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Commission Delegated Regulation (EU) No 907/2014Show full title

Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro

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ANNEX IIIU.K.OBLIGATIONS AND GENERAL PRINCIPLES RELATING TO STORERS’ RESPONSIBILITIES, TO BE INCLUDED IN STORAGE CONTRACTS CONCLUDED BETWEEN PAYING AGENCIES AND STORERS(Article 3)

[F1This Annex does not apply in relation to public intervention schemes in England, otherwise than in connection with exceptional market conditions which are the subject of a declaration under section 20 of the Agriculture Act 2020.]

[F2This Annex ceases to apply in relation to public intervention schemes in Scotland, otherwise than in connection with public intervention measures which the appropriate authority takes under Article 219(1) of Regulation (EU) No 1308/2013, for a period of five years beginning on 1 July 2023.]

Storers shall be responsible for ensuring that the products covered by F3... intervention measures are properly conserved. They shall bear the financial consequences of any failure to do so.

Textual Amendments

F3Word in Annex 3 omitted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by virtue of The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(a); 2020 c. 1, Sch. 5 para. 1(1)

I.QUALITY OF PRODUCTSU.K.

Where the quality of intervention products in storage deteriorates as a result of poor or inappropriate storage conditions, the losses shall be borne by the storer and entered in the public storage accounts as a loss resulting from deterioration of the product due to storage conditions.

II.MISSING QUANTITIESU.K.

1.The storer shall be responsible for all discrepancies between the quantities in store and the details given in the stock statements sent to the paying agency.U.K.

2.Where the missing quantities exceed those allowed under the relevant tolerance limit(s), in accordance with Article 4, Annex II point B. III(2) and Annex IV, or under sectoral agricultural legislation, the entire amount shall be charged to the storer as an unidentifiable loss. Storers contesting the missing quantities may require the product to be weighed or measured, in which case they shall bear the costs of the operation unless it is found that the quantities declared are actually present or the difference does not exceed the relevant tolerance limit(s), in which case the costs of weighing or measuring shall be charged to the paying agency.U.K.

The tolerance limits provided for in Annex II, points B. III(2) shall apply without prejudice to the other tolerances referred to in the first subparagraph.

III.SUPPORTING DOCUMENTS AND MONTHLY AND ANNUAL DECLARATIONSU.K.

1.Supporting documents and monthly declarationsU.K.

(a)The documents relating to the entry, storage and removal of products used to draw up the annual accounts must be in the storer’s possession and contain at least the following information:U.K.
  • place of storage (with identification of the bin or vat where relevant),

  • quantity carried over from the previous month,

  • entries and removals by lot,

  • stock at the end of the period.

These documents shall permit precise identification of the quantities in store at any time, and shall take account of purchases and sales that have been agreed but for which the corresponding entries or removals of stock have not yet occurred.

(b)The documents relating to the entry, storage and removal of products shall be sent by the storer to the paying agency at least once a month, in support of a summary monthly stock statement. They shall must be in the paying agency’s possession before the tenth day of the month following that to which the stock statement relates.U.K.
(c)A specimen summary monthly stock statement (indicative model) is set out below. It shall be made available to storers in electronic form by the paying agencies.U.K.
Monthly stock statement
Products:Storer:Store: No:Address:Month:
LotDescriptionQuantity (kg, tonnes, hl, boxes, items, etc.)DateComments
EntryExit
Quantity carried over
Quantity to be carried over

(Stamp and signature)

Place and date:

Name:

2.Annual declarationU.K.

(a)The storer shall prepare an annual stock declaration on the basis of the monthly statements described in point 1. It shall be sent to the paying agency no later than the 15 October following the closure of the accounting year.U.K.
(b)The annual stock declaration shall give a summary of the quantities in store, broken down by product and place of storage, and shall give for each product the quantities in store, the lot numbers (except in the case of cereals), the year of their entry into store and an explanation of any anomalies detected.U.K.
(c)A specimen summary annual stock declaration (indicative model) is set out below.U.K.

It shall be made available to storers in electronic form by the paying agencies.

Annual stock statement
Products:Storer:Store: No:Address:Year:
LotDescriptionQuantity and/or weight bookedComments

(Stamp and signature)

Place and date:

Name:

IV.COMPUTERISED STOCK ACCOUNTS AND AVAILABILITY OF INFORMATIONU.K.

Public storage contracts concluded between the paying agency and the storer shall contain provisions which make it possible to guarantee compliance with [F4the law applying in the constituent nation].

Textual Amendments

F4Words in Annex 3 Section 4 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

They shall require the following:

  • the keeping of computerised intervention stock accounts;

  • direct, immediate availability of a permanent inventory;

  • availability at all times of all the documents relating to the entry, storage and removal of stock and the accounting documents and records drawn up under this Regulation and held by the storer;

  • permanent access to those documents for staff of the paying agency and the [F5relevant authorities], and for any person duly authorised by them.

Textual Amendments

F5Words in Annex 3 Section 4 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

V.FORM AND CONTENT OF THE DOCUMENTS SENT TO THE PAYING AGENCYU.K.

The form and content of the documents referred to in points 1 and 2 of paragraph III shall be established in accordance with [F6sectoral agricultural legislation].

VI.KEEPING OF DOCUMENTSU.K.

Supporting documents relating to all public storage operations shall be kept by the storer for the full period required under the rules adopted based on [F7sectoral agricultural legislation including the exercise of existing or repatriated powers, and without prejudice to any other provisions].

Textual Amendments

F7Words in Annex 3 Section 6 substituted (31.12.2020 insofar as relates to common organisation of the markets and rural development measures) by The Common Agricultural Policy (Financing, Management and Monitoring Supplementary Provisions) (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/765), regs. 1, 3(27)(d); 2020 c. 1, Sch. 5 para. 1(1)

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