Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds
Modified by
Commission Regulation (EC) No 2390/2000of 27 October 2000amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds, 300R2390, October 28, 2000
Commission Regulation (EC) No 1563/2001of 31 July 2001amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds, 301R1563, August 1, 2001
Commission Regulation (EC) No 595/2002of 5 April 2002amending and rectifying Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refunds, 302R0595, April 6, 2002
Commission Regulation (EC) No 1052/2002of 17 June 2002amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refundsCorrigendum to Commission Regulation (EC) No 1052/2002 of 17 June 2002 amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refunds(Official Journal of the European Communities L 160 of 18 June 2002), 302R1052302R1052R(01), June 18, 2002
Commission Regulation (EC) No 740/2003of 28 April 2003amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I of the Treaty, and the criteria for fixing the amounts of such refunds, 303R0740, April 29, 2003
Commission Regulation (EC) No 307/2004of 20 February 2004amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refunds, and providing special measures in respect of certain refund certificates, 304R0307, February 21, 2004
Commission Regulation (EC) No 543/2004of 24 March 2004amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refunds, 304R0543, March 25, 2004
Corrected by
Corrigendum to Commission Regulation (EC) No 1052/2002 of 17 June 2002 amending Regulation (EC) No 1520/2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refunds, 302R1052R(01), July 9, 2002
Commission Regulation (EC) No 1520/2000of 13 July 2000laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refundsTHE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community;Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural productsOJ L 318, 20.12.1993, p. 18., and in particular the first subparagraph of Article 8(3) thereof,Whereas:(1)Commission Regulation (EC) No 1222/94 of 30 May 1994OJ L 136, 31.5.1994, p. 5., as last amended by Regulation (EC) No 701/2000OJ L 83, 4.4.2000, p. 6., laid down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refunds. As this Regulation has been amended fifteen times, Regulation (EC) No 1222/94 should now be recast for reasons of clarity when new changes are made.(2)The Regulations on the common organisation of the markets in eggs, cereals, rice, milk and milk products, and sugar provide that, to the extent required to allow the agricultural products in question to be exported in the form of certain processed goods not listed in Annex I to the Treaty on the basis of world market quotations or prices for such products, the difference between such quotations or prices and prices in the European Union may be covered by an export refund.(3)Commission Regulation (EC) No 800/1999OJ L 102, 17.4.1999, p. 11. lays down general rules for granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty and the criteria for fixing the amount of such refunds. However, the way these arrangements apply to goods not covered by Annex I needs to be clarified.(4)Article 11 of the Agreement on Agriculture annexed to the Agreement establishing the World Trade Organisation lays down that refunds granted on exports of agricultural products incorporated in goods not covered by Annex I to the Treaty may not exceed the refunds that would be payable on those products when exported in the unaltered state. Account must be taken of this when rates of refund are fixed and assimilation rules defined.(5)Potato starch is assimilated to maize starch. However, it must be possible to fix a specific refund rate for potato starch in market situations where its price is significantly lower than that of maize starch.(6)Such goods may be obtained directly from basic products, from products obtained from the processing of basic products, or from products assimilated to either of these categories. Rules should be laid down for determining the amount of the export refund in each of these cases.(7)Many goods manufactured by an undertaking under clearly defined technical conditions and having constant characteristics and quality follow a regular export pattern. To ease export formalities, a simplified procedure should be adopted for such goods whereby the manufacturer communicates to the competent authorities such information as the latter consider necessary concerning the conditions of manufacture of the goods.(8)The agricultural product content of most exported goods is bound to vary. The amount of the refund must therefore be determined on the basis of the quantities of agricultural products actually used in the manufacture of the exported goods. However, for certain goods of a simple and relatively constant composition, the amount of the refund should, for ease of administration, be determined on the basis of fixed quantities of agricultural products. Where these quantities are registered with the competent authorities, provision should be made for annual confirmation of such registration in order to reduce the risks associated with failure to communicate changes in the quantities of products used to manufacture the goods in question.(9)In the absence of evidence that no production refund was granted pursuant to Commission Regulation (EEC) No 1722/93 of 30 June 1993 laying down detailed rules for the application of Council Regulations (EEC) No 1766/92 and (EEC) No 1418/76 concerning production refunds in the cereals and rice sectors respectivelyOJ L 159, 1.7.1993, p. 112., as last amended by Regulation (EC) No 87/1999OJ L 9, 15.1.1999, p. 8., or pursuant to Council Regulation (EEC) No 1010/86 of 25 March 1986 laying down general rules for the production refund on certain sugar products used in the chemical industryOJ L 94, 9.4.1986, p. 9., as last amended by Commission Regulation (EC) No 2074/98OJ L 265, 30.9.1998, p. 8., the export refund should be reduced by the amount of the production refund applicable on the date of acceptance of the export declaration. This is the only system which avoids the risk of fraud.(10)Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural productsOJ L 62, 7.3.1980, p. 5., as last amended by Regulation (EEC) No 2026/83OJ L 199, 22.7.1983, p. 12., and Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural productsOJ L 102, 17.4.1999, p. 11., established a system for the advance payment of export refunds which must be taken into account when export refunds are adjusted.(11)Measures should be taken to ensure strict compliance with the Community's commitments. Moreover, these measures should not impose unnecessary constraints on operators.(12)The agreements reached in accordance with Article 300 of the Treaty limit the amount of refunds that may be granted in any budget year. It must be possible to export goods not covered by Annex II to the Treaty under conditions which are known in advance; In particular, it must be possible to obtain an assurance that these exports are eligible for a refund compatible with the Community's commitments under the agreements or, where this can no longer be the case, to be informed thereof sufficiently in advance; Furthermore, the issue of certificates makes it possible to monitor refund applications and to guarantee that refunds can be paid to certificate holders up to the amount stated on the certificate, provided the certificate holder complies with the other conditions for refunds laid down in the Community rules.(13)These Agreements concern all agricultural products exported in the form of goods not covered by Annex I to the Treaty. These products include certain cereals exported in the form of spirituous beverages referred to in Article 13(5) of Regulation (EEC) No 1766/92OJ L 181, 1.7.1992, p. 21.. Regulation (EEC) No 2825/93OJ L 258, 16.10.1993, p. 6., as amended by Regulation (EC) No 3098/94OJ L 328, 20.12.1994, p. 12., lays down certain detailed rules for such cereals. The granting of refunds on all agricultural products exported in the form of goods not covered by Annex I to the Treaty should be subject to common rules.(14)It is highly likely that certificate applications will be received for greater amounts than can be granted. The year should therefore be divided into periods so that certificates can be made available both to operators who export at the end of the budget year and to those who export at the beginning of the budget year. Where appropriate, a reduction coefficient should be applied to all amounts requested.(15)The conditions for the release of the security pertaining to certificates subject to Commission Regulation (EEC) No 2220/85 of 22 July 1985 laying down common detailed rules for the application of the system of securities for agricultural productsOJ L 205, 3.8.1985, p. 5., as last amended by Regulation (EC) No 1932/1999 of 9 September 1999OJ L 240, 10.9.1999, p. 11., should be laid down.(16)Certain types of exports are not subject to limits on the payment of refunds as a result of international commitments entered into by the European Union. Such exports should be free from any obligation to present a refund certificate.(17)Most exporters receive less than 50000 euros a year in refunds. Taken together, these exports account for only a small part of the total amount of refunds granted on agricultural products exported in the form of goods. It should be possible to exempt such exports from the requirement to present a certificate.(18)Some exporters respond to invitations to tender issued by importing third countries. Should their tender be rejected, such exporters must be able to deduct the amount which they had set aside for their tender from the amount covered by their certificate, without incurring any penalty.