31974R2110

10 . 8 . 74 Official Journal of the European Communities No L 220/ 1

I

(Acts whose publication is obligatory)

REGULATION (EEC) No 2110 /74 OF THE COMMISSION

of 26 July 1974 amending Regulation No 1041 /67/EEC on detailed rules for the application of export refunds on products subject to a single price system

THE COMMISSION OF THE EUROPEAN able for the purpose of simplifying administrative COMMUNITIES , procedures to make provision for a more flexible procedure than that involving use of the control copy ;

Having regard to the Treaty establishing the European Whereas Articles 4 and 8 of Regulation 1041 / 67/ EEC Economic Community ; contain provisions designed to prevent abuses in connection with the payment of export refunds and providing for payment of a certain part of the refund Having regard to the Regulations mentioned in the which varies according to the destination of the citations to Commission Regulation No 1041 / product ; whereas experience has shown that those 67/EEC ('), as last amended by Regulation (EEC) No provisions should be specified in greater detail and 131 /73 (2); made more stringent ;

Whereas Article 3 of Regulation No 1041 /67/ EEC Whereas it may happen that by reason of circum­ provides that the refund is to be paid only upon proof stances beyond the trader's control the control copy as that the product in respect of which customs export aforesaid cannot be produced although the product formalities have been completed has left the geogra­ has left the geographical territory of the Community phical territory of the Community ; whereas Article 5 or, in the case of operations as specified in Article 2 of of that Regulation provides that if a product crosses Regulation No 1041 /67/ EEC, has reached its destina­ Community territory other than that of the Member tion ; whereas such a situation is likely to prove an State in whose territory customs export formalities obstacle to trade ; whereas in such circumstances other took place, such proof is to be furnished by produc­ documents should be recognized as equivalent ; tion of the control copy provided for in Article 1 of Commission Regulation (EEC) No 2315/69 (3) of 19 Whereas experience has shown that certain provisions November 1969 , as last amended by Regulation (EEC) of Regulation No 1041 / 67/ EEC should be specified in No 690/73 (4) ; whereas Commission Regulation (EEC) greater detail or amended in the light of technical No 304/71 (5) of 11 February 1971 on simplification requirements ; of the Community transit procedure for goods carried by rail, as last amended by the Act (6) annexed to the Whereas the measures provided for in this Regulation Treaty (7) concerning the accession of new Member are in accordance with the Opinions of all the rele­ States to the European Economic Community and the vant Management Committees, European Atomic Energy Community, signed at Brus­ sels on 22 January 1972, provides that if a carriage operation starts within the Community and is to end outside the Community no formalities need be HAS ADOPTED THIS REGULATION : completed at the customs office of the frontier station ; whereas where recourse is had to these provi­ sions of Regulation ( EEC) No 304/71 it seems desir­ Article 1 (') OJ No 314, 23 . 12. 1967, p . 9 . (2 ) OJ No L 17, 20 . 1 . 1973 , p. 19 . The text of Article 3 ( 1 ) of Regulation No 1041 / (3 ) OJ No L 295, 24. 11 . 1969, p . 14. 67/ EEC is replaced by the following : (4) OJ No L 66, 13 . 3 . 1973 , p. 23 . (5 ) OJ No L 35 , 12. 2 . 1971 , p. 31 . (<>) OJ No. L 73 , 27. 3 . 1972, p. 14. ' Save as otherwise provided in Article 4 or 8 , or in 7) OJ No L 73 , 27 . 3 . 1972, p. 5 . cases of force majeure, the refund shall be paid

No L 220/2 Official Journal of the European Communities 10 . 8 . 74

only upon proof that the product ' in respect of 2. Where the import charge is determined which customs export formalities have been wholly or partly on an ad valorem basis, the completed has within 45 days from the date of Commission, acting in accordance with the proce­ completion of those formalities : dure laid down in Article 38 of Regulation No 136/66/EEC and in the corresponding Articles of — left the geographical territory of the Commu­ the other Regulations establishing a common nity unaltered in the case referred to in Article organization of the market, shall determine the 1 , or cases in which the provisions of paragraph 1 (b) — reached its destination unaltered in the cases are in practice to apply. referred to in Article 2 . 3 . The Member States shall inform the Commis­ Where a claimant is unable for reasons of force sion each 1 March and 1 September of the kinds majeure to comply with the time limit specified of case in which paragraph 1 (b) has been applied. in the preceding subparagraph, such time limit This information shall be examined by the may at his request be extended for such period as management committee .' the competent agency of the Member State in which customs export formalities were completed considers necessary in view of the reasons given .' Article 4

