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

• Published date: 14 December 1987
• Subject Matter: European Agricultural Guidance and Guarantee Fund (EAGGF),Monetary measures in the field of agriculture
• Official Gazette Publication: Official Journal of the European Communities, L 351, 14 December 1987

|

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

Official Journal L 351 , 14/12/1987 P. 0001 - 0031
Finnish special edition: Chapter 3 Volume 24 P. 0216
Swedish special edition: Chapter 3 Volume 24 P. 0216

COMMISSION REGULATION (EEC) N° 3665/87 of 27 N°vember 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Economic Community,

Having regard to Council Regulation (EEC) N° 2727/75 of 29 October 1975 on the common organization of the market in cereals(1), as last amended by Regulation (EEC) N° 1900/87(2), and in particular Articles 16 (6) and 24 thereof, and to the corresponding provisions of the other Regulations on the common organization of the markets in agricultural products,

Having regard to Council Regulation (EEC) N° 2746/75 of 29 October 1975 laying down general rules for granting export refunds on cereals and criteria for fixing the amount of such refunds(3), and in particular Article 8 (2), second paragraph, and (3) thereof, and to the corresponding provisions of Regulations N° 142/67/EEC (colza, rape and sunflower seed)(4), N° 171/67/EEC (olive oil)(5), (EEC) N° 766/68 (sugar)(6), (EEC) N° 876/68 (milk and milk products)(7), (EEC) N° 885/68 (beef and veal)(8), (EEC) N° 2518/69 (fruit and vegetables)(9), (EEC) N° 326/71 (raw tobacco)(10), (EEC) N° 2743/75 (cereal-based compound feedingstuffs)(11), (EEC) N° 2744/75 (products processed from cereals and rice)(12), (EEC) N° 2768/75 (pigmeat)(13), (EEC) N° 2774/75 (eggs)(14), (EEC) N° 2779/75 (poultrymeat)(15), (EEC) N° 110/76 (fishery products)(16), (EEC) N° 1431/76 (rice)(17), (EEC) N° 519/77 (products processed from fruit and vegetables)(18), and (EEC) N° 345/79 (wine)(19),

Having regard to Council Regulation (EEC) N° 1676/85 of 11 June 1985 on the value of the unit of account and the conversion rates to be applied for the purposes of the common agricultural policy(20), as last amended by Regulation (EEC) N° 1636/87(21), and in particular Article 2 (4) thereof,

Having regard to Council Regulation (EEC) N° 1677/85 of 11 June 1985 on monetary compensatory amounts in agriculture(22), as last amended by Regulation (EEC) N° 1889/87(23), and in particular Article 12 thereof,

Having regard to Council Regulation (EEC) N° 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural products(24), as amended by Regulation (EEC) N° 2026/83(25),

Whereas Commission Regulation (EEC) N° 2730/79(26),

as last amended by Regulation (EEC) N° 1180/87(1), replaces Commission Regulation (EEC) N° 192/75(2) and lays down detailed rules for the application of the system of export refunds for agricultural products; whereas the provisions of Regulation (EEC) N° 2730/79 have, however, been the subject of numerous and, in some cases, substantial amendments; whereas for reasons of clarity and administrative efficiency, the rules concerned should be consolidated and, in some cases, adjusted in the light of the experience gained;

Whereas the operative date for determining the amount of the refund should be specified; whereas certain Regulations provide that this date should be the day of exportation; whereas this day should be so determined as to accord with economic requirements, ensure equal treatment for exporters in Member States and reflect the tendency in the Community to carry out customs controls at the place of production; whereas the operative date for determining the items used in calculating the refund should accordingly be that on which the customs authority accepts the declaration in which the exporter states his intention to export the products in question and qualify for a refund;

Whereas the general rules laid down by the Council provide for the refund to be paid upon proof being furnished that the products have been exported from the Community; whereas, in order that the notion of exportation from the Community may be interpreted in a uniform manner, it should be specified that a product shall be regarded as having been exported when it leaves the customs territory of the Community;

