1. The Commission shall determine the CIF representative prices for white sugar and raw sugar on the basis of the most favourable purchasing opportunities on the world market.
2. When establishing the most favourable purchasing opportunities on the world market, the Commission shall take into account the relevant information available to it, in particular:
(a)
quotations on exchanges which are important to the international sugar trade;
(b)
sales concluded in international trade.
3. Paragraph 2 shall not apply where:
(a)
the sugar is not of sound and fair marketable quality; or
(b)
if the possibility of obtaining sugar at the price indicated in the offer relates only to a small quantity which is not representative of the market; or
(c)
if the general trend of prices or the information available to the Commission leads the Commission to assume that the price indicated in the offer is not representative of actual market trends.
4. When establishing the most favourable purchasing opportunities on the world market, the Commission may take an average of several prices as a basis, provided that this average can be regarded as being representative of actual market trends.
5. Representative prices for white sugar and raw sugar on the world market or on the Union import market as referred to in Article 182(3) of Regulation (EU) No 1308/2013 shall mean the CIF representative prices established in accordance with this Article.
6. The CIF representative prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 183 of Regulation (EU) No 1308/2013. The Commission may amend those prices during that period if the fluctuation in the elements of the calculation produces a rise or fall of EUR 2,5 per 100 kilograms or more in relation to the CIF representative prices fixed previously.
7. The CIF representative price for sugar products falling within CN code 1702 90 95 shall be the representative price fixed for white sugar applied per 1 % of sucrose content per 100 kilograms net of the product in question.
Determination of CIF representative prices for molasses
1. The Commission shall determine the CIF representative prices for molasses on the basis of the most favourable purchasing opportunities on the world market.
2. When establishing the most favourable purchasing opportunities on the world market, the Commission shall take in to account the relevant information available to it, in particular:
(a)
offers on the world market;
(b)
sales concluded in international trade.
3. Paragraph 2 shall not apply where:
(a)
the molasses are not of sound and fair marketable quality; or
(b)
if the possibility of obtaining molasses at the price indicated in the offer relates only to a small quantity which is not representative of the market; or
(c)
if the general trend of prices or the information available to the Commission leads the Commission to assume that the price indicated in the offer is not representative of actual market trends.
4. When establishing the most favourable purchasing opportunities on the world market, the Commission may take an average of several prices as a basis, provided that this average can be regarded as being representative of actual market trends.
5. Representative prices for molasses on the world market or on the Union import market as referred to Article 182(3) of Regulation (EU) No 1308/2013 shall mean the CIF representative prices established in accordance with this Article.
6. The CIF representative prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 183 of Regulation (EU) No 1308/2013. The Commission may amend them during that period if the fluctuation in the elements of the calculation produces a rise or fall of EUR 1,5 per 100 kilograms or more in relation to the CIF representative prices fixed previously.
Additional import duties for certain sugar products
If imposed, the additional import duties referred to in Article 182(1) of Regulation (EU) No 1308/2013 shall be applied to molasses falling within CN codes 1703 10 00 and 1703 90 00.
For 100 kilograms of net sugar product, the trigger price referred to in Article 182(1), point (a), of Regulation (EU) No 1308/2013 shall be equivalent to:
(a)
EUR 53,10 for white sugar falling within CN codes 1701 99 10 and 1701 99 90 of the standard quality referred to in Point B II of Annex III to Regulation (EU) No 1308/2013;
(b)
EUR 64,70 for sugar falling within CN code 1701 91 00;
(c)
EUR 54,10 for raw beet sugar falling within CN code 1701 12 90 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013;
(d)
EUR 41,30 for raw beet sugar falling within CN code 1701 12 10 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013;
(e)
EUR 55,20 for raw cane sugar falling within CN codes 1701 13 90 and 1701 14 90 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013;
(f)
EUR 41,80 for raw cane sugar falling within CN code 1701 13 10 and 1701 14 10 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013;
(g)
EUR 1,184 for the products falling within CN code 1702 90 95 per 1 % of sucrose content.
For 100 kilograms of molasses of the standard quality referred to in Article 31 of this Regulation, the trigger price referred to in Article 182(1), first subparagraph, point (a), of Regulation (EU) No 1308/2013 shall be equivalent to:
(a)
EUR 7,90 for molasses falling within CN code 1703 10 00;
(b)
EUR 8,20 for molasses falling within CN code 1703 90 00.
