31967R1041
Official Journal of the European Communities 323
23.12.67 OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES No 314/9
REGULATION No 1041 /67/EEC OF THE COMMISSION of 21 December 1967 on detailed rules for the application of export refunds on products subject to a single price system
THE COMMISSION OF THE EUROPEAN COM Having regard to Council Regulation No 177/67/EEC MUNITIES , of 27 June 1967 laying down general rules for grant ing export refunds on pigmeat and criteria for fixing the amount of such refunds, and in particular Having regard to the Treaty establishing the Euro Article 6 (2), second subparagraph, and Article 6 (3 ) pean Economic Community ; thereof ;
Having regard to Council Regulation No 136/67/EEC1 Having regard to Council Regulation No 122/67/EEC8 of 22 September 1966 on the establishment of a of 13 June 1967 on the common organisation of the common organisation of the market in oils and fats, market in eggs , and in particular Article 9 (3 ) thereof ; and in particular Article 43 thereof ; Having regard to Council Regulation No 175/67/EEC9 Having regard to Council Regulation No 142/67/EEC2 of 27 June 1967 laying down general rules for grant of 21 June 1967 on export refunds on colza, rape ing export refunds on eggs and criteria for fixing and sunflower seeds , and in particular Article 5 (2), the amount of such refunds , and in particular Article second subparagraph. Article 5 (3 ) and Article 6 6 (2), second subparagraph and Article 6 (3) thereof ; thereof ;
Having regard to Council Regulation No 171/67/EEC3 Having regard to Council Regulation No 123/67/EEC10 of 27 June 1967 on export refunds and levies on olive of 13 June 1967 on the common organisation of the oil, and in particular Article 8 (2), second subpara market in poultrymeat and in particular Article 9 (3) graph, Article 8 (3 ) and Article 11 thereof ; thereof ;
Having regard to Council Regulation No 120/67/EEC4 Having regard to Council Regulation No 176/67/EEC11 of 13 June 1967 on the common organisation of the of 27 June 1967 laying down general rules for market in cereals , and in particular Articles 16 (6) and granting export refunds on poultrymeat and criteria for 32 ( 1 ) thereof ; fixing the amount of such refunds , and in particular Article 6 (2), second subparagraph and Article 6 (3 ) Having regard to Council Regulation No 139/67/EEC5 thereof ; of 21 June 1967 laying down general rules for grant ing export refunds on cereals and criteria for fixing Having regard to Council Regulation No 359/67/EEC12 the amount of such refunds , and in particular Article of 25 July 1967 on the common organisation of the 7 (2), second subparagraph and Article 7 (3) thereof ; market in rice, and in particular Article 17 (6) thereof ;
Having regard to Council Regulation No 121/67/EEC0 Having regard to Council Regulation No 366/67/EEC13 of 13 June 1967 on the common organisation of the of 25 July 1967 laying down general rules for granting market in pigmeat, and in particular Article 15 (6) export refunds on rice and criteria for fixing the thereof ;
7 OJ No 130 , 28.6.1967, p . 2614/67. 1 OJ No 172 , 30.9.1966, p . 3025/66. 8 OJ No 117, 19.6.1967. p . 2293/67. 2 OJ No 125 , 26.6.1967, p. 2461 /67. 9 OJ No 130 , 28.6.1967, p . 2610/67. 3 OJ No 130 , 28.6.1967, p. 2600/67. 10 OJ No 117, 19.6.1967, p . 2301 /67. 4 OJ No 117, 19.6.1967, p . 2269/67. 11 OJ No 130 , 28.6.1967, p . 2612/67. 5 OJ No 125 , 26.6.1967, p . 2453/67. 12 OJ No 174 , 31.7.1967, p . 1 . 6 OJ No 117, 19.6.1967, p. 2283/67. 13 OJ No 174 , 31.7.1967, p . 34.