(19)Refund certificates serve to ensure compliance with the commitments entered into by the European Union vis-à-vis the World Trade Organisation; they also make it possible to determine in advance the refund which can be granted on agricultural products used in the manufacture of goods exported to third countries. This purpose differs, in some respects, from the objectives of export licences issued for basic products exported in the unaltered state which are subject to commitments vis-à-vis the World Trade Organisation involving quantitative restrictions. It is therefore necessary to specify which general provisions applicable to agricultural licences and certificates, currently laid down by Regulation (EC) No 1291/2000OJ L 152, 24.6.2000, p. 1. laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural product.(20)Management of the amounts of refunds which may be granted during a budget year on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty may result in a need to fix different rates for exports with or without advance fixing of the rate of refund on the basis of developments on Community and world markets.(21)Monitoring arrangements should be established, based on the principle of the exporter declaring to the competent authorities, each time goods are exported, the quantities of products used to manufacture the exported goods. The competent authorities are responsible for taking any measures they consider necessary to verify the accuracy of such declarations.(22)In consultation with the competent authorities of the Member State in which the goods are manufactured, operators should be permitted to make a simplified declaration of the products used, in the form of aggregated quantities of these products, provided they keep a detailed record of the products used and make it available to the said authorities.(23)It is not always possible for the exporter, particularly if he is not the manufacturer, to know the precise quantities of agricultural products used on which he can claim a refund. Therefore, the exporter is not always able to declare such quantities. It is therefore necessary to provide an alternative method of calculation of the refund which the person concerned may ask to be applied, restricted to certain goods, based on the chemical analysis of these goods, and using a conversion table drawn up for this purpose. When this method of calculation is used for certain goods listed in the Annex to Commission Regulation (EEC) No 1722/93, the origin of the starch used is unknown. A production refund may have been granted in respect of that starch; these goods may not therefore be the subject of an export refund for starch.(24)The authorities responsible for checking the exporter’s declaration may not possess sufficient evidence to enable them to accept the declaration of the quantities used, even if it is based on a chemical analysis. Such situations are particularly likely to arise when the goods to be exported have been manufactured in a Member State other than the exporting State. Therefore, the competent authorities of the exporting Member State should be able, if necessary, to obtain directly from the competent authorities of the other Member States all the information which the latter authorities are able to obtain concerning the conditions of manufacture of the goods.(25)Commission Regulation (EC) No 2571/97 of 15 December 1997 on the sale of butter at reduced prices and the granting of aid for cream, butter and concentrated butter for use in the manufacture of pastry products, ice-cream and other foodstuffsOJ L 350, 20.12.1997, p. 3. authorises butter and cream to be made available at reduced prices to industries which manufacture certain goods. Account must be taken of this when refunds are calculated on the basis of chemical analysis.(26)It is desirable to ensure the uniform application throughout the European Union of the provisions on the granting of refunds on goods not covered by Annex I to the Treaty. To that end, each Member State should inform the other Member States, via the Commission, of the monitoring arrangements applied in its territory to the various types of exported goods.(27)Article 31(10), (11) and (12) of Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk productsOJ L 160, 26.6.1999, p. 48. lays down the conditions which must be met before a refund is granted on certain milk products which have been imported and then re-exported in the form of goods not covered by Annex I to the Treaty.(28)Account must be taken of the increased quantities of certain milk products imported at a reduced tariff under agreements concluded with certain non-member countries and the possibility of granting an export refund higher than such reduced tariff.(29)To ensure correct application of the provisions of the Regulations on the common organisation of markets relating to the granting of export refunds, such refunds should not be granted on products from non-member countries used in the manufacture of goods which are exported after having been in free circulation in the European Union.(30)The coefficients applicable when determining the refund on certain processed agricultural products should be fixed and the refund per 100 kg of products used should be published.(31)The Management Committee on horizontal questions concerning trade in processed agricultural products not listed in Annex I to the Treaty has not delivered an opinion in the time limit set by its chairman,HAS ADOPTED THIS REGULATION: