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This Regulation lays down, in accordance with Title III of COMISSR, the special detailed rules for the application of the system of import and export licences, the granting of export refunds and the management of imports, including application of additional import duties in the sugar sector.

For the purposes of this Regulation:

‘periodic refund’ means the export refund fixed at regular intervals as referred to in Article 33(2) (a) of COMISSR;

‘candy sugar’ means sugar which:

comprises large crystals at least 5 mm in length, obtained by cooling and slow crystallisation of a sufficiently concentrated sugar solution, and

contains 96 % or more sucrose by weight in the dry state, determined in accordance with the polarimetric method.

The export refund per 100 kilograms of products listed in Article 1(1) (c) of COMISSR shall be equal to a basic amount multiplied by the sucrose content of the product in question as determined plus, where applicable, the content of other sugars calculated in sucrose equivalent.

Without prejudice to paragraphs 3 and 4, the sucrose content plus, where applicable, the content of other sugars expressed as sucrose shall be the total sugar content resulting from the application of the Lane and Eynon method (copper reduction method) to the inverted solution in accordance with Clerger-Herzfeld. The total sugar content determined in accordance with that method shall be converted into sucrose by multiplying it by a coefficient of 0,95.

In the case of syrups of a purity of not less than 85 % but less than 94,5 %, the sucrose content plus, where applicable, the content of other sugars expressed as sucrose shall be fixed at a flat rate of 73 % by weight in the dry state. The percentage purity of syrups shall be calculated by dividing the total sugar content by the dry matter content and multiplying the result by 100. The total sugar content shall be determined in accordance with the method referred to in paragraph 2 and the dry matter content in accordance with the areometric method.

In the case of caramel obtained exclusively from non-denatured sugar covered by CN code 1701, the sucrose content plus, where applicable, the content of other sugars expressed as sucrose shall be determined on the basis of the dry matter content. The dry matter content shall be determined on the basis of the density of the diluted solution in a weighted ratio of one to one. The result of the determination of the dry matter content shall be expressed as sucrose by multiplying it by a coefficient of one.
However, on request, to take account of caramel as referred to in the first subparagraph, the actual amount used of sucrose plus, where applicable, the content of other sugars expressed as sucrose may be determined where the candy has been manufactured under a customs warehousing or free zone procedure providing equivalent guarantees.

The basic amount referred to in paragraph 1 shall not apply to syrups with a purity of less than 85 %.

Export refunds may only be granted on the products listed in Article 1(1)(d) and (g) of COMISSR where the products:

are obtained by isomerisation of glucose;

have a fructose content by weight in the dry state of not less than 41 %;

have a total content by weight in the dry state of polysaccharides and oligosaccharides, including di- and trisaccharides, of not more than 8,5 %.

The dry matter content of isoglucose shall be determined on the basis of the density of the diluted solution in a proportion by weight of one to one or, in the case of products with a very high consistency, by drying.

All exportation of products listed in Article 1(1) of COMISSR except those under point (h) of that Article shall require the issuing of an export licence.

For the purposes of applying Article 4(2) of Commission Regulation 1999/800 ( 10 ) , the following product groups are constituted:

product group I: the products mentioned in point (b) of Article 1(1) of COMISSR;

product group II: the products mentioned in point (c) of Article 1(1) of COMISSR;

product group III: the products mentioned in points (d) and (g) of Article 1(1) of COMISSR.

Where the refund is fixed pursuant to an invitation to tender held within the Community, the application for an export licence shall be lodged with the competent authority of the Member State in which the statement of award under the tender was issued.

Section 20 of the licence application and of the licence shall contain the following indication:

‘ Regulation 2006/951 ( OJ L 178 of 1.7.2006, p. 24 ), time limit for submission of tenders: …’

The export licence shall be issued for the quantity entered on the relevant statement of award of tender. Section 22 of the licence shall indicate the rate of the export refund, as stated in that statement, expressed in EUR. It shall contain the following indication:

‘Rate of applicable refund: …’.

Article 49 of Commission Regulation 2000/1291 ( 11 ) shall not apply.

Where sugar, isoglucose or inulin syrup in free circulation in the Community market and not considered as ‘out-of-quota’ is to be exported without refund, section 22 of the licence application and of the licence shall contain the following indication, according to the product in question as the case may be:

‘(Sugar) or (Isoglucose) or (Inulin syrup) not considered as “out-of-quota” for export without refund.’ or or

Export licences for the products listed in Article 1(1) (b) and (c) of COMISSR relating to quantities exceeding 10 tonnes shall be valid from the actual day of issue until the end of the third month following that of issue.

Export licences for quantities of the products listed in Article 1(1) (b) and (c) of COMISSR not exceeding 10 tonnes shall be valid from the day of issue within the meaning of Article 23(1) of Regulation 2000/1291 until the end of the third month following that of issue.
In the case referred to in the first subparagraph the party concerned may not use more than one such licence for the same export.

Export licences for the products listed in Article 1(1) (a), (d), (e), (f) and (g) of COMISSR shall be valid from the day of issue within the meaning of Article 23(1) of Regulation 2000/1291 until the end of the third month following that of issue.

Where the issue of export licences risks exceeding the available budgetary amounts, or the maximum quantities and/or the expenditure commitments set in the WTO Agreement on Agriculture ( 12 ) for the period concerned, the Commission may:

set an acceptance percentage for the quantities applied for but for which licences have not yet been issued;

reject applications for which export licences have not yet been issued;

suspend lodging of licence applications for five working days; it may set the suspension for a longer period in accordance with the procedure referred to in Article 39(2) of COMISSR.

The measures provided for in paragraph 1 may also be adopted when export licence applications relate to quantities which exceed or risk to exceed the normal trade pattern for one destination or group of destinations and issuing the licences requested would entail a risk of speculation, distortion of competition between operators, or disturbances of the trade concerned or the Community market.

Should the quantities applied for be reduced or refused the security against the licence shall be immediately released for the quantities not granted.

Applicants may withdraw their licence applications within 10 working days of publication in the Official Journal of the European Union of an acceptance percentage as indicated in point (a) of paragraph 1 if it is less than 80 %. Member States shall thereupon release the security. Official Journal of the European Union

All importation into the Community of the products listed under Article 1(1) except those under point (h) of COMISSR shall be subject to presentation of an import licence.

Import licences for quantities exceeding 10 tonnes of the products listed in Article 1(1) (b) of COMISSR shall be valid from the actual day of issue until the end of the month following that of issue.
Import licences for quantities not exceeding 10 tonnes of the products listed in Article 1(1) (b) of COMISSR and import licences for the products listed in Article 1(1)(a), (c), (d), (e), (f) and (g) of that Regulation shall be valid from the day of issue within the meaning of Article 23(1) of Regulation 2000/1291, until the end of the month following that of issue.

Licences for sugar falling within CN code 1701 for quantities exceeding 10 tonnes shall be issued:

in the case of import licences, on the third working day following that on which the application was lodged;

in the case of export licences, on the fifth working day following that on which the application was lodged;

in the case of export licences with advance fixing of the refund, on the fifth working day following that on which the application was lodged provided that no specific action as indicated in Article 9(1) of this Regulation has been taken by the Commission in the meantime.

The first subparaph shall not apply to:

candy sugar;

flavoured sugar; sugar with added colouring matter;

preferential sugar for importation into the Community in accordance with Commission Regulation 2006/950 ( 13 ) .

When an application for a licence in respect of the products to which the first subparagraph of paragraph 1 applies relates to quantities not exceeding 10 tonnes, the party concerned may not lodge on the same day and with the same competent authority more than one such application.

The security for licences for the products listed in Article 1(1) except those under point (h) of COMISSR shall be per 100 kilograms of net product, or per 100 kilograms net dry matter of isoglucose, or per 100 kilograms net dry matter in sugar/isoglucose equivalent of inulin syrup, as follows:

where the licence is for import:

EUR 0,30 in respect of products falling within CN codes 1701, 1702 and 2106, excluding CN codes 1702 50 00 and 1702 90 10 and inulin syrup,

EUR 0,06 in respect of products falling within CN codes 1212 91, 1212 99 20 and 1703,

EUR 0,60 in respect of inulin syrup falling within CN codes ex 1702 60 80 and 1702 90 80;

where the licence is for export:

EUR 11,00 in respect of products falling within CN code 1701,

EUR 0,90 in respect of products falling within CN codes 1212 91, 1212 99 20 and 1703,

EUR 4,20 in respect of products falling within CN codes 1702 20, 1702 60 95, 1702 90 60, 1702 90 71, 1702 90 99 and 2106 90 59, excluding inulin syrup,

EUR 4,20 in respect of products falling within CN codes 1702 30 10, 1702 40 10, 1702 60 10, 1702 90 30 and 2106 90 30,

EUR 8,00 in respect of inulin syrup falling within CN code 1702 60 80 and EUR 0.60 in respect of inulin syrup falling within CN code 1702 90 80.

For the products falling within CN code 1701, the licence holder shall lodge a supplementary security if:

the obligation to export arising from export licences, other than those issued under an invitation to tender opened in the Community, is not fulfilled, except in cases of force majeure , and

the amount of the security as referred to in the first and the second indents of paragraph 1 (b) is inferior to the amount of the export refund in force on the last day of validity of the licence, after reduction of the refund indicated on the licence.

The amount of the supplementary security shall be equal to the difference between the amounts referred to under point (b) of the first subparagraph.

By way of derogation from Article 2 of Regulation 2000/1291, where, on the basis of authorisation under Article 116 of Council Regulation (EEC) No 2913/92 ( 14 ) , the exportation of white sugar falling within CN code 1701 99 10 is followed by the importation of raw sugar falling within CN codes 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 90, licences shall be required to export the white sugar and to import the raw sugar.

By way of derogation from Article 9 of Regulation 2000/1291, the rights deriving from the export and import licences referred to in paragraph 1 shall not be transferable.

The application for an export licence for white sugar shall not be accepted unless the authorisation referred to in Article 13(1) is produced and at the same time an application for an import licence for raw sugar is lodged.

The application for an import licence shall relate to a quantity of raw sugar of the standard quality which, having regard to its yield, corresponds to the quantity of white sugar shown on the application for an export licence. The yield of the raw sugar shall be calculated by deducting 100 from the amount obtained by multiplying by two the degree of polarisation of the sugar.
Where the imported raw sugar does not correspond to the standard quality, the quantity of raw sugar to be imported under the licence shall be calculated by multiplying the quantity of raw sugar of the standard quality referred to in the licence by an corrective factor. The corrective factor shall be obtained by dividing 92 by the percentage yield of the raw sugar actually imported.

Section 20 of the application for an export licence and of the export licence for white sugar, and of the application for an import licence and of the import licence for raw sugar, shall contain the following indication:
Section 20 of the export licence shall also contain the number of the corresponding import licence, and in the relevant section of the import licence the number of the corresponding export licence.

‘EX/IM, Article 116 of Regulation (EEC) No 2913/92 — licence valid in. .. (issuing Member State).’

A cancellation under Article 13(2) of Regulation 2000/1291 shall apply simultaneously to both the import licence and the export licence as referred to in paragraph 1.

By way of derogation from Articles 9 and 11 the export licence for white sugar and the import licence for raw sugar shall be valid:

until 30 June where the application has been lodged, within the meaning of Article 17(1) of Regulation 2000/1291, on or after 1 October of the marketing year in question,

until 30 September where the application has been lodged, within the meaning of Article 17(1) of Regulation 2000/1291, on or after 1 July of the marketing year in question.

In application of Article 561 of Regulation (EEC) No 2454/93, the time limit within which the import of raw sugar corresponding to a previous export of white sugar must be carried out shall be the same as the period of validity of the import licence for the raw sugar.

By way of derogation from Article 12(1) and without prejudice to the following paragraphs, the security for the import licences referred to in Article 13(1) shall be EUR 11.50 per 100 kilograms net.

Article 8(4) of Regulation 2000/1291 shall not apply to the export licences referred to in Article 13(1) of this Regulation. Article 35(4) of Regulation 2000/1291 shall not apply to the import licences referred to in Article 13(1) of this Regulation.

By way of derogation from Articles 8(5) and 35(1) of Regulation 2000/1291:

the whole of the security in respect of the import licence shall be released only where the quantity of raw sugar actually imported is equal to or greater than the quantity of white sugar actually exported, taking into account the yield of the raw sugar;

where the quantity of raw sugar actually imported is less than the quantity of white sugar actually exported, then the security shall be forfeit for an amount corresponding to the difference between the amount of white sugar actually exported and the amount of raw sugar actually imported.

Point (b) of the first subparagraph shall be applied having regard to the yield of the raw sugar involved.

With regard to exports to third countries, each Member State shall notify to the Commission by the 15th of each month in respect of the preceding month:

the quantities for which licences have actually been issued with the amounts of export refunds fixed pursuant to Article 33(2)(a) of COMISSR broken down between:

white sugar falling within CN codes 1701 91 00, 1701 99 10 and 1701 99 90,

tel quel raw sugar falling within CN codes 1701 11 90 and 1701 12 90,

sucrose syrups, expressed as white sugar, falling within CN codes 1702 60 90, 1702 90 60, 1702 90 71, 1702 90 99 and 2106 90 59,

isoglucose, expressed as dry matter, falling within CN codes 1702 40 10, 1702 60 10, 1702 90 30 and 2106 90 30,

inulin syrup, expressed as dry matter equivalent sugar/isoglucose, falling within CN code ex 1702 60 90;

the quantities of white sugar falling within CN code 1701 99 10 for which a licence has actually been issued with the amounts of export refunds fixed pursuant to Article 33(2) (b) of COMISSR;

the quantities, with the corresponding amounts of export refunds fixed pursuant to Article 33(2) (a) of COMISSR, of white sugar, the quantities of raw sugar and sucrose syrup, expressed as white sugar, and the quantities of isoglucose, expressed as dry matter, for which an export licence has actually been issued with a view to export in the form of products referred to in Article 1(2)(b) of Council Regulation 1996/2201 ( 15 ) .

Each Member State shall notify to the Commission:

not later than the end of each calendar month in respect of the preceding calendar month, the quantities of white sugar referred to in Article 17(b) exported in accordance with Article 8(4) and (5) of Regulation 2000/1291;

for each calendar month, and not later than the end of the third calendar month following the calendar month in question: The notifications referred to in points (d) and (e) shall be supplied separately to the Commission for each Regulation applicable to the processed product in question.

the quantities with the corresponding amounts of export refunds of sugar and syrup, expressed as white sugar, referred to in Article 5(1) fourth indent of Regulation 2000/1291 exported without further processing and without an export licence;

the quantities of sugar covered by quotas exported as white sugar or in the form of processed products, expressed as white sugar, for which an export licence has been issued for the implementation of Community and national food aid under international conventions or other complementary programmes and for the implementation of other Community measures for the free supply of food;

in the case of exports referred to in the second paragraph of Article 4 of Regulation 1999/800, the quantities of sugar and sucrose syrups, expressed as white sugar, and of isoglucose, expressed as dry matter, exported without further processing, together with the amounts of the corresponding refunds;

the quantities, with the corresponding amounts of export refunds fixed pursuant to Article 33(2) (a) of COMISSR, of white sugar, the quantities of raw sugar and sucrose syrup, expressed as white sugar, and the quantities of isoglucose, expressed as dry matter, exported in the form of the products referred to in Annex II to Council Regulation 1999/1255 ( 16 ) and in the form of the products referred to in Annex II to Commission Regulation 2005/1043 ( 17 ) ;

in the case of exports referred to in Article 17(c) and in point (d) of this Article, the quantities exported without refund.

Each Member State shall notify to the Commission:

each month, in respect of the preceding month, the quantities of tel quel white sugar and raw sugar other than preferential sugar, or sugar syrups, of isoglucose and inulin syrup for which an import licence has actually been issued;

each week in respect of the previous week, the quantities of white sugar and tel quel raw sugar for which an import or export licence has been issued pursuant to Article 13;

for each quarter and, separately not later than the end of the second calendar month following the quarter in question, the quantities of sugar imported from third countries and exported as compensating products under the inward processing arrangements referred to in Article 116 of Regulation (EEC) No 2913/92.

Upon request of the Commission and for the time-period indicated, Member States shall immediately start notifying on a daily basis to the Commission:

for quantities exceeding 10 tonnes, all applications for export licences for products eligible for periodic refund;

the quantities affected by measures taken pursuant to Article 9(1).

The communication of Member States provided for in this Chapter shall be made by electronic means using the forms made available to the Member States by the Commission.

The Commission shall determine the cif prices for white sugar and raw sugar on the basis of the most favourable purchasing opportunities on the world market. Those prices shall be calculated in accordance with Articles 23 to 26.

When the most favourable purchasing opportunities on the world market are being established, account shall be taken of all information available to the Commission either directly or though the competent agencies of the Member States relating to:

offers on the world market;

quotations on exchanges which are important to the international sugar trade;

prices recorded on important markets in third countries;

sales concluded in international trade.

When the most favourable purchasing opportunities are being established, information shall be disregarded:

if the goods are not of sound and fair marketable quality, or

if the possibility of obtaining them at the price indicated in the offer relates only to a small quantity which is not representative of the market, or

if the general trend of prices or the information available to the Commission leads the latter to assume that the price indicated in the offer is not representative of actual market trends.

Prices which are not valid for delivery in bulk cif Rotterdam shall be adjusted.
When the adjustment is made, account shall be taken in particular of the difference in the cost of transporting the goods between the port of shipment and the port of destination and between the port of shipment and Rotterdam.

If the price relates to goods in bags it shall be reduced by 0,88 EUR per 100 kilograms.

When prices which relate to qualities other than the standard quality are being adjusted:

the increases or reductions fixed in accordance with Article 18 of COMISSR shall be applied to white sugar;

the corrective factors obtained by dividing 92 by the percentage yield of the sugar to which the price relates shall be applied to raw sugar.

Yield shall be calculated in accordance with the method described in Point III (3) of Annex I to COMISSR.

The standard quality molasses shall:

be of sound and fair marketable quality;

have a total sugar content of 48 %.

The Commission shall determine the cif prices for molasses on the basis of the most favourable purchasing opportunities on the world market. Those prices shall be calculated in accordance with Articles 29 to 33.

When the most favourable purchasing opportunities on the world market are being established, account shall be taken of all information relating to:

offers on the world market;

prices recorded on important markets in third countries;

sales concluded in international trade, which are available to the Commission either directly or through the competent agencies of the Member States.

When the most favourable purchasing opportunities on the world market are being established, information shall be disregarded:

if the goods are not of sound and fair marketable quality, or

if the possibility of obtaining them at the price indicated in the offer relates only to a small quantity which is not representative of the market, or

if the general trend of prices or the information available to the Commission leads the latter to assume that the price indicated in the offer is not representative of actual market trends.

Prices which are not valid for delivery in bulk cif Amsterdam shall be adjusted.

Prices determined when the most favourable purchasing opportunities are being established and which do not relate to the standard quality shall be:

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 %;

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 %.

When the most favourable purchasing opportunities on the world market are being established, an average of several prices may be taken as a basis, provided this average can be regarded as being representative of actual market trends.

