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Commission Implementing Regulation (EU) 2017/892 of 13 March 2017 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the fruit and vegetables and processed fruit and vegetables sectors
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Version Superseded: 31/12/2020
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1.Member States shall carry out second-level checks on withdrawal operations at the premises of the producer organisation and of the recipients of the products withdrawn based on a risk analysis. The risk analysis shall include the findings of previous first and second-level checks, and whether or not a producer organisation has some form of quality-assurance procedure. This risk analysis shall serve as the basis to establish the minimum frequency of second-level checks for each producer organisation.
2.The second-level checks referred to in paragraph 1 shall concern:
(a)the specific stock and accounting records to be kept by all producer organisations which carry out withdrawal operations during the marketing year concerned;
(b)the quantities marketed as declared in the aid applications, checking, in particular, the stock and accounting records, the invoices and, ensuring that the declarations tally with the accounting and tax data of the producer organisations concerned;
(c)the accounts, in particular the veracity of net receipts by the producer organisations as declared in their payment applications and the proportionality of any withdrawal costs; and
(d)the destination of withdrawn products as declared in the payment application and their denaturing.
3.Each check shall include a sample representing at least 5 % of the quantities withdrawn by the producer organisation during the marketing year.
4.The specific stock and accounting records referred to in point (a) of paragraph 2 shall show, for each product withdrawn, the quantities moved, expressed in tonnes, of:
(a)the production delivered by members of the producer organisation and by members of other producer organisations in accordance with Article 12(1)(b) and (c) of Delegated Regulation (EU) 2017/891;
(b)sales by the producer organisation, identifying products intended for the fresh market and products for processing; and
(c)products withdrawn from the market.
5.The checks on the destination of products withdrawn from the market shall include:
(a)a sample check on the stock records to be kept by recipients and on the financial accounts of the charitable organisations and institutions concerned where the second subparagraph of Article 46(2) of Delegated Regulation (EU) 2017/891 applies; and
(b)checks on compliance with the relevant environmental requirements.
6.If the second-level checks reveal irregularities, Member States shall carry out more detailed second-level checks for the year concerned and shall increase the frequency of second-level checks at the premises of producer organisations or associations of producer organisations during the following year.
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