31973R3348

No L 342/ 16 13 . 12 . 73 Official Journal of the European Communities

REGULATION ( EEC) No 3348 /73 OF THE COMMISSION of 12 December 1973 concerning the levying of a tax on the exportation of certain goods covered by Regulation (EEC) No 1059/69

THE COMMISSION OF THE EUROPEAN Whereas, as far as the clauses of implementation of COMMUNITIES, the export tax are concerned , it is advisable to have recourse to the Commission Regulation (EEC) No 1279/71 (5) of 17 June 1971 on the use of Community Having regard to the Treaty establishing the European transit documents for the purpose of applying certain Economic Community ; measures on the exportation of certain goods, as last amended by the Act (6) annexed to the Treaty ( 7) Having regard to Council Regulation ( EEC) No concerning the Accession of new Member States to 1059/69 (') of 28 May 1969, laying down the trade the European Economic Community and to the Euro­ arrangements applicable to certain goods resulting pean Atomic Energy Community ; from the processing of agricultural products, as last amended by Council Regulation (EEC) No Whereas it is necessary, should the goods concerned 1491 /73 (2 ), and in particular Article 9(a) thereof, definitively leave the Community territory during transit from one point within it to another, to provide Whereas the Commission , in virtue of Article 16 of for appropriate measures to collect the tax in ques­ Council Regulation No 1009/67/EEC (3) of 18 tion ; December 1967 on the common organization of the market in sugar as last amended by Regulation (EEC) Whereas, in accordance with Article 9 (a) (2) of Regula­ No 1 928 /73 (4) has fixed a special levy on the export tion ( EEC) No 1059/ 69 , the Member States have been of white sugar, to be applied from 22 November consulted about this measure, 1973 ;

Whereas the aim of this tax is to prevent massive exportation of sugar outside the Community from creating a shortage within the Community ; HAS ADOPTED THIS REGULATION :

Whereas this measure covers only basic products ;

Article 1 Whereas the aims pursued might not be reached unless this measure is extended to certain goods covered by subheading Nos 18.06 D and 21.07 F of 1 . All exports from the Community to third coun­ the Common Customs Tariff, consisting of food prepa­ tries of goods falling into one of the categories rations for the manufacture of which a large quantity mentioned in Article 9 (2) of the Treaty, and listed in of sugar can be used ; the Annex to this Regulation, shall be liable to an export tax. The amount of this tax per 100 kg of the goods shall be equal to the amount applicable per 100 Whereas it appears adequate to limit an export to kg of white sugar of heading No 17.01 of the simple mixture of products covered by subheading Nos 18.06 D and 21.07 F of the Common Customs Common Customs Tariff, of the special levy, fixed in virtue of Article 16 of Regulation No 1009/67/ EEC Tariff, containing 50 % or 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) and the provisions made in accordance to that provi­ sion . excluding, however, preparations for the manufacture of ice-cream and chocolate milk crumbs ; 2. Shall also be liable to this tax goods, mentioned Whereas this export tax is not prejudicial to the in the Annex, which do not fall into one of the catego­ specific interests of the sugar processing industry, ries mentioned in Article 9 (2) of the Treaty, because since this measure only covers unelaborated products of the customs status of their packaging or the fact consisting of simple mixtures ; that they result from the incorporation or addition of sugar to other products . (') OJ No L 141 , 12. 6 . 1969 , p . 1 . I2) OJ No L 151 , 7. 6. 1973, p. 1 . (5) OJ No L 133, 19 . 6. 1971 , p . 32 . (3 ) OJ No 308 , 18 . 12. 1967, p . 1 . (6) OJ No L 73, 27. 3 . 1972, p . 14. (4) OJ No L 199 , 19 . 7. 1973 , p. 7 . (7) OJ No L 73, 27. 3 . 1972, p . 5.

13 . 12 . 73 No L 342/ 17 Official Journal of the European Communities

Article 2 chargeable in the event of exportation outside the Community. 1 . The rate of the export tax shall be that which is applicable on the day of completion of the customs 3 . This guarantee shall be released in proportion to formalities mentioned in Article 8 (2) (b) of Commis­ the quantity in respect of which proof is produced sion Regulation ( EEC) No 1373 / 70 ( J ) of 10 July 1970 , that it has reached its destination . This proof shall be on the common detailed rules for the application of furnished by the return to the office of departure of the system of import and export licences and advance one of the documents referred to in Article 2 and 3 of fixing certificates for agricultural products subject to a Regulation (EEC) No 1279/71 or of a national docu­ ment . single price system as last amended by Regulation ( EEC) No 1796/ 73 (2 ). 4. In the cases referred to in Article 5b of Regula­ 2. The export tax shall be charged by the Member tion (EEC) No 1279/71 , the day during which the State on whose territory the formalities referred to in required formalities are completed concerning the paragraph 1 are completed . It shall be due not later dispatch of the goods is considered as the day on which the customs formalities referred to in Article than the day on which these formalities are completed . 2(1 ) of this Regulation are completed .

5 . The provisions of paragraph 2 shall not be appli­ Article 3 cable if the goods concerned come under the Commu­ nity transit system , and if, within the framework of 1 . For the application of the export tax, movement this system a guarantee in a form other than cash has of the goods mentioned in the Annex within the Community shall be subject to the conditions laid been provided, or if an exoneration from the obliga­ down by Regulation (EEC) No 1279 /71 . tion to provide such a guarantee has been given with regard to the status of the principal concerned . 2. Where it is clear from the information appearing on the document that the goods mentioned in the Article 4 Annex moving between two points situated within the Community will leave the territory of the Community This Regulation shall enter into force on the day otherwise than by air in the course of transportation, following its publication in the Official Journal of the dispatcher shall provide a security equal to the tax the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States .

Done at Brussels , 12 December 1973 .

For the Commission

The President Francois-Xavier ORTOLI

(') OJ No L 158 , 20 . 7 . 1970 , p . 1 . (2 ) OJ No L 183 , 5 . 7 . 1973 , p . 1 .

No L 342/ 1* Official Journal of the European Communities 13 . 12. 73

ANNEX

CCT heading Description No

18.06 Chocolate and other food preparations containing cocoa :

ex D. Other ( with the exception of preparations for the manu­ facture of ice cream , flavoured and/or coloured, and chocolate milk crumbs ) with a sucrose content by weight ( including invert sugar expressed as sucrose) equal to or exceeding 50 %>, excluding those preparations which are close wrapped in immediate packings of a net capacity of 2.5 kg or less

21.07 Food preparations not elsewhere specified or included :

ex F. Other, ( with the exception of preparations for the manu­ facture of ice cream , flavoured and/or coloured and improvers for baking) having a sucrose content by weight ( including invert sugar expressed as sucrose ) equal to or exceeding 60 °/o, excluding those which are close wrapped in immediate packings of a net capacity of 2.5 kg or less