The additional import duties referred to in Article 27(1) of COMISSR shall be applied to molasses falling within CN codes 1703 10 00 and 1703 90 000 . .

For the purposes of this Regulation, representative prices for molasses on the world market or on the Community import market as referred to Article 27(2) of COMISSR shall mean the cif prices for those products determined by the Commission in accordance with Section 2, hereinafter referred to as ‘molasses representative prices’.
Those prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 39(2) of COMISSR. The Commission may amend them during that period where the information available to it indicates a change in the representative prices previously fixed of at least EUR 0,5 per 100 kilograms.

Member States shall provide the Commission by the 15th of each month with the available information referred to in Article 29.

For 100 kilograms of molasses of the standard quality referred to in Article 27 of this Regulation, the trigger price referred to in Article 27(2) of COMISSR shall be equivalent to:

EUR 7,90 for molasses falling within CN code 1703 10 00;

EUR 8,20 for molasses falling within CN code 1703 90 00.

The additional import duties referred to in Article 27(1) of COMISSR shall be applied to products falling within CN codes 1701 11 10, 1701 11 90, 1701 12 10, 1701 12 90, 1701 91 00, 1701 99 10, 1701 99 90 and 1702 90 99.

For the purposes of this Regulation, representative prices for white sugar and raw sugar on the world market or on the Community import market as referred to in Article 27(2) of COMISSR shall mean the cif prices for those products established under Section 1, hereinafter referred to as ‘sugar representative prices’.
Those prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 39(2) of COMISSR. The Commission may amend them during that period if the fluctuation in the elements of the calculation produces a rise or fall of EUR 1,20 per 100 kilograms or more in relation to the sugar representative prices fixed previously.

The sugar representative price for products falling within CN code 1702 90 99 shall be the representative price fixed for white sugar applied per 1 % of sucrose content per 100 kilograms net of the product in question.

For 100 kilograms of net product, the trigger price referred to in Article 27(2) of COMISSR shall be equivalent to:

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 II of Annex I to COMISSR;

EUR 64,7 for sugar falling within CN code 1701 91 00;

EUR 54,10 for raw beet sugar falling within CN code 1701 12 90 of the standard quality referred to in Point III of Annex I to COMISSR;

EUR 41,30 for raw beet sugar falling within CN code 1701 12 10 of the standard quality referred to in Point III of Annex I to COMISSR;

EUR 55,20 for raw cane sugar falling within CN code 1701 11 90 of the standard quality referred to in Point III of Annex I to COMISSR;

EUR 41,80 for raw cane sugar falling within CN code 1701 11 10 of the standard quality referred to in Point III of Annex I to COMISSR;

EUR 1,184 for the products falling within CN code 1702 90 99 per 1 % of sucrose content.

The amount of the additional import duties for each of the types of molasses referred to in Article 34(1) and sugar products referred to in Article 36(1) shall be established on the basis of the cif import price of the consignment in question in accordance with Article 39.
In the case of molasses the cif import price of the consignment in question shall be converted into the price of molasses of the standard quality by adjustment as referred to in Article 32.
In the case of white or raw sugar the cif import price of the consignment in question shall be converted into the price of sugar of the standard quality as defined, respectively, in Points II and III of Annex I to COMISSR, or the equivalent price for the product falling within CN code 1702 90 99, as the case may be.

When the cif import price per 100 kilograms of a consignment is higher than the applicable molasses representative price referred to in Article 34(2) or sugar representative price referred to in Article 36(2), the importer shall present to the competent authorities of the importing Member State at least the following proofs:

the purchasing contract, or any other equivalent document;

the insurance contract;

the invoice;

the certificate of origin (where applicable);

the transport contract;

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 importing Member State may require any other information and documents they deem necessary.

In the case referred to in paragraph 2, the importer shall lodge the security referred to in Article 248(1) of Regulation (EEC) No 2454/93, equal to the difference between the amount of additional import duty calculated on the basis of the 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.

The security lodged shall be released to the extent that proof of the conditions of disposal is provided to the satisfaction of the competent authorities. Otherwise, the security shall be forfeit by way of payment of the additional import duties.

If on verification the competent authorities establish that the requirements of this Article have not been met, they shall recover the duty due in accordance with Article 220 of Regulation (EEC) No 2913/92. The amount of the duty to be recovered or remaining to be recovered shall include interest from the date the goods 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.

If the difference between the trigger price in question referred to in Article 34 for molasses or Article 36 for sugar products and the cif import price of the consignment in question:

is 10 % or less of the trigger price, the additional duty shall be zero;

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 %;

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);

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);

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).

Where the molasses representative price referred to in Article 34(2) plus the import duty applicable to cane molasses falling within CN code 1703 10 00, or to beet molasses falling within CN code 1703 90 00, exceed, for the product in question, 8,21 EUR/100 kg, the import duties shall be suspended and replaced by the amount of the difference found by the Commission. This amount shall be fixed at the same time as the representative prices referred to in Article 34(2).

The total import duty applicable to cane molasses falling within CN code 1703 10 00, or to beet molasses falling within CN code 1703 90 00 originating in the African, Caribbean and Pacific (ACP) states, shall be reduced to zero up to a quota limit of 600 000 tonnes per marketing year. However, this quota will amount to 750 000 tonnes in the 2006/2007 marketing year.

For the purposes of this Article, the concept of ‘originating product’ and the administrative cooperation methods shall be those laid down in Protocol No 1 annexed to the Cotonou Agreement.

The tariff quota referred to in the first paragraph shall be managed by the Commission in accordance with Articles 308 a, 308 b and 308 c of Regulation (EEC) No 2454/93.

If the yield of imported raw sugar as determined in accordance with Point III of Annex I to COMISSR differs from the yield fixed for the standard quality, the customs tariff duty for products falling within CN codes 1701 11 10 and 1701 12 10, and the additional duty for products falling within CN codes 1701 11 10, 1701 11 90, 1701 12 10 and 1701 12 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.

For the products referred to in Article 1(1) (c) of COMISSR, the sucrose content, including other sugars expressed as sucrose, shall be determined by the application of the Lane and Eynon method (copper reduction method) to the solution inverted according to Clerget-Herzfeld. The total sugar content thus determined shall be expressed as sucrose by multiplying by 0,95.
However, the sucrose content, including other sugars expressed as sucrose, of products containing less than 85 % sucrose or other sugars expressed as sucrose, and invert sugar expressed as sucrose shall be determined by ascertaining the dry matter content. The dry matter content shall be determined according to the specific gravity of the solution diluted in a proportion of 1 to 1 by weight and, for solid products, by drying. The dry matter content shall be expressed as sucrose by multiplying by the coefficient 1.

For the products referred to in Article 1(1) (d) and (g) of COMISSR, the dry matter content shall be determined in accordance with the second subparagraph of paragraph 2 of this Article.

For the products referred to in Article 1(1) (e) of COMISSR, the conversion into sucrose equivalent shall be obtained by multiplying the dry matter determined in accordance with the second subparagraph of paragraph 2 of this Article by the coefficient 1,9.

Regulation (EEC) No 784/68, Regulation (EEC) No 785/68, Regulation 1995/1422, Regulation (EC) No 1423/95, Regulation 1995/1464 and Regulation 1995/2135 are hereby repealed.

