ext/celex/31986R0548

No L 55/52 Official Journal of the European Communities 1 . 3 . 86

COMMISSION REGULATION (EEC) No 548/86 of 27 February 1986 laying down detailed rules for the application of accession compensatory amounts

THE COMMISSION OF THE EUROPEAN COMMUNITIES, been entered for consumption in the Member State of destination ; whereas, to this end, the provisions of Article 20 (3) of Commission Regulation (EEC) No 2730/79 of 29 Having regard to the Treaty establishing the European November 1979 laying down common detailed rules for Economic Community, the application of the system of export refunds on agri ­ cultural products f), as last amended by Regulation (EEC) Having regard to the Act of Accession of Spain and No 568/85 (8), should be applied ; whereas in cases where Portugal, use is made of Article 10 of Council Regulation (EEC) No 1677/85 of 11 June 1985 on monetary compensatory amounts in agriculture (9), this evidence must also meet Having regard to Council Regulation (EEC) No 467/86 of the requirements of Article 1 5 of Commission Regulation 25 February 1986 laying down general rules for the (EEC) No 3154/85 (10) ; system of accession compensatory amounts for cereals ('), arid in particular Article 8 thereof, and to the correspon ­ ding provisions of the other Regulations laying down Whereas, in order to facilitate the financing of exports, general rules for the system of accession compensatory Member States should be authorized to advance to expor ­ ters, once the customs export formalities have been amounts applicable to agricultural products, completed, all or part of the accession compensatory amount, provided that a secrity has been lodged guarante ­ Whereas the accession compensatory amounts are eing that the advance will be repaid should it later emerge charged on imports and granted on export ; whereas, for that no accession compensatory amount fell to be paid ; the sake of uniformity, the procedures to be complied with should be aligned with existing customs procedures Whereas the correcting amount provided for in Article as far as possible ; whereas, for this purpose, the provi ­ 152 of the Act of Accession for fruit and vegetables and sions, inter alia, of the following Regulations should be taken into account : the regulatory amount provided for in Article 123 for wine sector products are both applicable under certain conditions ; whereas at present it appears desirable that — Council Regulation (EEC) No 754/76 of 25 March 1976 on the customs treatment applicable to goods the provisions of this Regulation should not apply to either of them ; returned to the customs territory of the Commu ­ nity (2), Whereas the measures provided for in this Regulation are — Council Regulation (EEC) No 2102/77 of 20 in accordance with the opinions of all the relevant September 1977 introducing a Community export management committees, declaration (3), — Commission Regulation (EEC) No 223/77 of 22 December 1976 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure (4), as last amended HAS ADOPTED THIS REGULATION : by Regulation (EEC) No 1209/85(0, — Commission Regulation (EEC) No 409/86 of 20 February 1986 on methods of administrative coopera ­ Article 1 tion to safeguard during the transitional period the free movement of goods in trade between the 1 . This Regulation lays down detailed rules for the Community as constituted on 31 December 1985, on application of the system of compensatory amounts, the one hand, and Portugal and Spain on the other hereinafter referred to as 'accession compensatory hand, and in trade between the two new Member amounts', provided for in Articles 72 and 240 of the Act States (6) ; of Accession .

Whereas the accession compensatory amount should not 2. The provisions of this Regulation shall also apply to be paid until evidence is provided that the products have the compensatory amounts referred to in Articles 118 and 304 of the Act of Accession . (>) OJ No L 53, 1 . 3 . 1986 . (2) OJ No L 89 , 2. 4. 1976, p. 1 . (3) OJ No L 246, 27. 9 . 1977, p. 1 . 0 OJ No L 317, 12. 2. 1979, p. 1 . («) OJ No L 38 , 9 . 2. 1977, p. 20 . (8) OJ No L 65, 6. 3 . 1985, p. 5 . j5) OJ No L 124, 9. 5. 1985, p. 19. 0 OJ No L 164, 24. 6. 1985, p. 6. ¥) OJ No L 46, 25. 2. 1986, p. 5. H OJ No L 310, 21 . 11 . 1985, p . 9 .

1 . 3 . 86 Official Journal of the European Communities No L 55/ 53

3 . For the purposes of this Regulation : 3 . No accession compensatory amount shall be granted on products which are not of sound and fair merchantable (a) 'products' shall mean agricultural products covered by quality, or on products intended for human consumption a common organization of a market ; whose characteristics or condition rule out or substantially impair their use for that purpose. (b) 'export declaration' shall mean either :

— the export declaration as referred to in Regulation (EEC) No 2102/77, or Article 6 — without prejudice to customs provisions, any other declaration prescribed by the Member States to be The export declaration used for the completion of submitted to the customs authorities at the time of customs export formalities in order for products to qualify completion of the customs export formalities with for an accession compensatory amount must include all a view to applying accession compensatory such particulars as are necessary for determining the amounts . accession compensatory amount, in particular :