Article 2 Paragraph 3 as follows is added to Article 5 of Regula­ tion No 1041 / 67/ EEC : An Article 3a as follows is added to Regulation No 1041 / 67/ EEC : '3 . Where, on completion of customs export formalities, a product is placed under the proce­ 'Article 3a dure provided for in Regulation (EEC) No 304/71 for carriage to a station of destination outside the The provisions . relating to the advance fixing of geographical territory of the Community, payment refunds, to the advance payment, thereof in accor­ dance with the rules laid down by Regulation of the refund shall not be subject to the produc­ tion of proof as provided in paragraph 1 . (EEC) No 441 /69 and to the adjustments to be made shall apply only to products in respect of For the purposes of the preceding subparagraph, which a rate of refund equal to or greater than zero has been fixed .' the office of departure where the customs formalin ties are completed shall ensure that the following endorsement is entered on the document issued for the purposes of payment of the export refund : Article 3

The text of Article 4 of Regulation No 1041 / 67/ EEC " Departure from the geographical territory of the is replaced by the following : Community under Regulation ( EEC) No 304/71 procedure". ' 1 . In the following circumstances payment of the refund shall be conditional not only on the The office of departure may permit the contract of product having left the geographical territory of carriage be varied so that carriage ends within the the Community, but also — save where it has Community only if it is established : perished in transit as a result of forCe majeure — on its having been imported into a third country, — that where the export refund has already been and where appropriate into a specific third paid, such refund has been repaid ; or country : — that the necessary steps have been taken by the (a) where there is serious doubt as to the true desti­ authorities concerned to ensure that the refund nation of the product ; or is not paid .

(b) where, by reason of the difference between the rate of the refund on the exported product and However if the refund has been paid under the the import charge applicable to the like first subparagraph and the product has not left the product on the day when customs export geographical territory of the Community within formalities are completed it is possible that the the prescribed period, the office of departure shall product may be reintroduced into the Commu­ so inform the agency responsible for payment of nity . the export refund and shall provide it as soon as possible with all the necessary particulars . In such In such cases the provisions of the second and cases the refund shall be regarded as having been third subparagraph of Article 8 ( 1 ) shall apply. paid in error.'

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Article 5 concerned have been completed . Proof that customs formalities have been completed shall be furnished by production of the relevant customs The text of Article 6 ( 1 ) of Regulation No 1041 / document, or of a copy or photocopy of such docu­ 67/EEC is replaced by the following : ment certified by the competent authorities . 'A refund shall be granted only in respect of products which come within the terms of Article 9 (2) of the Treaty, irrespective of the legal situation However, if owing to circumstances beyond the with regard to their packaging. control of the importer proof of completion of customs formalities cannot be furnished , or if the proof furnished is considered insufficient in view However, in the case of products which are the of the particular circumstances in the country of subject of trade between the new Member States­ destination, the competent authorities of Member themselves or between the new Member States and States shall require proof that the goods have been the Community as originally constituted, the unloaded. Such proof shall be furnished by produc­ refund shall not be granted unless any accession tion of one or more of the following documents : a compensatory amount applicable to such products copy of the port document made out in the in the Member State in which the customs export country of destination ; a certificate issued by an formalities took place has been collected. official agency of a Member State in that country ; a certificate from an international control and When composite products or goods qualifying for surveillance company. a refund fixed on the basis of one or more of their components are exported, that refund shall be granted only to the extent that the component or In addition , the party concerned shall in all cases components on the basis of which the refund was produce a copy of the transport document. applied for come within Article 9 (2) of the Treaty. This provision shall also apply where the compo­ nent or components on the basis of which the 2. However, without prejudice to the operation refund is applied for came previously within of Article 4, a part of the refund as provided below Article 9 (2) of the Treaty and no longer does so shall be paid on proof being given that the by reason solely of its incorporation in other product has left the geographical territory of the products .' Community :

