Article 15 (2) of Regulation (EEC) No 804/68 shall be those  shown in the Annex hereto.
3.  For the purposes of this Regulation, representative price shall mean the price established in  accordance with Article  2.
1.  The representative prices referred to in Article 15 (3) of Regulation (EEC) No  804/68 shall be established taking into account in particular -  the prices charged on third country markets,
-  free-at-Community-frontier offer prices,
-  prices charged for imported products at the various stages of marketing in the Community.
2.  Representative prices shall be fixed by the Commission. They shall remain in force until  amended.
3.  The additional duties applicable pursuant to Article 4 (3) shall be fixed at the same time as  the representative prices.
Where the difference between the trigger price and the import price to be taken into  consideration for establishing the additional duty in accordance with Article 4 (1) or (3)  hereinafter referred to as the 'import price`.
(a)  does not exceed 10  % of the trigger price, the additional duty shall be zero;
(b)  is more than 10  % but not moer than 40  % of the trigger price, the additional duty shall be  30  % of the amount exceeding 10  %;
(c)  is more than 40  % but not more than 60  % of the trigger price, the additional duty shall be  50  % of the amount exceeding 40  %, plus the additional duty referred to in (b);
(d)  is more than 60  % than not more than 75  % of the trigger pice, the additional duty shall be  70  % of the amount exceeding 60  %, plus the additional duties referred to in (b) and (c);
(e)  is more than 75  % of the trigger price, the additional duty shall be 90  % of the amount  exceeding 75  %, plus the additional duties referred to in (b), (c), and (d),
in accordance with the table contained in the Annex hereto.
1.  The importer may, on request, for the establishment of the additional duty, have  the cif import price of the consignment in question applied, where this is more than the applicable  representative price referred to in Article 2 (2).
The application of the cif import price of the consignment in question for establishing the  additional levy shall be conditional upon the interested party presenting to the competent  authorities of the importing Member State at least the following documentary evidence:
-  the purchase contract or other equivalent proof,
-  the insurance contract,
-  the invoice,
-  the transport contract (where applicable),
-  the certificate of origin,
-  and, in the case of shipping, the bill of lading.
2.  In the case referred to in paragraph 1, the importer must provide a security equal to the  amounts of the additional duties he would have paid if they had been calculated on the basis of the  representative price applicable to the product concerned.
The importer shall have one month from the sale of the products in question, within a time limit of  four months from the date of acceptance of the declaration of free circulation, to prove that the  consignment has proceeded in accordance with such conditions as confirm the reality of the prices  referred to in paragraph 1. Failure to observe one or other of the abovementioned time limits shall  entail loss of the security provided. However, the four-month time limit may be extended by the  competent authority by up to three months as the request of the importer, provided due  justification is given.
The security shall be released provided that the proof that the conditions of disposal have been  met is furnished to the satisfaction of the customs authorities. If not, the security shall be  forfeited by way of payment of the additional duties. If, on verification, the competent  authorities find that the conditions of this Article have not been met, they shall recover the  duties payable in accordance with Article 220 of Regulation (EEC) No 2913/92. In establishing the  amount of duties to be recovered or remaining to be recovered, account shall be taken of a current  interest from the date of entry of the goods into free circulation until the date of recovery. The  rate of interest applied shall be that in force for recovery operations under national law.
3.  In the absence of the request referred to in paragraph 1, the cif import price of the  consignment in question to be taken into consideration for charging an additional levy shall be the  representative price referred to in Article 2 (2). In such case the additional duty shall be  calculated on the basis of the table contained in the Annex hereto.
This Regulation shall enter into force on the day of its publication in the Official  Journal of the European Communities.
This Regulation shall be binding in its entirety and directly applicable in all  Member States.