(a) the relevant heading or subheading of the Common Customs Tariff ; Article 2 (b) a description of the products in accordance with the nomenclature used for accession compensatory 1 . On import into Portugal or Spain of products not amounts ; having either of the status referred to in Article 9 (2) of the Treaty, the quantity, nature and characteristics of such (c) the net weight of the products or, where applicable, products necessary for the determination of the accession the quantity expressed in the unit of measurement to compensatory amounts shall be established according to be taken into account in determining the accession the provisions applicable to import duties in trade with compensatory amount in respect of each heading or third countries . subheading of the Common Customs Tariff ; (d) in so far as it is necessary for determining the 2. On export from Portugal or Spain to third countries, accession compensatory amount, particulars of the the quantity, nature and characteristics of products neces ­ composition of the products. sary for the determination of the accession compensatory amounts shall be established according to the provisions applicable to export refunds. Article 7

Article 3 1 . The accession compensatory amount to be granted shall be paid only on submission of the export declaration indicating the particulars referred to in Article 6 and the The provisions in force under customs legislation gov ­ date on which the declaration was accepted -by the erning trade with third countries shall apply to the customs authorities . accession compensatory amounts to be charged in intra ­ Community trade. If the export declaration cannot be produced, the com ­ petent authorities may exceptionally accept an authenti ­ cated photocopy or duplicate thereof issued in accordance Article 4 with national provisions.

Articles 5 to 9 shall apply to the granting of accession 2. Payment of the accession compensatory amount compensatory amounts in intra-Community trade. shall moreover be subject to production, in addition to the document specified in paragraph 1 , of :

Article 5 (a) evidence that the goods have been entered for consumption in a Member State in respect of which 1 . Unless the amount is fixed in advance, the accession the accession compensatory amount is applicable. This evidence shall be provided : compensatory amount to be granted shall be the amount in force on the date on which the customs authorities — as specified in Article 20 (3) (a) or (c) of Regulation accept the export declaration by which the exporter states (EEC) No 2730/79 mutatis mutandis, his intention to export the products in question and — in cases where use is being made of Article 10 of qualify for an accession compensatory amount. Regulation (EEC) No 1677/85, by means of the This date shall also be used for determining the quantity, procedure laid down in Article 15 of Regulation nature and characteristics of the products exported. (EEC) No 3154/85,

2. At the time of acceptance of the export declaration, and the products shall be placed under customs control and shall so remain until they are entered for consumption. (b) a copy or photocopy of the transport document.

No L 55/54 Official Journal of the European Communities 1 . 3 . 86

3 . If there are serious doubts about the true destination the additional 15 % shall not be charged. of the goods, the competent authorities of the Member Securities shall be released in proportion to the accession States may require additional evidence to demonstrate to compensatory amount in respects of which the evidence their satisfaction that they have actually been placed on required under this Regulation has been provided. the market in the Member State in respect of which the accession compensatory amount is applicable. 3 . If an amount due from an exporter is not paid despite a request to that effect the security covering it 4. The evidence referred to in paragraph 2 (a) not be shall be forfeit . required in cases where the goods have been irretrievably lost for reasons of force majeure after they left the expor ­ Article 9 ting Member State. 1 . Accession compensatory amounts shall be granted only on receipt of written application from the person Article 8 concerned and shall be made by the Member State on whose territory the export declaration was accepted. 1 . Member States shall advance to the exporter at his Member States may prescribe the use of a special applica ­ request all or part of the accession compensatory amount tion form . as soon as customs export formalities are completed, on 2. Except in cases of force majeure, no claim for condition that he provides security to guarantee repay ­ payment shall be entertained unless the relevant docu ­ ment of the amount advanced plus 15 % . They may ments are submitted within 12 months following the date specify the circumstances under which applications for on which the customs authorities accepted the export advance paymant of part of the amount will be declaration referred to in Article 5 . considered . 3 . The competent authorities of a Member State may The amount of the advance shall be calculated using the require translation of all the documents supporting the accession compensatory amount rate applicable for the claim for payment of accession compensatory amounts destination declared and adjusted by any monetary into the official language or one of the official languages compensatory or other amount applicable under Commu ­ of the Member State . nity Regulations. Article 10 2. If the amount advanced is greater than that actually due on the goods exported the exporter shall pay 115 % Where products are reimported into the Member State of of the the difference between the two amounts. exportation after being exported to another Member State, the provisions of Regulation (EEC) No 754/76 shall apply If however by reason of force majeure : mutatis mutandis in the Member State of reimport to products fulfilling the conditions set in Article 2 (2) of the — the evidence required under this Regulations for said Regulation. payment to the accession compensatory amount cannot be provided, or Article 11 — the goods go to a destination other than that for which the advance was calculated, This Regulation shall enter into force on 1 March 1986.

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

Done at Brussels, 27 February 1986. For the Commission Frans ANDRIESSEN Vice-President