324 Official Journal of the European Communities
amount of such refunds, and in particular Article 6 (2), established consisting of an exit certificate serving as second subparagraph, and Article 6 (3) thereof ; proof ;
Whereas the arrangements provided for in this Regu Whereas the Regulations on the common organisation of markets provide that, to the extent necessary to lation may be extended only to products in free cir culation within the Community ; whereas , moreover, enable products covered by their provisions to be exported, a refund may be granted to cover the differ exported products which have qualified for a refund should be of such a quality that they can be market ence between quotations or prices for these products ed on normal terms ; in the Community and on the world market ;
Whereas the Regulations on the common organisation Whereas the operative date for determining the amount of markets provide that for certain products the re of the refund should be specified ; whereas certain fund may, save as otherwise provided, be granted only Regulations provide that this date should be the day of if these products are of Community origin ; whereas, exportation ; whereas a method of determining this day therefore , this concept should be defined ; whereas should be found, in line with economic requirements , goods obtained entirely in the Community must be which ensures equal treatment for exporters in Member regarded as originating in the Community ; whereas, States and reflects the tendency in the Community until a Community definition of the origin of goods is to carry out customs controls at the place of pro adopted, the standards in force in the Member State duction ; whereas , consequently, when the factors for in which the customs export formalities are com calculating the refund are determined, the operative pleted should be referred to when decisions are being day should be that on which the customs authority taken on the origin of goods manufactured in the accepts the document in which the declarant states his Community from products from third countries ; intention to export the products in question and receive a refund ; Whereas where the rate' of the refund is varied according to the destination of the exported products , Whereas the general rules laid down by the Council proof must be furnished , that the product has reached provide that the refund is paid upon proof that the the destination for which the refund was fixed ; products have been exported from the Community ; whereas , since uniform methods of proof cannot at whereas in order that the concept of exportation present be laid down because of the different rules from the Community may be interpreted in a uniform applied by importing third countries , documents manner, the operative date should be that on which should be accepted which establish beyond doubt, the goods leave the geographical territory of the while interfering as little as possible with trade, that Community ; the exported goods have reached their destination ;
Whereas in order to put exporters of products for Whereas in the Member States products imported from which a varied refund is granted on an equal footing third countries for certain uses are exempt from levies with other exporters , provision should be made for or duties ; whereas , inasmuch as those uses are sub paying the part of the refund calculated on the basis stantial, Community products should be placed on an of the lowest rate of refund applicable on the day on equal footing with products from third countries ; which the customs export formalities are completed as soon as the exporter has furnished proof that the Whereas certain transactions can lead to abuses by product has left the geographical territory of the reason of differences between the rate of the refund Community ; and that of the levy ; or by reason of the nature of the goods exported or of export markets ; whereas to Whereas , since the day on which the customs export prevent such abuses Member States should be author formalities are completed is taken to be the day of ised to require, before paying the refund, further exportation for the purposes of determining the rate of evidence in addition to proof that the product has the refund, provision should be made for the refund left the geographical territory of the Community ; to be paid by the Member State on whose territory the customs formalities were completed ; Whereas it should be verified the products leaving the Community are in fact those which were the subject Whereas , to enable exporters to finance their trans of the customs export formalities ; whereas , since a actions more easily, Member States should be . author Community product may have to cross the territory of ised to advance all or part of the amount of the other Member States before leaving the geographical refund as soon as the customs export formalities are territory of the Community, a method of adminis completed, subject to the lodging of a deposit or a trative co-operation between Member States should be security recognised as equivalent thereto in respect of
Official Journal of the European Communities 325
