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Regulation (EU) No 510/2014 of the European Parliament and of the CouncilDangos y teitl llawn
Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009
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Changes over time for: SECTION I
Changes to legislation:
There are outstanding changes not yet made to Regulation (EU) No 510/2014 of the European Parliament and of the Council. Any changes that have already been made to the legislation appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Chapter III Section I:
- Regulation revoked by 2023 c. 28 Sch. 1 Pt. 2
Newidiadau ac effeithiau heb eu gweithredu eto ar yr eitem ddeddfwriaeth gyfan a’r darpariaethau cysylltiedig.
- Signature omitted by S.I. 2019/828 reg. 38
- Art. 8(d) word substituted by S.I. 2019/1402 reg. 7(2)(b)
- Art. 9(g) omitted by S.I. 2019/1402 reg. 7(3)(b)
- Art. 26(f) words substituted by S.I. 2019/1402 reg. 7(4)(b)
- Art. 26(f) words substituted in earlier amending provision S.I. 2019/1402, reg. 7(4)(b) by S.I. 2020/1452 reg. 7(4)(a)
- Art. 27(i) words substituted by S.I. 2019/1402 reg. 7(5)(b)
- Art. 27(i) words substituted in earlier amending provision S.I. 2019/1402, reg. 7(5)(b) by S.I. 2020/1452 reg. 7(4)(b)
- Art. 32(1)(g) omitted by S.I. 2019/1402 reg. 7(7)(a)(ii)
- Art. 34(2)(b) word substituted by S.I. 2019/1402 reg. 7(9)(b)
- Art. 36(a) words substituted by S.I. 2019/1402 reg. 7(11)(b)
- Art. 36(b) words substituted by S.I. 2019/1402 reg. 7(11)(c)
SECTION I U.K. Export Refunds
Article 22U.K.Eligible goods and products
1.Where non-Annex I goods are exported, the agricultural products listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013 which have been used in the manufacturing of those non-Annex I goods shall qualify for export refunds pursuant to Article 196 of that Regulation, as set out in Annex II to this Regulation, and Article 196(1)(b), (2) and (3) of Regulation (EU) No 1308/2013 shall apply.
2.The export refunds referred to in paragraph 1 shall not be granted in respect of the following:
(a)imported non-Annex I goods which are considered to be in free circulation in accordance with Article 29 TFEU and which are re-exported;
(b)imported non-Annex I goods which are considered to be in free circulation in accordance with Article 29 TFEU and which are exported after processing or incorporated in other non-Annex I goods;
(c)imported cereals, rice, milk and milk products or eggs which are considered to be in free circulation in accordance with Article 29 TFEU and which are exported after processing or incorporated in non-Annex I goods.
Article 23U.K.Determination of the export refunds
1.The export refunds referred to in Article 22 shall be determined, by the competent authorities of the Member States, on the basis of the composition of the exported goods and the export refund rates fixed for each basic product of which the exported goods consist.
2.For the determination of the export refunds, products listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013 which are not listed in Annex III to this Regulation shall be assimilated to basic products or to products derived from the processing of basic products.
Article 24U.K.Horizontal rules and export refund rates
1.The horizontal rules on export refunds for agricultural products laid down in Article 199(3) of Regulation (EU) No 1308/2013 shall apply to non-Annex I goods.
2.Measures shall be taken in accordance with Article 198 of Regulation (EU) No 1308/2013 and Article 13 of Regulation (EU) No 1370/2013 to fix export refund rates for the basic products.
3.For the calculation of the export refunds, agricultural products which are listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013 and not listed in Annex III to this Regulation, and which are derived from or assimilated to basic products or to products derived from the processing of basic products, in accordance with Article 23(2) shall be converted into basic products.
Article 25U.K.Certificates regarding exports of specific non-Annex I goods to specific destinations
Where an international agreement concluded or provisionally applied by the Union in accordance with the TFEU so requires, the competent authorities of the Member State concerned shall, at the request of the party concerned, issue a certificate stating whether export refunds have been paid in respect of specific non-Annex I goods exported to specific destinations.
Article 26U.K.Delegated powers
The Commission shall be empowered to adopt delegated acts in accordance with Article 42 concerning:
(a)
rules on the characteristics of the non-Annex I goods to be exported and of the agricultural products used for their manufacture;
(b)
rules on the determination of the export refunds for agricultural products that are exported after processing into non-Annex I goods;
(c)
rules on the evidence needed to prove the composition of the exported non-Annex I goods;
(d)
rules requiring a declaration of the use of certain imported agricultural products;
(e)
rules on the assimilation of agricultural products which are listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013, and which are not listed in Annex III to this Regulation, to basic products and on the determination of the reference quantity of each of the basic products;
(f)
the application of horizontal rules on export refunds for agricultural products, adopted pursuant to Article 202 of Regulation (EU) No 1308/2013, to non-Annex I goods.
Article 27U.K.Implementing powers
The Commission shall, where necessary, adopt implementing acts, concerning:
(a)
the application of the refund rates where the characteristics of the components of the products referred to in point (c) of this Article and of the non-Annex I goods need to be taken into account when calculating the export refunds;
(b)
the calculation of the export refunds for:
(i)
basic products;
(ii)
products derived from the processing of basic products;
(iii)
products assimilated to the products referred to in point (i) or (ii);
(c)
the assimilation of the products referred to in point (b)(ii) and (iii), which are listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013, and which are not listed in Annex III to this Regulation, to basic products;
(d)
the determination, for each of the basic products, of the reference quantity that serves as a basis for the determination of export refunds, on the basis of the quantity of the product actually used in the manufacturing of the goods exported or on a fixed basis, as set out in Annex II;
(e)
the application for, the issuing of and the management of certificates referred to in Article 25;
(f)
the treatment of disappearances of products and quantity losses during the manufacturing process and the treatment of by-products;
(g)
the procedure for declaring and the evidence needed to prove the composition of the exported non-Annex I goods necessary for the implementation of the export refund system;
(h)
the simplified evidence needed to prove arrival at destination, in the case of refunds differentiated according to destination;
(i)
the application of horizontal provisions on export refunds for agricultural products adopted pursuant to Article 203 of Regulation (EU) No 1308/2013 to export refunds for non-Annex I goods;
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 44(2).
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