1. This Regulation lays down rules for the implementation of Regulation (EC) No 1216/2009 as regards the system of granting export refunds established pursuant to Regulation (EC) No 1234/2007.
It shall apply to exports of basic products, of products derived from the processing thereof, or of products assimilated to one of those two categories in accordance with Article 3 of this Regulation, where those products are exported in the form of goods not covered by Annex I to the Treaty but listed in Parts I to V of Annex XX to Regulation (EC) No 1234/2007 and in Annex II to this Regulation.
2. The export refund referred to in paragraph 1 shall not be granted in respect of goods put into free circulation in accordance with Article 29 of the Treaty and re-exported.
No refund shall be granted for such goods where they are exported after processing or when they are incorporated in other goods.
3. Except in the case of cereals, no refund shall be granted for products used in the manufacture of alcohol contained in the spirituous beverages referred to in Annex II and falling within CN code 2208 .
1. For the purposes of this Regulation, the following definitions shall apply:
(a)
‘budget period’ means the period from 1 October of one year to 30 September of the following year;
(b)
‘budget year’ means the period from 16 October of one year to 15 October of the following year;
(c)
‘basic products’ means products listed in Annex I to this Regulation;
(d)
‘ingredients’ means basic products, products derived from the processing thereof, or products assimilated to those two categories that are used in the manufacturing of the goods and are listed in points (i), (ii), (iii), (v) and (vii) of Article 162(1)(a) and point (b) of Article 162(1) of Regulation (EC) No 1234/2007;
(e)
‘goods’ means products not covered by Annex I to the Treaty but listed in Parts I to V of Annex XX to Regulation (EC) No 1234/2007 and in Annex II to this Regulation;
(f)
‘the Agreement’ means the Agreement on Agriculture concluded during the Uruguay Round of multilateral trade negotiations;
(g)
‘food aid’ means food aid operations meeting the conditions laid down in Article 10(4) of the Agreement;
(h)
‘residues’ means the products of the manufacturing process, of compositions distinctly different from the goods actually exported and which cannot be marketed;
(i)
‘by-products’ means the products or goods obtained in the course of the manufacturing process, of compositions or characteristics distinct from the goods actually exported and which are capable of being marketed;
(j)
‘losses’ means the quantities of products or goods resulting from the manufacturing process, from the stage at which agricultural products are used unprocessed in the manufacture, other than the quantities of goods which are actually exported, other than residues and by-products and which cannot be marketed.
2. For the purposes of points (h), (i) and (j) of paragraph 1, the products obtained in the course of the manufacturing process, of composition distinct from the goods actually exported, sold against a payment representing exclusively the costs incurred for their disposal, shall not be considered as being marketed.
For the purposes of point (j) of paragraph 1, the products or goods resulting from the manufacturing process, and which can be disposed of, whether or not against payment, only as animal feed, shall be assimilated to losses.
1. Potato starch falling within CN code 1108 13 00 directly produced from potatoes, excluding sub-products, shall be assimilated to a product derived from the processing of maize.
2. Whey falling within CN codes 0404 10 48 to 0404 10 62 not concentrated, whether or not frozen, shall be assimilated to whey in powder as listed in Annex I, hereinafter ‘Product Group 1’.
3. The following products shall be assimilated to milk in powder of a fat content not exceeding 1,5 % as listed in Annex I, hereinafter ‘Product Group 2’:
(a)
milk and milk products falling within CN codes 0403 10 11 , 0403 90 51 and 0404 90 21 , not concentrated nor containing added sugar or other sweetening matter, whether or not frozen, of a milk fat content, by weight, not exceeding 0,1 %;
(b)
milk and milk products falling within CN codes 0403 10 11 , 0403 90 11 and 0404 90 21 , in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, not exceeding 1,5 %.
4. The following products shall be assimilated to milk in powder of a fat content of 26 % as listed in Annex I, hereinafter ‘Product Group 3’:
(a)
milk, cream and milk products falling within CN codes 0403 10 11 , 0403 10 13 , 0403 90 51 , 0403 90 53 , 0404 90 21 and 0404 90 23 , not concentrated nor containing added sugar or other sweetening matter, whether or not frozen, of a milk fat content, by weight, exceeding 0,1 % but not exceeding 6 %;
(b)
milk, cream and milk products falling within CN codes 0403 10 11 , 0403 10 13 , 0403 10 19 , 0403 90 13 , 0403 90 19 , 0404 90 23 and 0404 90 29 in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, exceeding 1,5 % but less than 45 %.
5. The following products shall be assimilated to Product Group 6:
(a)
milk, cream and milk products falling within CN codes 0403 10 19 , 0403 90 59 , 0404 90 23 and 0404 90 29 , not concentrated nor containing added sugar or other sweetening matter, of a milk fat content, by weight, exceeding 6 %;
(b)
milk, cream and milk products falling within CN codes 0403 10 19 , 0403 90 19 and 0404 90 29 , in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, of not less than 45 %;
(c)
butter and other milk fats with a milk fat content, by weight, other than 82 % but not less than 62 %, falling within CN codes 0405 10 , 0405 20 90 , 0405 90 10 , 0405 90 90 .
6. Milk, cream and milk products falling within CN codes 0403 10 11 to 0403 10 19 , 0403 90 51 to 0403 90 59 and 0404 90 21 to 0404 90 29 , concentrated, other than in powder, granules or other solid forms, not containing added sugar or other sweetening matter, shall, so far as the non-fat part of the dry matter content of such a product is concerned, be assimilated to Product Group 2. So far as the milk fat part of such a product is concerned, it shall be assimilated to Product Group 6.
The first subparagraph shall also apply to cheese and curd.
7. Husked rice falling within CN code 1006 20 and semi-milled rice falling within CN codes 1006 30 21 to 1006 30 48 shall be assimilated to wholly-milled rice falling within CN codes 1006 30 61 to 1006 30 98 .
8. Where the following products meet the conditions of eligibility for a refund laid down in Regulation (EC) No 1234/2007 and in Commission Regulation (EC) No 951/2006 ( 10 ) when exported unprocessed, they shall be assimilated to white sugar falling within CN code 1701 99 10 :
(a)
raw beet or cane sugar falling within CN code 1701 11 90 or CN code 1701 12 90 and containing, in the dry state, at least 92 % by weight of sucrose determined by the polarimetric method;
(b)
sugar falling within CN codes 1701 91 00 or 1701 99 90 ;
(c)
the products referred to in Part III (c) of Annex I to Regulation (EC) No 1234/2007, excluding mixtures obtained partly using products covered by Part I of Annex I to Regulation (EC) No 1234/2007;
(d)
the products referred to in Part III (d) and (g) of Annex I to Regulation (EC) No 1234/2007, excluding mixtures obtained partly using products covered by Annex I to Regulation (EC) No 1234/2007.
Regulation (EC) No 612/2009 and Regulation (EEC) No 2220/85 shall apply in addition to the provisions of this Regulation except where Article 39(4) and Article 50 of this Regulation provide otherwise.