the repayment of this advance if it is later found that 3 . The day on which the customs export for the refund should not have been paid ; malities are completed shall be the operative date for determining the quantity, nature and characteristics of Whereas, if use has been made of the above facility the product exported . and it is later found that the refund should not have been paid, the exporters would have received free Article 2 credit to which they were not entitled ; whereas , there fore, measures should be taken to prevent, except in case of force majeure, undue receipt of credit of this The following shall be treated as exports from the kind ; Community : — supplies for victualling sea-going vessels or aircraft Whereas , for administrative reasons, applications for serving on international routes , including intra payment of the refund should be made within a Community routes , reasonable period ; — supplies to international organisations established in the Community, Whereas in France certain products may be bonded for export, the refund being paid as soon as the products — supplies to armed forces stationed in the territory have been so bonded ; whereas the immediate abolition of a Member State other than that of their flag, of this procedure might harm exporters in that country ; whereas the French Republic should therefore be where like products imported from third countries authorised to retain the procedure as a transitional for those uses are exempted from levies or duties on measure in respect of cereals and oil seeds , for which importation into the Member State in question, the it is particularly important ; whereas in respect of provisions of Article 1 being applicable. other products such difficulties may be overcome by authorising that Member State , until 30 June 1968 , to increase from forty-five to one hundred days the period Article 3 between the completion of customs export formalities and the time when the product leaves the geographi 1 . The refund shall be paid only upon proof that cal territory of the Community ; the product in respect of which customs formalities have been completed : > Whereas the measures provided for in this Regulation are in accordance with the Opinions of the Manage — has left the geographical territory of the Com ment Committees for Oils and Fats , for Cereals , for munity unaltered , in the case referred to in Article 1 , or Pigmeat, and for Poultrymeat and Eggs ; — has reached its destination unaltered , in the cases listed in Article 2 . HAS ADOPTED THIS REGULATION : 2. For the purposes of this Regulation, products shall be considered to have left the geographical terri Article 1 tory of the Community when they have left for terri tories which , although forming part of the geographi 1 . For the purposes of determining the rate of the cal territory of a Member State, form part of the refund on products covered by Regulations Nos customs territory of a third country ; however, prod 136/66/EEC, 120/67/EEC, 121/67/EEC , 122/67/EEC, ucts shall not be considered to have left the geo 123/67/EEC and 359/67/EEC where the refund is not graphical territory of the Community when sent to fixed in advance, and of determining any adjustments territories which, although forming part of the geo to be made to the rate of the refund where it graphical territory of a third country, form part of is fixed in advance, the date of exportation shall be the customs territory of a Member State . the day on which the customs authority accepts the document by which the declarant states his intention to export the products in question and qualify for a Article 4 refund. At the time of such acceptance the products shall be placed under customs control until they leave 1 . In certain cases , by reason of difference between the Community or, in any of the cases mentioned in the rate of the refund and that of the levy, or by Article 2, until they reach their destination . reason of the nature of the exported products or of export markets , Member States may require, as a 2. For the purposes of this Regulation, acceptance condition for payment of the refund, proof not only of the document referred to in paragraph 1 shall be that the product has left the geographical territory of considered to be the completion of the customs export the Community, but also that the product in question formalities . has been imported into a third country and, where
326 Official Journal of the European Communities
appropriate, proof of the conditions under which it 2. Exceptionally, the exit certificate may be issued to was imported. Proof of importation into a third country the exporter or endorsed a posteriori, provided that shall be given in accordance with the provisions of the exporter proves that the goods which were pre Article 8 (1 ). sented at the office or which passed through it are those described on the certificate applied for or issued . 2. Production of the proof provided for in para This document can , moreover , be endorsed a posteriori graph 1 may be made obligatory in accordance with in the cases listed in Article 2 , where national cus the procedure laid down in Article 38 of Regulation toms regulations so permit. No 136/66/EEC and in the corresponding Articles of If an exit certificate is lost, the customs authorities the other Regulations mentioned . of the issuing office may exceptionally issue a dupli cate of that document which must be endorsed in the 3 . The exporter may be released from the obligation same way as the original document . to furnish the proof provided for in paragraph 1 if it cannot be given owing to force majeure ; in that case 3 . The Customs authorities of the office issuing other forms of proof may be required . the exit certificate may, for purposes of verification, return this document to the -customs offices which Article 5 made the endorsements .
