SECTION 1 — Method of calculation
1. The amount of the refund granted for the quantity, determined in accordance with Section 2, of each of the basic products exported in the form of the same type of goods shall be obtained by multiplying that quantity by the rate of the refund for the basic product calculated per unit of weight in accordance with Section 3.
2. Where, pursuant to Article 15(2), different refund rates are fixed for a particular basic product, a separate amount shall be calculated for each of the quantities of the basic product for which there is a different refund rate.
3. Where goods are used in the manufacture of the goods exported, the refund rate to be used in calculating the amount applying to each of the basic products, to products derived from the processing thereof, or to products assimilated to one of those two categories in accordance with Article 3 which were used in the manufacture of the goods exported, shall be the rate applicable when the former goods are exported unprocessed.
SECTION 2 — Reference quantity
In respect of goods, the quantity of each of the basic products to serve as a basis for calculating the amount of the refund, hereinafter ‘the reference quantity’, shall be determined in accordance with Articles 7, 8 and 9, except where reference is made to Annex III or where Article 47(2) applies.
In the case of use of a basic product, unprocessed, or of an assimilated product, the reference quantity shall be the quantity which is actually used in the manufacture of the exported goods, account being taken of the conversion rates set out in Annex VII.
1. In cases of use of a product covered by point (a) of Article 1(1) and Part I of Annex I to Regulation (EC) No 1234/2007 or by point (b) of Article 1(1) and Part II of Annex I to Regulation (EC) No 1234/2007, the reference quantity shall be the quantity which is actually used in the manufacture of the exported goods, adjusted to correspond to a quantity of the basic product by applying the coefficients set out in Annex V to this Regulation where one of the following applies to the product concerned:
(a)
the product results from the processing of a basic product or of a product assimilated to that basic product;
(b)
the product is assimilated to a product resulting from the processing of a basic product;
(c)
the product results from the processing of a product assimilated to a product resulting from the processing of a basic product.
2. By way of derogation from paragraph 1, the reference quantity for grain spirit contained in spirituous beverages falling within CN code 2208 , shall be 3,4 kg of barley per % vol. of alcohol derived from cereals per hectolitre of the spirituous beverage exported.
1. Subject to Article 11, in the case of use of either of the following products, the reference quantity for each of the basic products shall be equal to the quantity established by the competent authorities in accordance with Article 45:
(a)
a product, not covered by Annex I to the Treaty, which is derived from the processing of a product referred to in Articles 7 or 8 of this Regulation;
(b)
a product derived from the mixture or processing of several products referred to in Articles 7 or 8, or of products referred to in point (a) of this subparagraph.
The reference quantity shall be determined on the basis of the quantity of the product actually used in the manufacture of the goods exported.
For the purpose of calculating that quantity, the conversion rates referred to in Annex VII or, as the case may be, the special rules for calculation, equivalence ratios and coefficients referred to in Article 8 shall apply.
2. By way of derogation from paragraph 1 the cereal-based spirituous beverages contained in spirituous beverages falling within CN code 2208 , the reference quantity shall be 3,4 kg of barley per % vol. of alcohol derived from cereals per hectolitre of the spirituous beverage exported.
1. For the purposes of Articles 6 to 9, the products used unprocessed in the manufacture of exported goods shall be considered as actually used.
2. Where, during one of the stages of manufacture of such goods, a basic product is itself processed into another more elaborate basic product and used at a later stage, only the latter basic product shall be considered as actually used.
3. The quantities of products actually used, within the meaning of paragraph 1, shall be determined for each of the goods exported.
4. By way of derogation from paragraphs 1, 2 and 3, in the case of regular exports of goods manufactured by a particular undertaking under clearly defined technical conditions and having constant characteristics and quality, those quantities may, upon agreement with the competent authorities, be determined either from the manufacturing formula for the goods or from the average quantities of product used over a specified period in the manufacture of a given quantity of these goods. The quantities of products thus determined shall remain the basis of calculation so long as there is no change in the conditions under which the goods are manufactured.
Except in the case of a formal authorisation given by the competent authority, the quantities of products thus determined shall be confirmed at least once a year.
