Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products Basic information CELEX number: 31987R3665Official Journal: JOL_1987_351_R_0001_003 Form: Regulation Procedure number: --Languages: Dates Date of document: Date of publication: Date of effect: January 1, 1988 Entry into force - See Art 51 March 1, 1988 Application - Art 28.6 See Art 51 Date of end of validity: June 30, 1999 Repealed and replaced by 399R0800 Modified by Corrected by: Modified by: Derogated in: Commission Regulation (EC) No 1466/95 of 27 June 1995 laying down special detailed rules of application for export refunds on milk and milk products Commission Regulation (EC) No 1729/1999 of 28 July 1999 laying down special measures derogating from Regulations (EEC) No 3665/87 and (EEC) No 3719/88 as regards milk and milk products, beef and veal, pigmeat, eggs, poultrymeat, agricultural products exported in the form of goods not covered by Annex I to the Treaty and certain cereal products Commission Regulation (EC) No 1507/95 of 29 June 1995 concerning derogations in the beef and veal sector from Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products and from Regulation (EEC) No 3719/88 laying down common detailed rules for the application of the system of import and export licences and advance-fixing certificates for agricultural products Commission Regulation (EC) No 2078/95 of 30 August 1995 concerning derogations in the cereals sector from Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products and from Regulation (EEC) No 3719/88 laying down common detailed rules for the application of the system of import and export licences and advance-fixing certificates for agricultural products Commission Regulation (EC) No 1488/95 of 28 June 1995 on implementing rules for export refunds on fruit and vegetables Commission Regulation (EC) No 2001/95 of 16 August 1995 concerning derogations in the pigmeat sector from Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products and from Regulation (EEC) No 3719/88 laying down common detailed rules for the application of the system of import and export licences and advance-fixing certificates for agricultural products Commission Regulation (EC) No 2000/95 of 16 August 1995 concerning derogations in the poultrymeat sector from Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products and from Regulation (EEC) No 3719/88 laying down common detailed rules for the application of the system of import and export licences and advance-fixing certificates for agricultural products Commission Regulation (EC) No 1331/97 of 10 July 1997 derogating from Commission Regulation (EC) No 1223/94 laying down special detailed rules for the application of the system of advance-fixing certificates for certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and derogating from Commission Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products Commission Regulation (EC) No 2190/96 of 14 November 1996 on detailed rules for implementing Council Regulation (EEC) No 1035/72 as regards export refunds on fruit and vegetables Commission Regulation (EC) No 1464/95 of 27 June 1995 on special detailed rules for the application of the system of import and export licences in the sugar sector COMMISSION REGULATION (EC) No 829/95 of 12 April 1995 derogating from Commission Regulation (EC) No 1223/94 laying down special detailed rules for the application of the system of advance-fixing certificates for certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and derogating from Commission Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products Commission Regulation (EC) No 793/97 of 30 April 1997 laying down special measures derogating from Regulations (EEC) No 3665/87 and (EEC) No 3719/88 as regards beef and veal Commission Regulation (EEC) No 189/91 of 25 January 1991 laying down special measures derogating from Regulation (EEC) No 3665/87 in the beef and veal sector Commission Regulation (EC) No 1372/95 of 16 June 1995 laying down detailed rules for implementing the system of export licences in the poultrymeat sector Commission Regulation (EEC) No 3444/90 of 27 November 1990 laying down detailed rules for granting private storage aid for pigmeat Commission Regulation (EC) No 174/1999 of 26 January 1999 laying down special detailed rules for the application of Council Regulation (EEC) No 804/68 as regards export licences and export refunds in the case of milk and milk products Commission Regulation (EC) No 795/97 of 30 April 1997 derogating from Commission Regulation (EC) No 1223/94 laying down special detailed rules for the application of the system of advance-fixing certificates for certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and derogating from Commission Regulation (EEC) No 3665/87 laying down common detailed rules for the application of the system of export refunds on agricultural products Commission Regulation (EEC) No 2131/93 of 28 July 1993 laying down the procedure and conditions for the sale of cereals held by intervention agencies Commission Regulation (EC) No 293/1999 of 9 February 1999 laying down special measures derogating from Regulations (EEC) No 3665/87, (EEC) No 3719/88 and (EC) No 1372/95 as regards poultrymeat Commission Regulation (EC) No 2106/98 of 1 October 1998 laying down special measures derogating from Regulations (EEC) No 3665/87 and (EEC) No 3719/88 as regards beef and veal Commission Regulation (EC) No 259/98 of 30 January 1998 laying down detailed rules for the export of products supplied as Community food aid COMMISSION REGULATION (EEC) No 1533/93 of 22 June 1993 laying down certain detailed rules under Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals Commission Regulation (EC) No 1501/95 of 29 June 1995 laying down certain detailed rules for the application of Council Regulation (EEC) No 1766/92 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals Commission Regulation (EC) No 2154/98 of 7 October 1998 laying down special measures derogating from Regulations (EEC) No 3665/87, (EEC) No 3719/88 and (EC) No 1370/95 as regards pigmeat Commission Regulation (EC) No 2334/98 of 29 October 1998 laying down special measures derogating from Regulations (EEC) No 3665/87, (EEC) No 3719/88 and (EC) No 1372/95 as regards poultrymeat Commission Regulation (EEC) No 1328/93 of 28 May 1993 laying down detailed rules for granting a special refund for exports of pigmeat sector products to certain third countries Repealed by: Modifies Repeal: Implicit repeal: Derogation: Affected by case Judgment of the Court (First Chamber) of 16 December 1999. DAT-SCHAUB amba v Ministeriet for Fødevarer, Landbrug og Fiskeri. Reference for a preliminary ruling: Østre Landsret - Denmark. Agriculture - Common organisation of the markets - Beef and veal - Export refunds - Beef processed before entering the country of import - International agreements - Effects - Cooperation Agreement between the European Economic Community, of the one part, and the countries parties to the Charter of the Cooperation Council for the Arab States of the Gulf, of the other part. Case C-74/98. Judgment of the Court (First Chamber) of 6 April 2006. ED & F Man Sugar Ltd v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Agriculture - Regulation (EEC) No 3665/87- Export refunds - Sanction applied following a decision to recover a refund that has become final - Possibility of re-examining the decision imposing a sanction. Case C-274/04. Judgment of the Court (Fifth Chamber) of 7 May 1997. A. Moksel AG v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Agriculture - Export refunds - Cattle imported from the former German Democratic Republic into the Federal Republic of Germany under the transit procedure - Impact of German reunification on the origin and status of goods in free circulation. Case C-223/95. Order of the Court (Third Chamber) of 30 April 2004. Hauptzollamt Hamburg-Jonas v Gouralnik & Partner GmbH. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Article 104(3) of the Rules of Procedure - Agriculture - Common organisation of the markets - Export refunds - Inaccurate declaration - Consequences for the validity of the declaration. Case C-446/02. Judgment of the Court (Fifth Chamber), 11 December 2014. Cruz & Companhia Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP) and Caixa Central — Caixa Central de Crédito Agrícola Mútuo CRL. Request for a preliminary ruling from the Tribunal da Relação de Lisboa. Reference for a preliminary ruling — Agriculture — Regulation (EEC) No 3665/87 — Articles 4(1) and 13 — Regulation (EEC) No 2220/85 — Article 19(1)(a) — Export refunds — Advance payments on refunds — Conditions for the release of the guarantee furnished to ensure the repayment of the advance. Case C‑128/13. Judgment of the Court (Fifth Chamber) of 27 October 2011. Groupe Limagrain Holding v Établissement national des produits de l'agriculture et de la mer. Reference for a preliminary ruling from Conseil d'État. Agriculture – Regulations (EEC) No 3665/87 and No 565/80 – Export refunds – Refund paid in advance – Placing of goods under the customs warehousing procedure – Absence of stock records – Proof that the goods were exported – Acquisition of all or part of the refund relating to that exportation – Obligation to repay the amount unduly received – Application of a surcharge to the amount to be repaid. Case C-402/10. Judgment of the Court (Sixth Chamber) of 25 May 1993. The Queen v Intervention Board for Agricultural Produce, ex parte Tara Meat Packers Ltd. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Common organization of the market - Beef and veal - Export refunds - Loss of goods - Force majeure. Case C-321/91. Judgment of the Court (Third Chamber) of 12 May 2005. Hauptzollamt Hamburg-Jonas v Milupa GmbH & Co. KG. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Agriculture - Export refunds - Agricultural products which are processed and incorporated into goods not covered by Annex II of the EC Treaty (now, after amendment, Annex I EC) - Inaccurate declaration - Sanction. Case C-542/03. Judgment of the Court (Fourth Chamber) of 2 March 2017. Glencore Céréales France v Établissement national des produits de l'agriculture et de la mer (FranceAgriMer). Request for a preliminary ruling from the Tribunal administratif de Melun. Reference for a preliminary ruling — Regulation (EC, Euratom) No 2988/95 — Protection of the European Union’s financial interests — Article 3 — Regulation (EEC) No 3665/87 — Article 11 — Recovery of an export refund unduly granted — Regulation (EEC) No 3002/92 — Article 5a — Security wrongly released — Interest due — Limitation period — Point from which time begins to run — Interruption of the period — Maximum limit — Longer period — Whether applicable. Case C-584/15. Judgment of the Court (Sixth Chamber), 18 July 2013. Eurofit SA v Bureau d’intervention et de restitution belge (BIRB). Request for a preliminary ruling from the tribunal de première instance de Bruxelles. Request for a preliminary ruling — Agriculture — Common organisation of the markets — Regulation (EEC) No 3665/87 — Export refunds — Misappropriation of goods intended for export — Exporter’s obligation to reimburse refunds — Failure of the competent authorities to provide information regarding the reliability of a contractor who is suspected of fraud — Force majeure — Absence. Case C‑99/12. Case C-143/07: Judgment of the Court (Fourth Chamber) of 24 April 2008 (reference for a preliminary ruling from the Finanzgericht Hamburg — Germany) — A.O.B. Reuter & Co. v Hauptzollamt Hamburg-Jonas (Agriculture — Regulation (EEC) No 3665/87 — Article 11 — System of export refunds on agricultural products — Condition for the grant of the refund — Refund paid to the exporter after submission of documents forged by its contracting partner — Goods not exported — Conditions for the application of sanctions) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11.1 Judgment of the Court (Sixth Chamber) of 10 January 2002. The Queen v Intervention Board for Agricultural Produce, ex parte British Sugar plc. Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - United Kingdom. Agriculture - Common organisation of the markets - Sugar - Attribution as "C sugar" of a quantity of sugar produced during a given marketing year - Charge payable in respect of sugar disposed of on the internal market - Levied in the case of export with an export licence - Export refunds. Case C-101/99. Judgment of the Court (Fifth Chamber) of 30 November 2000. HMIL Ltd v Minister for Agriculture, Food and Forestry. Reference for a preliminary ruling: Supreme Court - Ireland. Agriculture - Common organisation of the markets - Special export refunds and private storage aid for certain pieces of beef. Case C-436/98. Judgment of the Court of 8 June 1994. Elliniko Dimosio v Ellinika Dimitriaka AE. Reference for a preliminary ruling: Dioikitiko Efeteio Athinon - Greece. Export refund system - Post-Chernobyl regulation. Case C-371/92. Judgment of the Court (First Chamber) of 29 September 1998. The Queen v Intervention Board for Agricultural Produce, ex parte First City Trading Ltd and Others. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Agriculture - Common organisation of the markets - Beef - Export refunds - Beef of British origin repatriated to the United Kingdom as a result of the announcements and decisions made in relation to 'mad cow disease' - Force majeure. Case C-263/97. Judgment of the Court (First Chamber) of 21 March 2000. Hauptzollamt Hamburg-Jonas v LFZ Nordfleisch AG. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Agriculture - Common organisation of the markets - Beef and veal - Export refund - Withdrawal of the application for advance payment - Effect on the security. Case C-217/98. Judgment of the Court (First Chamber) of 17 October 2000. Roquette Frères SA v Office national interprofessionnel des céréales (ONIC). Reference for a preliminary ruling: Cour administrative d'appel de Nancy - France. Agriculture - Common organisation of the markets - Export refunds - Cereals - Conditions for payment - Processing as a product likely to be re-imported into the Community. Case C-114/99. Case C-77/08: Judgment of the Court (Fourth Chamber) of 19 March 2009 (reference for a preliminary ruling from the Unabhängiger Finanzsenat, Außenstelle Graz — Austria) — Dachsberger & Söhne GmbH v Zollamt Salzburg, Erstattungen (Export refund — Differentiated refund — Time of the submission of the request — Export declaration — No proof of clearance for release for consumption in the destination country — Penalty) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11.1 Judgment of the Court (Fourth Chamber) of 19 March 2009. Dachsberger & Söhne GmbH v Zollamt Salzburg, Erstattungen. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Graz - Austria. Export refund - Differentiated refund - Time of the submission of the request - Export declaration - No proof of clearance for release for consumption in the destination country - Penalty. Case C-77/08. A47P2 A11P1L3 A11P1L2 A11P1 A03P5 A11P1L1 A47P1 A11P1L7 Judgment of the Court (Third Chamber) of 21 July 2005. Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Agriculture - Common organisation of the markets - Export refunds - Conditions for granting them - Import of the product into the non-member country of destination - Meaning - Customs formalities for release for consumption in the non-member country - Substantial processing or working - Reimportation into the Community - Abuse of law. Case C-515/03. Judgment of the Court (First Chamber) of 11 January 2007. Vonk Dairy Products BV v Productschap Zuivel. Reference for a preliminary ruling: College van Beroep voor het bedrijfsleven - Netherlands. Agriculture - Common organisation of the markets - Cheese - Articles 16 to 18 of Regulation (EEC) No 3665/87 - Differentiated export refunds - Almost immediate re-exportation from the country of importation - Evidence of abuse - Recovery of payments wrongly made - Second subparagraph of Article 3(1) of Regulation (EC, Euratom) No 2988/95 - Continuous or repeated irregularity. Case C-279/05. Judgment of the Court (Fifth Chamber) of 11 July 2002. Käserei Champignon Hofmeister GmbH & Co. KG v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Agriculture - Export refunds - False declaration - Penalty - Validity of point (a) of the first subparagraph of Article 11(1) of Regulation (EEC) No 3665/87, as amended by Regulation (EC) No 2945/94 - Concept of 'force majeure'. Case C-210/00. Judgment of the Court (Fifth Chamber), 6 December 2012. Société d’Exportation de Produits Agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling from the Bundesfinanzhof. Agriculture — Regulation (EEC) No 3665/87 — Article 11 — Export refunds — Request for a refund in respect of exported goods which do not confer entitlement to a refund — Administrative penalty. Case C‑562/11. Judgment of the Court (Fourth Chamber) of 24 April 2008. AOB Reuter & Co. v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Agriculture - Regulation (EEC) No 3665/87 - Article 11 - System of export refunds on agricultural products - Condition for the grant of the refund - Refund paid to the exporter after submission of documents forged by its contracting partner - Goods not exported - Conditions for the application of sanctions. Case C-143/07. Case C-402/10: Reference for a preliminary ruling from the Conseil d’Etat (France) lodged on 6 August 2010 — Société Groupe Limagrain Holding v FranceAgrimer Judgment of the Court (First Chamber) of 26 May 2005. Société d'exportation de produits agricoles SA (SEPA) v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Export refunds - Beef - Special emergency slaughtering - Regulation (EEC) No 3665/87 - Article 13 - Sound and fair marketable quality - Marketability in normal conditions. Case C-409/03. Judgment of the Court (Sixth Chamber) of 28 March 1996. Anglo-Irish Beef Processors International and others v Minister for Agriculture, Food and Forestry. Reference for a preliminary ruling: High Court - Ireland. Differentiated export refunds - Force majeure - Additional security - Release of security - Resolution of the UN Security Council. Case C-299/94. Judgment of the Court (Fourth Chamber) of 18 March 2010. SGS Belgium NV v Belgisch Interventie- en Restitutiebureau, Firme Derwa NV, Centraal Beheer Achmea NV and Firme Derwa NV, Centraal Beheer Achmea NV v SGS Belgium NV and Belgisch Interventie- en Restitutiebureau. Reference for a preliminary ruling: Hof van beroep te Brussel - Belgium. Reference for a preliminary ruling - Regulation (EEC) No 3665/87- Export refunds - Article 5(3) - Conditions for granting - Exception - Force majeure - Products which perished in transit. Case C-218/09. Judgment of the Court (First Chamber) of 1 december 2005. Fleisch-Winter GmbH & Co. KG v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Export refunds - Condition for grant - Beef and veal - Regulation (EEC) No 3665/87 - Bovine spongiform encephalopathy - Export ban - Sound and fair marketable quality - Export declaration - National application for a payment - Sanction. Case C-309/04. Case C-218/09: Judgment of the Court (Fourth Chamber) of 18 March 2010 (reference for a preliminary ruling from the Hof van beroep te Brussel (Belgium)) — SGS Belgium NV, Firme Derwa NV, Centraal Beheer Achmea NV v Belgisch Interventie- en Restitutiebureau, Firme Derwa NV, Centraal Beheer Achmea NV, SGS Belgium NV, Belgisch Interventie- en Restitutiebureau (Reference for a preliminary ruling — Regulation (EEC) No 3665/87 — Export refunds — Article 5(3) — Conditions for granting — Exception — Force majeure — Products which perished in transit) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.3 Judgment of the Court (Eighth Chamber) of 21 June 2007. Firma Laub GmbH & Co. Vieh & Fleisch Import-Export v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Export refunds - Regulation (EEC) No 3665/87 - Definition of ‘undue payment of a refund’ - Payment of a refund on the basis of incomplete documentation - Possibility of completing the documents relating to the payment of the refund after the expiry of the periods referred to in Articles 47(2) and 48(2)(a) of Regulation (EEC) No 3665/87 in the context of a subsequent recovery procedure. Case C-428/05. Judgment of the Court (Third Chamber) of 26 June 2003. Glencore Grain Rotterdam BV v Bundesanstalt für Landwirtschaft und Ernährung. Reference for a preliminary ruling: Verwaltungsgericht Frankfurt am Main - Germany. Agriculture - Common organisation of the markets in cereals - Standing invitation to tender - Cereal products for export to ACP States - Event causing time to begin to run for production of proof of entry for consumption into the State of destination - Second indent of the second subparagraph of Article 8(2) of Regulation (EC) No 2372/95 and Article 47(2) of Regulation (EEC) No 3665/87. Case C-334/01. Judgment of the Court (First Chamber) of 19 June 2003. Ministero delle Finanze v Eribrand SpA. Reference for a preliminary ruling: Corte d'appello di Genova - Italy. Export refunds - Articles 47 and 48 of Regulation (EEC) No 3665/87 - Grant of an extension of time. Case C-467/01. Order of the Court (Tenth Chamber) of 23 October 2015. Cruz & Companhia Lda v Instituto de Financiamento da Agricultura e Pescas IP (IFAP) and Caixa Central – Caixa Central de Crédito Agrícola Mútuo CRL. Request for a preliminary ruling from the Tribunal da Relação de Lisboa. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Agriculture — Common organisation of the markets — Regulation (EEC) No 3665/87 — Articles 4(1) and 13 — Regulation (EEC) No 2220/85 — Article 19(1)(a) — Conditions for the release of the guarantee provided to ensure the repayment of the advance — Conditions for the grant of the refund — Sound and fair marketable quality of the products exported — Taking into account, for the grant of the refund, the facts established by the competent authority following an inspection which took place after the actual export and customs clearance of the products — Interpretation of the judgment in Cruz & Companhia (C‑128/13, EU:C:2014:2432). Case C-152/15. Judgment of the Court (First Chamber) of 14 April 2005. Hauptzollamt Hamburg-Jonas v Käserei Champignon Hofmeister GmbH & Co. KG. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Export refunds - Misdeclaration - Meaning of 'request' - Sanction - Requirements. Case C-385/03. A11P1L2 A47 A11P1L1 A03P5 Judgment of the Court (First Chamber) of 29 September 1998. The Queen v Intervention Board for Agricultural Produce, ex parte First City Trading Ltd and Others. Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. Agriculture - Common organisation of the markets - Beef - Export refunds - Beef of British origin repatriated to the United Kingdom as a result of the announcements and decisions made in relation to 'mad cow disease' - Force majeure. Case C-263/97. Judgment of the Court (Sixth Chamber) of 28 March 1996. Anglo-Irish Beef Processors International and others v Minister for Agriculture, Food and Forestry. Reference for a preliminary ruling: High Court - Ireland. Differentiated export refunds - Force majeure - Additional security - Release of security - Resolution of the UN Security Council. Case C-299/94. Judgment of the Court (Fifth Chamber) of 11 July 2002. Käserei Champignon Hofmeister GmbH & Co. KG v Hauptzollamt Hamburg-Jonas. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Agriculture - Export refunds - False declaration - Penalty - Validity of point (a) of the first subparagraph of Article 11(1) of Regulation (EEC) No 3665/87, as amended by Regulation (EC) No 2945/94 - Concept of 'force majeure'. Case C-210/00. Legal basis EuroVoc Vocabulary Export refund European Agricultural Guidance and Guarantee Fund (EAGGF) Export (EU) Customs duties Monetary measures in the field of agriculture Agricultural product Monetary compensatory amount Arrangements covering more than one market organisation Other monetary measures