Commission Regulation (EC) No 2090/2002 of 26 November 2002 laying down detailed rules for applying Council Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products qualifying for refunds are exported
Modified by
Commission Regulation (EC) No 444/2003of 11 March 2003amending Council Regulation (EEC) No 565/80 and Commission Regulations (EC) No 800/1999 and (EC) No 2090/2002 as regards the advance payment of export refunds in respect of agricultural products, 303R0444, March 12, 2003
Commission Regulation (EC) No 1429/2003of 11 August 2003amending Regulation (EC) No 2090/2002 laying down detailed rules for applying Council Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products qualifying for refunds are exported, 303R1429, August 12, 2003
Commission Regulation (EC) No 909/2004of 29 April 2004adapting Regulation (EC) No 2090/2002 laying down detailed rules for applying Council Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products qualifying for refunds are exported, by reason of the accession to the European Union of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, 304R0909, April 30, 2004
Commission Regulation (EC) No 1454/2004of 16 August 2004amending Regulation (EC) No 2090/2002 laying down detailed rules for applying Council Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products qualifying for refunds are exported, 304R1454, August 17, 2004
Commission Regulation (EC) No 1713/2006of 20 November 2006abolishing the prefinancing of export refunds in respect of agricultural products, 306R1713, November 21, 2006
Commission Regulation (EC) No 1847/2006of 13 December 2006adapting certain horizontal Regulations in the common agricultural policy by reason of the accession of Bulgaria and Romania to the European Union, 306R1847, December 15, 2006
Commission Regulation (EC) No 1001/2007of 29 August 2007amending Regulations (EC) No 800/1999 and (EC) No 2090/2002 as regards controls in the framework of export refunds on agricultural products, 307R1001, August 30, 2007
Commission Regulation (EC) No 159/2008of 21 February 2008amending Regulations (EC) No 800/1999 and (EC) No 2090/2002 as regards physical checks carried out when agricultural products qualifying for refunds are exported, 308R0159, February 22, 2008
Commission Regulation (EC) No 2090/2002of 26 November 2002laying down detailed rules for applying Council Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products qualifying for refunds are exportedTHE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to 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 amountsOJ L 42, 16.2.1990, p. 6., as amended by Regulation (EC) No 163/94OJ L 24, 29.1.1994, p. 2., and in particular Article 6 thereof,Whereas:(1)Commission Regulation (EC) No 2221/95 of 20 September 1995 laying down detailed rules for the application of Council Regulation (EEC) No 386/90 as regards physical checks carried out at the time of export of agricultural products qualifying for refundsOJ L 224, 21.9.1995, p. 13., as last amended by Regulation (EC) No 2655/1999OJ L 325, 17.12.1999, p. 12., has been substantially amended. In the interests of clarity and administrative efficiency, therefore, that Regulation should be recast, at the same time making certain amendments which experience has shown to be desirable.(2)Account should be taken of existing inspection measures, in particular those introduced by Commission Regulations (EC) No 2298/2001 of 26 November 2001 laying down detailed rules for the export of products supplied as food aidOJ L 308, 27.11.2001, p. 16. and (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., as last amended by Regulation (EC) No 1253/2002OJ L 183, 12.7.2002, p. 12..(3)In its supplementary report to the Council on the application of Regulation (EEC) No 386/90OJ C 218, 12.8.1993, p. 14., the Commission stated its intention to define precisely the term "physical check" as used in Article 2(a) of Regulation (EEC) No 386/90, in order to achieve uniform application of the Community rules in the Member States.(4)To make better use of the inspection possibilities, export declarations involving small quantities of products or a low amount of refund should be disregarded when calculating the minimum rates of checks.(5)A verification of laboratory tests has shown that the obligation to carry out a laboratory test should be simplified where satisfactory results, obtained repeatedly, concern the same product from the same exporter.(6)A measure should be introduced to take account of cases where the number of exports dealt with by a customs office is minimal.(7)Compared to the total amount of the refunds, the share of refunds granted to goods not listed in Annex I to the Treaty is small, while the share of physical checks carried out on these products is large. To make better use of the inspection resources, this discrepancy should be reduced, in particular by lowering the inspection rate for non-Annex I products.(8)There is a substantial difference between the customs treatment of goods intended for export in the large ports, where there is a great diversity of products coming from a wide range of exporters, and the customs treatment of goods at customs offices which handle only a limited range of products from a few exporters. In the latter case, the goods are subjected to a much higher level of checks. For these customs offices, the selection of goods with a view to carrying out physical checks should take account of the fact that the check is being carried out on the basis of a smaller representative sample.(9)In order to reduce the risk of substitution, all means of transport or packages should be sealed, save in cases where the products may be identified by some other means.(10)Measures should be taken to allow verification at any time of whether the check rate of 5 % has been reached.(11)Article 912c 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 CodeOJ L 253, 11.10.1993, p. 1., as last amended by Regulation (EC) No 444/2002OJ L 68, 12.3.2002, p. 11., specifies the office of destination where the T5 control copy should be presented for the check on the use and/or destination of the goods. It should therefore be stipulated that, if the customs office of exit and the office of destination are not the same, the substitution check must be carried out by the office to which the T5 control copy is sent.(12)To tackle the risk of substitution in the case of export declarations accepted by an internal customs office within a Member State, a minimum number of "substitution checks" to be carried out by the customs office of exit from the Community should be laid down. Having regard to the place where such "substitution checks" are carried out, they must take the form of simplified checks.(13)For the purpose of evaluating the application of Regulation (EEC) No 386/90, the Member States are required to submit annual evaluations on the implementation and effectiveness of the checks carried out under this Regulation and of the procedures applied to selecting the goods subject to physical checks.(14)In the light of experience gained, appropriate and commensurate measures are required, which must be uniformly applied.(15)The measures provided for in this Regulation are in accordance with the opinion of all the Management Committees concerned,HAS ADOPTED THIS REGULATION: