Council Regulation (EEC) No 386/90 of 12 February 1990 on the monitoring carried out at the time of export of agricultural products receiving refunds or other amounts
Modified by
Council Regulation (EC) No 163/94 of 24 January 1994Corrigendum, OJ No L 111, 30.4.1994, p. 115 (163/94), 394R0163394R0163R(01), January 29, 1994
Council Regulation (EC) No 14/2008of 17 December 2007amending Regulation (EEC) No 386/90 on the monitoring carried out at the time of export of agricultural products receiving refunds or other amounts, 308R0014, January 11, 2008
Corrected by
Corrigendum, OJ No L 234, 17.9.1993, p. 23 (386/90), 390R0386R(01), September 17, 1993
Corrigendum, OJ No L 111, 30.4.1994, p. 115 (163/94), 394R0163R(01), April 30, 1994
Council Regulation (EEC) No 386/90of 12 February 1990on the monitoring carried out at the time of export of agricultural products receiving refunds or other amountsTHE COUNCIL OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Economic Community, and in particular Article 43 thereof,Having regard to the proposal from the CommissionOJ No C 29, 6.2.1987, p. 5.,Having regard to the opinion of the European ParliamentOJ No C 190, 20.7.1987, p. 144.,Whereas, pursuant to Article 8 of Council Regulation (EEC) No 729/70 of 21 April 1970 on the financing of the common agricultural policyOJ No L 94, 28.4.1970, p. 13., as last amended by Regulation (EEC) No 2048/88OJ No L 185, 15.7.1988, p. 1., Member States are to take the measures necessary to satisfy themselves that transactions financed by the European Agricultural Guidance and Guarantee Fund (EAGGF) are actually carried out and are executed correctly, to prevent and deal with irregularities and to recover sums lost as a result of irregularities or negligence;Whereas, in its special report on the system of payment of agricultural export refundsOJ No C 215, 26.8.1985, p. 1., and in its annual report concerning the financial year 1987OJ No C 316, 12.12.1988, p. 68., the Court of Auditors drew attention to a number of shortcomings in certain Member States in the monitoring of agricultural products for which refunds or other amounts are granted on export;Whereas the organization which, in principle, would afford the best safeguards without giving rise to economic constraints and administrative costs outweighing the prospective gains for Community finances would be one which combined physical monitoring on export and the auditing of accounts;Whereas, in order to improve and harmonize the measures taken by the Member States, a Community monitoring system should be set up;Whereas such a monitoring system must be based in particular on physical spot checks of goods at the time of export, including goods exported under a simplified procedure, and on the scrutiny of the payment application files by the paying agencies; whereas the audit to be conducted ex post facto in the undertakings concerned by the competent bodies is governed by Council Regulation (EEC) No 4045/89 of 21 December 1989 on scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund and repealing Directive 77/435/EECOJ No L 388, 30.12.1989, p. 18.;Whereas the number of physical checks, including laboratory analyses where these prove necessary must be increased in view of the importance of agricultural refunds within the Community budget,HAS ADOPTED THIS REGULATION: