Commission Regulation (EEC) No 120/89
of 19 January 1989
laying down common detailed rules for the application of export levies and charges on agricultural products
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Regulation No 136/66/EEC of the Council of 22 September 1966 on the establishment of a common organization of the market in oils and fats(1), as last amended by Regulation (EEC) No 2210/88(2), and in particular Articles 19 (3) and 20 (3) thereof,
Having regard to Regulation (EEC) No 804/68 of the Council of 28 (SIC! 27) June 1968 on the common organization of the market in milk and milk products(3), as last amended by Regulation (EEC) No 1109/88(4), and in particular Article 13 (3) thereof,
Having regard to Regulation (EEC) No 2180/71 of the Council of 12 October 1971 on the general rules to be applied to the market in milk and milk products in the event of supply difficulties(5), and in particular Article 2 (1) thereof,
Having regard to Regulation (EEC) No 1603/74 of the Council of 25 June 1974 on the imposition of an export charge on certain cereal, rice and milk-based products containing added sugar in the event of sugar supply difficulties(6), and in particular Article 1 (3) thereof,
Having regard to Regulation (EEC) No 2727/75 of the Council of 29 October 1975 on the common organization of the market in cereals(7), as last amended by Regulation (EEC) No 2221/88(8), and in particular Article 12 (2) thereof,
Having regard to Regulation (EEC) No 2742/75 of the Council of 29 October 1975 on production refunds in the cereals and rice sectors(9), as last amended by Regulation (EEC) No 1009/86(10), and in particular Article 8 (a) thereof,
Having regard to Regulation (EEC) No 2747/75 of the Council of 29 October 1975 laying down general rules to be applied in the event of the cereals market being disturbed(11), as amended by Regulation (EEC) No 2560/77(12), and in particular Article 4 (1) thereof,
Having regard to Council Regulation (EEC) No 1418/76 of 21 June 1976 on the common organization of the market in rice(13) as last amended by Regulation (EEC) No 2229/88(14), and in particular Article 10 (2) thereof,
Having regard to Council Regulation (EEC) No 1432/76 of 21 June 1976 laying down general rules to be applied in the event of the market in rice being disturbed(15), and in particular Article 4 (1) thereof,
Having regard to Council Regulation (EEC) No 426/86 of 24 February 1986 on the common organization of the market in products processed from fruit and vegetables(16), as last amended by Regulation (EEC) No 2247/88(17),
Having regard to Council Regulation (EEC) No 520/77 of 14 March 1977 on the imposition of an export charge on certain products processed from fruit and vegetables and containing added sugar, in the event of sugar supply difficulties(18), and in particular Article 1 (4) thereof,
Having regard to Council Regulation (EEC) No 1785/81 of 30 June 1981 on the common organization of the markets in the sugar sector(19), as last amended by Regulation (EEC) No 2306/88(20), and in particular Articles 13 (2) and 18 (4) and (5) thereof,
Having regard to Council Regulation (EEC) No 1650/86 of 20 May 1986 on export refunds and levies on olive oil(21), and in particular Article 6 thereof,
Whereas Regulation (EEC) No 645/75 of the Commission(22), as last amended by Regulation (EEC) No 3677/86(23), lays down common detailed rules for the application of the export levies and charges on agricultural products; whereas experience has shown that new provisions should be introduced into that Regulation; whereas, for the sake of clarity and administratieve (SIC! administrative) efficiency, the rules applying to the subject should accordingly be recast;
Whereas the export levies and charges form part of the export duties, as defined in particular in Article 1 (2) (e) of Council Regulation (EEC) No 2144/87 of 13 July 1987 on customs debt(24), as amended by Regulation (EEC) No 4108/88(25);
Whereas export levies should not be applied to exports under a licence where the refund is fixed in advance or determined by tender;
Whereas certain transactions are of no economic significance or concern very small quantities; whereas such transactions may be exempted from the export levy;
Whereas it is necessary to specify the date to be taken into consideration for purposes of determining the rate of the export levy and also the Member State which is to collect the export levy;
Whereas, in order to avoid speculative transactions, measures should be taken to ensure that products for which the export declaration has been accepted leave the customs territory of the Community within a reasonable time; whereas the 60-day period laid down for exports qualifying for refunds may also be applied where an export levy is collected; whereas, where that period is exceeded, special provisions must be laid down, in the particular case of export levies, to determine the rates thereof;
Whereas the task of customs authorities is made easier if products to which an export levy has been applied move under a procedure which is different from that used for products to which an export levy is not applied; whereas, to that end, it should be provided that products to which an export levy has been applied move under the external Community transit procedure;
Whereas, where the products concerned leave the Community territory during carriage from one point to another of the latter, appropriate provisions should be laid down to recover the export levy in question where products are not re-introduced into the Community; whereas to that end Commission Regulation (EEC) No 1062/87 of 27 March 1987 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure(26), as last amended by Regulation (EEC) No 1469/88(27), should be applied;
Whereas export licences without advance fixing of the refund may have been applied for or issued before the date of application of the export levy; whereas, apart from cases of advance fixing, the export of agricultural products should not be required where an export levy is applied; whereas, consequently, it should be provided that such applications for licences may be withdrawn or such licences may be cancelled at the request of the party concerned, with the security lodged being released;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the relevant management committees,
HAS ADOPTED THIS REGULATION:
OJ No 172, 30. 9. 1966, p. 3025/66.