1 . If, before leaving the geographical , territory of the Article 6 Community or before reaching one of the destinations listed in Article 2, a product for which customs export A refund shall be granted only in respect of prod formalities have been completed crosses Community ucts in free circulation within the Community which territory other than that of the Member State in are of sound and fair marketable quality and, in the whose territory such formalities took place , proof that case of products intended for human consumption , the product has left the geographical territory of the which have characteristics or are in a condition such Community or reached the intended destination shall , as do hot exclude or substantially impair their use for pending the introduction of a Community transit that purpose. system, be furnished in the form of an exit certificate, the model of which is shown in the Annex . Article 7 . This certificate, bearing a serial number, shall be issued 1 . For the application of the second indent of at least in duplicate by the customs office where the customs export formalities are completed.' The orig Article 7 ( 1 ) of Regulation No 139/67/EEC and of the inal of the certificate shall be issued to the exporter second indent of Article 6 (1 ) of Regulations Nos 175/67/EEC , 176/67/EEC , 177/67/EEC and366/67/EEC and the copy shall be kept by the customs office of exit or sent directly by that office to the auth the following provisions shall apply. ority responsible for paying the refund. The exporter's copy shall accompany the goods . It shall be endorsed 2. Until a Community definition of the origin of by the intermediate customs offices where the goods goods is adopted, goods shall be treated as orig have to be presented and by the customs office of inating in the .Community if they are obtained entirely exit from the Community or by the office certifying in the Community, or have undergone in the Com that the product has reached its destination in the munity what constitutes processing or working in cases referred to in Article 2 . It shall then , within terms of the rules of the Member State in which the eight days following the last endorsement, be returned Customs export formalities are completed. by the office concerned to the national authority shown in the certificate heading . 3 . The exporter must declare the origin of the product in question in terms of the rules in force Endorsements shall not be made by intermediate in the Member State referred to in paragraph 2. This declaration shall be verified in the same way . as the customs offices if the goods are transported from the other items in the export declaration. office where the customs export formalities are com pleted to the customs office of exit from the Com munity : Article 8 — under an international road or rail transport arrangement or 1 . For the application of the first subparagraph of Article 7 (2) of Regulation No 139/67/EEC, the first — under customs seal ; however, if the seals are subparagraph of Article 5 (2) of Regulation No 142/ replaced, the customs office affixing the new seal 67/EEC, the first subparagraph of Article 8 (2) of must endorse the certificate . Regulation No 171/67/EEC and the first subparagraph
Official Journal of the European Communities 327
of Article 6 (2) of Regulations Nos 175/67/EEC, 2. If, through force majeure : 176/67/EEC, 177/67/EEC and 366/67/EEC the party concerned must submit one copy of the transport — the proofs referred to in paragraph 1 cannot be document and, at the discretion of the competent furnished, the increases provided for in that national authorities, one or more of the following paragraph shall not be charged ; documents certifying arrival in the country of desti nation or for the use in question : a copy of the customs — the proofs referred to in paragraph 1 cannot be or port document made out in the country of desti furnished within the time limits laid down , these nation, a certificate issued by the official services of one time limits may be extended , at the request of of the Member States established in that country, the exporter, for a period considered necessary by a certificate by an international control and surveil the competent authority in the light of the circum lance company. The competent national authorities stances invoked ; may recognise other documents as equivalent and may require additional forms of proof. They shall so — the goods reach a destination other than that for inform the Commission which shall inform the other which the advance was calculated, repayment of Member States thereof. that advance shall be limited to any amount unduly paid. 2. The part of the refund calculated on the basis of 3 . The repayments mentioned in paragraphs 1 and 2 the lowest rate of refund applicable on the day on shall be required only in proportion to the quantities which the customs export formalities are completed of goods in respect of which the proofs referred to in shall, however, be paid immediately proof is furnished paragraph 1 are not furnished . that the product has left the geographical territory of the Community, subject to the application of Article 4 . 4. The advance, plus any increase, shall be repaid in accordance with the provisions of this Article when the proofs referred to in paragraph 1 are not furnished Article 9 within the time limits laid down. In such case, if repayment of the advance has been claimed but is not received, the deposit which was lodged shall be for 1 . Member States may pay the exporter in advance feited . all or part of the amount of the refund as soon as the customs export formalities are completed, provided that a deposit is lodged or a security recognised as Article 10 equivalent is given guaranteeing :
1 . The refund shall be paid by the Member State — repayment of that advance plus 5% in cases in whose territory the Customs export formalities where, forty-five days after the day on which the were concluded. customs export formalities were completed, the proof referred to in Article 3 that the product has left the geographical territory of the Com 2. The time limit for claiming payment of the refund munity or has reached its destination has not been shall be six months following the day on which the furnished ; customs export formalities were completed.
— repayment of that advance plus 15% in cases where, six months after the day on which the customs export formalities were completed, the Article 11 proof referred to in Article 3 has been furnished but where the proof referred to in Article 4, if 1 . The French Republic may until 30 June 1968 that Article applied, has not been furnished ; retain its present arrangements for payment of the refund in respect of the products listed in Article 1 — repayment of an amount equal to the difference of Regulation No 120/67/EEC and Article 21 of Regu between the amount paid in advance and that cal lation No 136/67/EEC which have been bonded for culated on the basis of the lowest rate of the export . refund applicable on the day on which the customs export formalities were completed, plus 15% , in cases where, six months after the day on which the 2. In respect of other products covered by this customs export formalities were completed, the Regulation which are bonded for export, the French proof referred to in Article 3 has been furnished Republic may until 30 June 1968 extend the period but where the proof referred to in Article 8 has provided for in the first indent of Article 9 (1) to not been furnished, if that Article is applicable to 100 days, if like products qualified for the export the transaction in question. bonding procedure before 1 December 1967.