(a) in the case of exports where the refund is not Article 6 fixed in advance , that part equal to the amount of the refund as calculated on the basis of the The text of Article 6a of Regulation No 1041 /67/ EEC lowest rate of refund applicable on the date on shall be replaced by the following : which the customs export formalities are completed ; 'The refund may be withheld if the amount in respect of any one export declaration, or of two or (b) in the case of exports where the refund is fixed more such declarations submitted together, is 10 in advance and in respect of which no compul­ units of account or less .' sory destination is specified, that part equal to the amount of the refund as calculated on the basis of the lowest rate of refund applicable on the date on which advance fixing took place, A rticle 7 adjusted where necessary to the date on which customs export formalities are completed ; The text of Article 8 of Regulation No 1041 / 67/ EEC is replaced by the following : (c) in the case of exports where the refund is fixed in advance and in respect of which a compul­ ' 1 . Where the rate of refund varies according to sory destination is specified, that part equal to destination , payment of the refund shall, subject to the amount of the refund as calculated : the provisions of paragraph 2, be made only if the product has been imported into the third country — in accordance with (b), if that amount is or countries in respect of which the refund is pre­ lower than that as calculated in accordance scribed . with (a) ;

A product shall be considered to have been — in accordance with (a), if that amount is imported when the customs formalities for entry lower than that as calculated in accordance into free circulation in the third country with (b).

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The provisions of the foregoing subparagraph 2. Where, owing to circumstances beyond the shall apply only where, for a given product, the control of the party concerned, the control copy refund has been fixed for all destinations : required under Article 5 ( 1 ) is not returned to the — on the date on which customs formalities customs office of departure or relevant central body within three months of its date of issue, such were completed, in respect of cases coming party may make application to the competent within (a) or (c) ; agency for other documents to be accepted as — on the date on which application for an equivalent, stating the grounds for such applica­ export licence or advance fixing certificate tion and furnishing supporting documents. The was lodged, in respect of cases coming supporting documents must include the transport within (b). document and one or more of the documents 3 . Where as a result of force majeure a product specified in the second and third subparagraphs of Article 8 ( 1 ). exported under an export licence or advance fixing certificate specifying a compulsory destination is Member States shall each 1 March and 1 delivered to a destination other than that in September send returns to the Commission respect of which such licence or certificate was showing for each market subject to common organ­ issued, then where the person concerned so ization the number of applications made under requests and furnishes proof of force majeure and the preceding subparagraph, the reasons, where# proof, satisfying the requirements of paragraph 1 known, for the failure to return the control copy, of delivery to such other destination , the refund the quantities concerned, the amount of the applicable in respect of the said other destination refunds involved and the nature of the documents shall be paid . accepted as equivalent. 4. Where a transaction is the subject of an 3 . Except in cases of force majeure, no claim export declaration giving entitlement to a refund for payment of the refund shall be entertained not exceeding 300 units of account and offers unless the relevant documents are submitted adequate assurances that the products in question within the six months following the date on which will reach their destination, the competent authori­ the customs export formalities were completed.' ties of Member States may exempt the party concerned from furnishing the proof required Article 9 under paragraph 1 other than the transport docu­ ment.' This Regulation shall enter into force on the third day following its publication in the Official Journal of Article 8 the European Communities.

The text of Article 10 of Regulation No 1041 /67/EEC It shall apply in respect of transactions for which the is replaced by the following : customs export formalities are completed on or after 1 October 1974 . ' 1 . The refund shall be paid only on written application by the party concerned and shall be The provisions of Article 10 (2) of Regulation No paid by the Member State in whose territory the 1041 /67/ EEC may, if those concerned so request, be customs export formalities were completed. applied in respect of transactions for which the Member States may prescribe a special form to be customs export formalities were completed before the used for this purpose . entry into force of this Regulation .

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

Done at Brussels, 26 July 1974.

For the Commission

The President

Francois-Xavier ORTOLI