1. In respect of the goods listed in Annex III, the reference quantity in kilograms of basic product per 100 kg of goods shall be that shown in that Annex against each of those goods.
However, in the case of fresh pasta, the quantities of basic products set out in Annex III shall be reduced to an equivalent quantity of dry pasta by multiplying those quantities by the percentage of the dry extract of the pasta and dividing them by 88.
2. Where the goods listed in Annex III have been manufactured partly from products for which the payment of export refund is covered by Regulation (EC) No 1234/2007 and partly from other products, the reference quantity in respect of those former products shall be determined in accordance with Articles 6 to 10.
1. For the purposes of determining the quantities of agricultural products actually used, paragraphs 2 and 3 shall apply.
2. All agricultural products, used within the meaning of Article 10 and conferring a right to a refund, which disappear during the normal course of the manufacturing process in such forms as steam or smoke or by conversion into non-recoverable powder or ash, shall be eligible for that refund in respect of all of the quantities used.
3. Any quantity of goods which is not actually exported shall not be eligible for refunds in respect of the quantities of agricultural products actually used.
If such goods have the same composition as those actually exported, a pro rata reduction in the quantities of agricultural products actually used in the manufacture of the latter may be applied.
1. By way of derogation from Article 12(3), losses of 2 % or less by weight inherent in the manufacture of the goods shall be eligible for refunds.
The threshold of 2 % shall be calculated as the proportion of the weight of the dry matter of all raw materials used, after deduction of the quantities referred to in Article 12(2), in relation to the weight of the dry matter of the goods actually exported, or using any other method of calculation appropriate to the conditions of manufacture of the goods.
2. Where the losses inherent in manufacture of the goods exceed 2 %, the excess loss shall not be eligible for refunds in respect of the quantities of agricultural products actually used. The competent authorities of Member States may, however, accept properly justified higher losses. Member States shall communicate to the Commission the cases in which the competent authorities have accepted higher losses, as well as their reasons for such acceptance.
3. The quantities of agricultural products actually used incorporated in residues shall be eligible for refunds.
4. In cases where by-products are obtained, the quantities of agricultural products actually used shall be attributed respectively to the goods exported and to the by-products.
SECTION 3 — Rates of refund
1. The rate of refund on the basic products listed in Annex I to this Regulation exported in the form of goods not covered by Annex I to the Treaty, as provided for in Article 164 of Regulation (EC) No 1234/2007, shall be fixed by the Commission per 100 kg of basic product for the same period as that for the refunds on those products exported in the unprocessed state.
2. By way of derogation from paragraph 1, the refund may be fixed according to another timetable determined in accordance with the procedure referred to in Article 16(2) of Regulation (EC) No 1216/2009.
1. The rate of the refund shall be determined by the Commission with particular reference to the following:
(a)
the average cost incurred by the processing industries in obtaining supplies of basic products on the Union market and the prices prevailing on the world market;
(b)
the level of the refund for exports of processed agricultural products covered by Annex I to the Treaty which are manufactured under similar conditions;
(c)
the need to ensure equal conditions of competition between industries which use Union products and those which use third country products under inward processing arrangements;
(d)
on the one hand, the trend in budgetary expenditure and, on the other hand, the trend in market prices for basic products in the Union and on the world market;
(e)
compliance with the limits resulting from agreements concluded in accordance with Article 218 of the Treaty.
2. In fixing the rates of the refund account shall be taken, where appropriate, of aids or other measures, having equivalent effect, applicable in all Member States to basic products or to assimilated products in accordance with Regulation (EC) No 1234/2007.
3. The refunds granted for exports of agricultural products incorporated in goods not covered by Annex I to the Treaty may not exceed the refunds that are payable on those products when exported in the unprocessed state.
1. In the case of potato starch falling within CN code 1108 13 00 , the rate of the refund shall be fixed separately, in maize equivalent, in accordance with the procedure referred to in Article 195(2) of Regulation (EC) No 1234/2007 by applying the criteria set out in Article 15(1) of this Regulation. The quantities of potato starch used shall be converted into equivalent quantities of maize in accordance with Article 8 of this Regulation.
2. In the case of D-glucitol (sorbitol) mixtures falling within CN codes 2905 44 and 3824 60 , where the party concerned does not draw up the declaration referred to in Article 45 giving the information required under point (d) of Article 48(1) or where the party concerned does not provide satisfactory documentation in support of his declaration, the rate of refund for those mixtures shall be that for the basic product to which the lowest rate of refund applies.
1. Refunds for starches falling within CN code 1108 11 00 to 1108 19 90 or products listed in point (d) of Part I of Annex I to Regulation (EC) No 1234/2007 resulting from the processing of such starches shall be granted only on production of a declaration from the supplier of those products attesting that they have been directly produced from cereals, potatoes or rice, excluding all use of sub-products obtained in the production of other agricultural products or goods.
2. The declaration referred to in paragraph 1 shall apply, until revocation, to all supplies from the same producer. It shall be verified in accordance with Article 45.
1. Where the dry-extract content of potato starch assimilated to maize starch pursuant to Article 3(1) is 80 % or higher, the rate of the export refund shall be that laid down in accordance with Article 14. Where the dry-extract content is less than 80 %, the rate of the refund shall be that laid down in accordance with Article 14 multiplied by 1/80 of the actual dry-extract percentage.
For all other starches with a dry-extract content of 87 % or more, the rate of the export refund shall be that laid down in accordance with Article 14. Where the dry-extract content is less than 87 %, the rate of the refund shall be that laid down in accordance with Article 14 multiplied by 1/87 of the actual dry-extract percentage.
2. Where the dry-extract content of glucose or maltodextrin syrups falling within CN codes 1702 30 90 , 1702 40 90 , 1702 90 50 or 2106 90 55 is 78 % or more, the rate of the export refund shall be that laid down in accordance with Article 14. Where the dry-extract content of such syrups is less than 78 %, the rate of the refund shall be that laid down in accordance with Article 14, multiplied by 1/78th of the actual dry-extract percentage.
3. For the purposes of paragraph 1, the dry-extract content of starches shall be determined using the method referred to in Annex IV to Commission Regulation (EC) No 687/2008 ( 11 ) and the dry matter content of glucose or maltodextrin syrups shall be determined using method 2 referred to in Annex II to Commission Directive 79/796/EEC ( 12 ) or any other suitable method of analysis offering at least the same guarantees.
4. When the declaration referred to in Article 45 is made, the applicant shall declare the dry-extract content of the starches or glucose or maltodextrin syrups used.
1. The refunds for casein falling within CN code 3501 10 , on caseinates falling within CN code 3501 90 90 or, on ovalbumin falling within CN codes 3502 11 90 and 3502 19 90 exported in the unaltered state, may be differentiated according to destination where that is required by any of the following:
(a)
the world trade situation with regard to those goods;
(b)
specific requirements of certain markets;
(c)
international trade agreements.
2. The rate of refunds for goods falling within CN codes 1902 11 00 , 1902 19 and 1902 40 10 may be differentiated according to destination.
3. The refund may vary according to whether or not it is fixed in advance in accordance with Article 26.
1. The rate of the refund shall be that which applies on the day on which the goods are exported, except in the following cases:
(a)
an application has been made in accordance with Article 26 for the refund rate to be fixed in advance;
(b)
an application has been made in accordance with Article 37(2) and the refund rate has been fixed in advance on the day the application for the refund certificate was submitted.
2. Where the system of advance fixing of the rate of the refund is applied, the rate in force on the day on which the application for advance fixing is submitted shall apply to goods exported at a later date during the period of validity of the refund certificate as provided for in Article 35(2).
In the case of processed cereal and rice products, the rate of the refund shall be adjusted using the same rules as those that apply to the advance fixing of refunds for basic products exported unprocessed, but using the conversion coefficients laid down in Annex V.
3. Extracts of refund certificates, within the meaning of Regulation (EC) No 376/2008, shall not be the subject of advance fixing independently of the certificates from which they are taken.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