328 Official Journal of the European Communities
The time limits laid down in the second and third 121/67/EEC, Article 9 of Regulations Nos- 122/67/EEC indents of Article 9 (1 ) and in Article 10 (2) shall be and 123/67/EEC and Article 17 of Regulation No 359/ extended in the same way. 67/EEC, of a balance between the use of Com munity basic products in the manufacture of processed goods for export to third countries and the use of third country products brought in under inward pro Article 12 cessing arrangements .
Article 1.3 This Regulation shall be applicable without prejudice to. any Community provisions adopted for the establishment, in accordance with Article 16 of Regu This Regulation shall enter into force on 1 February lation No 120/67/EEC, Article 15 of Regulation No 1968 .
This Regulation shall be binding in its entirety and directly applicable in all Member States .
Done at Brussels , 21 December 1967.
For the Commission The President Jean REY
V
Official Journal of the European Communities 329
ANNEX EXIT CERTIFICATE No 000000 CERTIFICATE DE SORTIE CERTIFICATO DI USCITA AUSGANGSBESCHEINIGUNG CERTIFICAAT VAN UITGANG
This certificate is to be forwarded to Ce certificat est à envoyer a Diese Bescheinigung ist zurückzusenden an Questo certificato deve essere inviato a Dit certificaat moet teruggezonden worden aan
(Name and address of the customs authority)
A. Declaration by the party concerned
I , the undersigned ; ( Name and forename or business name and full address) declare that the goods which are described below and which are the subject of export document1 No
issued by (Member State) on 19.
Parcels CCT Description of goods according to the tariff Gross weight Net weight Order No Number and nomenclature for refunds Marks and heading No (kg) (kg) numbering N ature 1 2 3 4 5 6 7
,
Total number of parcels (column 3) (in words) and total quantities (column 7)
are exported to (third countries ) 2 are delivered to 1 2 I certify that these goods qualify for an export refund . (Place) (Date) 19
(Signature of the party concerned )
B. Endorsement by the customs office where the customs export formalities are completed Export Document : model No of Remarks 3 Means of transport4 Customs seals Name and address of Customs office (Place) (Date) 19..
Official stamp (Signature of officer)
1 ' Export document' means the export licence or, where appropriate, any other document required by agricultural regulations . 2 Delete as appropriate. 3 Any special points noted during the checking of goods must be recorded here, in particular details of samples taken . 4 State the name of the ship, the number of the wagon or the number of the vehicle, as the case may be .
330 Official Journal of the European Communities
C. Endorsement to the effect that the goods have duly passed through the intermediate customs offices1
1 . Exit office of the Member2 State from which the goods 2 . Entry office of the first Member State through which leave the goods pass
Remarks3 Remarks (Place) (Date) 19 .. (Place) (Date ) 19 ..
Official stamp Official stamp ( Signature of the officer) (Signature of the officer)
3 . Exit office of the first Member State through which the 4. Entry office of the second Member State through which goods pass the goods pass
Remarks3 Remarks 3 ( Place) (Date) 19.. (Place) (Date) 19 ..
Official stamp Official stamp (Signature of the officer) ( Signature of the officer)
5 . Exit office of the second Member State through which 6 . Entry office of the Member State of exit from the the goods pass Community
Remarks 3 Remarks 3 (Place) (Date) 19 .. (Placé) (Date) 19 ..
Official stamp Official stamp (Signature of the officer ) (Signature of the officer)
D. Transhipments and incidents during transport
Statement of the occurrence and of the measures taken3 Endorsement by the competent authorities
E. Endorsement by the office of exit from the Community or by the office responsible for surveillance of the destination referred to in Article 2 of Regulation No The goods described on the front of this certificate — left Community territory on 19 4 — were delivered at on ; 19 4 Customs office
Official stamp (Signature of the officer)
1 No endorsement is required if the goods are transported from the office where the customs formalities were completed to the customs office of exit from the Community. — under an international road or rail transport arrangement, or — under customs seal : however, if the seals are replaced , the customs office affixing the new seal must endorse the certificate . 2 To be completed if the exit office and the office where the customs formalities were completed are not the same . 3 Give details of any new seals. 4 Delete as appropriate .