Whereas certain export transactions can lead to abuses; whereas, in order to prevent such abuses, payment of the refund should be subject to the condition that the product has not only left the customs territory of the Community but has also been imported into a non-member country and, where applicable, actually marketed there;

Whereas the competent authorities must verify that products leaving the Community or in transit to a particular destination are in fact those which were the subject of customs export formalities; whereas, to this end, when a product crosses the territory of other Member States before leaving the customs territory of the Community or reaching a particular destination, use should be made of the control copy referred to in Article 1 of Commission Regulation (EEC) N° 2823/87 of 18 September 1987 on the documents to be used for the purpose of implementing Community measures entailing verification of the use and/or destination of goods(3); whereas, however, it seems desirable, in order to simplify administrative procedures, to provide for more flexible arrangements in the case of transactions coming within the terms of Title IV, Chapter I, of Commission Regulation (EEC) N° 1062/87(4), as amended by Regulation (EEC) N° 2823/87, which provides that when a carriage operation begins within the Community and is to end outside it no formalities need be carried out at the customs office of the frontier station;

Whereas the arrangements provided for in this Regulation may be accorded only to products which meet the requirements laid down in Article 9 (2) of the Treaty; whereas in the case of certain compound products the refund is fixed not on the basis of the product itself, but by reference to the basic products of which they are composed; whereas in cases where the refund is thus fixed on the basis of one or more components it is sufficient in order that the refund or the relevant part thereof may be granted that the component or components in question themselves meet the requirements laid down in Article 9 (2) or do so no longer solely because they have been incorporated in other products;

Whereas, in order to take into account the particular status of certain components, a list should be drawn up of products for which the refunds are fixed on the basis of one component;

Whereas the rate of refund is determined by the tariff classification of a product; whereas that classification may, for certain mixtures, result in the grant of a higher refund than is economically justified;

Whereas it is therefore necessary to adopt special provisions for determining the refund applicable to mixtures;

Whereas products should be of a quality such that they can be marketed on normal terms;

Whereas no export levy applies where an export refund has been fixed in advance or determined by tender, since exportation must be effected unter the conditions thus fixed in advance or determined by tender; whereas, by the same token, it should be provided that where an export is subject to an export levy fixed in advance or determined by tender, exportation must be effected under the conditions laid down and therefore cannot qualify for an export refund;

Whereas exports of very small quantities of products are of no economic significance and are liable to overburden the competent authorities unnecessarily; whereas the competent services of the Member States should be given the option of refusing to pay refunds in respect of such exports;

Whereas, where the rate of the refund is varied according to the destination of the product, provision should be made for it to be verified that the product has been imported into the non-member country or countries for which the refund was fixed; whereas such a measure can be relaxed without difficulty in respect of exports where the refund involved is small and the transaction is such as to offer adequate assurances that the products concerned arrive at their destination;

Whereas, in order to put exports of products for which the refund varies according to destination on an equal footing with other exports, provisions should be made for a part of the refund equal to the amount thereof as calculated on the basis of the lowest rate of refund applicable on the day on which export takes place to be paid as soon as the exporter has furnished proof that the product has left the customs territory of the Community;

Whereas, where a single rate of refund applies to all destinations on the day on which the refund is fixed in advance, there is in certain cases a compulsory destination clause; whereas this situation should be treated as a variation of the refund where the rate of the refund applicable on the day on which export takes place is lower than the rate of the refund applicable on the day of advance fixing, adjusted where appropriate to the day on which export takes place;

Whereas exporters may be exempted from furnishing proof that agricultural products have reached their destination where the refund does not reach certain levels; whereas the purpose of this provision is to simplify the administrative work involved in the submission of the proof;

Whereas, to enable exporters to finance their transactions more easily, Member States should be authorized to advance all or part of the amount of the refund as soon as the export declaration is accepted, subject to the provision of security to guarantee repayment of the amount advanced if it should later be found that the refund ought not to have been paid;

Whereas Regulation (EEC) N° 565/80...