Obligations linked to the WTO sugar tariff quotas
Article 34
(1) For sugar tariff quotas with order numbers 09.4317, 09.4318, 09.4319, 09.4320, 09.4329 and 09.4330, all of the following requirements shall apply: (a) release for free circulation in the Union shall be subject to the end-use procedure for refining referred to in Article 210 of Regulation (EU) No 952/2013; (b) by way of derogation from Article 239 of Commission Delegated Regulation (EU) 2015/2446 ( 29 ) , the obligation to refine shall not be transferred to another legal or natural person; (c) refining shall take place within a period of 180 days from the release of the sugar for free circulation in the Union; (d) where the polarimetric reading of the imported raw sugar departs from 96 degrees, the corresponding amount of import duty shall be increased or reduced, as appropriate, by 0,14 % per tenth of a degree of the difference established; (e) ‘sugar intended for refining’ shall be entered in Section 20 of the application form and of the licence. (2) For the sugar tariff quotas with order numbers 09.4317, 09.4318, 09.4319, 09.4320, 09.4321, 09.4329 and 09.4330, one of the entries listed in Annex XIV.3 Part A of this Regulation shall be indicated in Section 20 of the application form and licence.