Provisions on proofs, guarantee, release of the guarantee and recovery of import duties
1. The amount of the additional import duties for each type of molasses referred to in Article 27 and the sugar products referred to in Article 26 shall be established on the basis of the CIF import price of the consignment in question in accordance with Article 33.
For molasses, the CIF import price of the consignment in question shall be converted into the price of molasses of standard quality in accordance with Article 32.
In the case of white and raw sugar, the CIF import price of the consignment in question shall be converted into the equivalent price of sugar of standard quality as defined, respectively, in Point B II and III of Annex III to Regulation (EU) No 1308/2013 or the equivalent price for the product falling within CN code 1702 90 95, as the case may be.
2. When the CIF import price per 100 kilograms of a consignment is higher than the applicable CIF representative price determined in accordance with Articles 24 and 25, the importer shall present to the customs authorities of the Member State of import at least the following proofs:
(a)
the purchasing contract, or any other equivalent document;
(b)
the insurance contract for the consignment;
(c)
the invoice;
(d)
the certificate of origin (where applicable);
(e)
the transport contract;
(f)
in the case of sea transport, the bill of lading.
For the verification of the CIF import price of the consignment in question, the authorities of the Member State of import may require any other information and documents they deem necessary.
3. In the case referred to in paragraph 2, the importer shall provide a guarantee referred to in Articles 89 to 100 of Regulation (EU) No 952/2013, equal to the difference between the amount of additional import duty calculated on the basis of the CIF representative price applicable to the product in question and the amount of additional import duty calculated on the basis of CIF import price of the consignment in question.
4. The importer shall have 2 months from the sale of the products in question, subject to a limit of 9 months from the date of acceptance of the declaration of release for free circulation, to prove that the consignment was disposed of under conditions confirming the correctness of the information referred to in paragraph 2. Failure to meet one or other of these deadlines shall entail the loss of the guarantee provided. However, the time limit of 9 months may be extended by the customs authorities by a maximum of 3 months following a duly substantiated request of the importer. If the products are under the end-use procedure, Article 254 of Regulation (EU) No 952/2013 shall apply.
The guarantee provided in accordance with paragraph 3 shall be released to the extent that proof of the conditions of disposal is provided to the satisfaction of the customs authorities. Otherwise, the guarantee shall be forfeit by way of payment of the additional import duties.
5. If, on verification, the customs authorities establish that the requirements of this Article have not been met, they shall recover the duty due in accordance with Article 105 of Regulation (EU) No 952/2013. The amount of the duty to be recovered or remaining to be recovered shall include interest from the date the products were released for free circulation up to the date of recovery. The interest rate applied shall be that in force for recovery operations under national law.
CIF import prices for molasses which do not relate to the standard quality shall be:
(a)
increased by one forty-eighth for each percentage point of total sugar content where the sugar content of the molasses concerned is less than 48 %;
(b)
reduced by one forty-eighth for each percentage point of total sugar content where the sugar content of the molasses concerned is more than 48 %.
Calculation of the additional import duty referred to in Articles 26 and 27
Where the difference between the trigger price determined in accordance with Article 28 for certain sugar products and in accordance with Article 29 for molasses and the CIF import price of the consignment in question:
(a)
is 10 % or less than the trigger price, the additional duty shall be zero;
(b)
is more than 10 % but less than or equal to 40 % of the trigger price, the additional duty shall be 30 % of the amount over and above 10 %;
(c)
is more than 40 % but less than or equal to 60 % of the trigger price, the additional duty shall be 50 % of the amount over and above 40 %, to which shall be added the additional duty referred to in point (b);
(d)
is more than 60 % but less than or equal to 75 % of the trigger price, the additional duty shall be 70 % of the amount over and above 60 %, to which shall be added the additional duties referred to in points (b) and (c);
(e)
is more than 75 % of the trigger price, the additional duty shall be 90 % of the amount over and above 75 %, to which shall be added the additional duties referred to in points (b), (c) and (d).
Adjustment of the import duty for imported raw sugar
If the yield of imported raw sugar as determined in accordance with Point B III of Annex III to Regulation (EU) No 1308/2013 differs from the yield fixed for the standard quality, the import duty for products falling within CN codes 1701 12 10, 1701 13 10 and 1701 14 10, and the additional duty for products falling within CN codes 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90 to be levied per 100 kilograms of the said raw sugar shall be calculated by multiplying the corresponding duty fixed for raw sugar of the standard quality by a correcting coefficient. The correcting coefficient shall be obtained by dividing the percentage of the yield of the imported raw sugar by 92.