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union . Official Journal of the European Union

Indication referred to in Article 6(3): — in Spanish : «Tasa de la restitución aplicable: …», — in Czech : „sazba použitelné náhrady“ — in Danish : »Restitutionssats« — in German : „Anwendbarer Erstattungssatz“ — in Estonian : “Kohaldatav toetuse määr” — in Greek : «Ύψος της ισχύουσας επιστροφής» — in English : ‘rate of applicable refund’ — in French : «Taux de la restitution applicable» — in Italian : «Tasso della restituzione applicabile: ...» — in Latvian : “Piemērojamā eksporta kompensācijas likme” — in Lithuanian : „Taikoma grąžinamosios išmokos norma“ — in Hungarian : „Alkalmazandó visszatérítés mértéke: …” — in Dutch : „Toe te passen restitutiebedrag: …” — in Polish : „stawka stosowanej refundacji” — in Portuguese : «Taxa da restituição aplicável: …» — in Slovak : „výška uplatniteľnej náhrady“ — in Slovene : „višina nadomestila“ — in Finnish : ”Tuetta vietävä [sokeri] tai [isoglukoosi] tai [inuliinisiirappi], jota ei pidetä kiintiön ulkopuolisena”. — in Swedish : ”Exportbidragssatsen: …”

Indications referred to in Article 7: — in Spanish : «[Azúcar] o [Isoglucosa] o [Jarabe de inulina] no considerado “al margen de cuota” para la exportación sin restitución», — in Czech : „(Cukr) nebo (Isoglukosa) nebo (Inulinový sirup), (který/která) se nepovažuje za produkt ‚mimo rámec kvót‘, pro vývoz bez náhrady.“ — in Danish : »[Sukker] eller [Isoglucose] eller [Inulinsirup], der ikke anses for at være »uden for kvote« til eksport uden restitution« — in German : „[Nicht als ‚Nichtquotenerzeugung‘ geltender Zucker]/[Nicht als ‚Nichtquotenerzeugung‘ geltende Isoglukose]/[Nicht als ‚Nichtquotenerzeugung‘ geltender Inulinsirup] für die Ausfuhr ohne Erstattung“ — in Estonian : “Kvoodivälisena mittekäsitatava [suhkru] või [isoglükoosi] või [inuliinisiirupi] eksportimiseks ilma toetuseta.” — in Greek : «[Ζάχαρη] ή [Ισογλυκόζη] ή [Σιρόπι ινουλίνης] που δεν θεωρείται “εκτός ποσόστωσης” προς εξαγωγή χωρίς επιστροφή.» — in English : ‘(Sugar) or (Isoglucose) or (Inulin syrup) not considered as “out-of-quota” for export without refund.’ — in French : «[Sucre] ou [isoglucose] ou [sirop d'inuline] non considéré “hors quota” pour les exportations sans restitution.» — in Italian : «[Zucchero] o [isoglucosio] o [sciroppo di inulina] non considerato “fuori quota” per le esportazioni senza restituzione» — in Latvian : “[Cukurs] vai [izoglikoze] vai [inulīna sīrups], kas nav uzskatāms par “ārpuskvotu” produkciju eksportam bez kompensācijas.” — in Lithuanian : „Virškvotiniu nelaikomas (cukrus) ar (izogliukozė) ar (inulino sirupas) eksportui be grąžinamosios išmokos.“ — in Hungarian : „A [cukrot] vagy az [izoglükózt] vagy az [inulinszirupot] nem tekintik »kvótán felülinek« a visszatérítés nélküli kivitel tekintetében.” — in Dutch : „[Suiker] of [Isoglucose] of [Inulinestroop] die niet als „buiten het quotum geproduceerd” wordt beschouwd, bestemd voor uitvoer zonder restitutie.” — in Polish : „[Cukier] lub [Izoglukoza] lub [Syrop inulinowy] niezaliczany/-a do produktów »pozakwotowych«, przeznaczony/-a na wywóz bez refundacji.” — in Portuguese : «[Açúcar] ou [Isoglucose] ou [Xarope de inulina] não considerado(a) “extra-quota” para exportação sem restituição.» — in Slovak : „[Cukor] alebo [izoglukóza] alebo [inulínový sirup], ktorý sa nepovažuje za ‚nad rámec kvóty’ na vývoz bez náhrady.“ — in Slovene : „[Sladkor] ali [izoglukoza] ali [inulinski sirup] se ne štejejo kot ‚izven kvote‘ za izvoz brez nadomestila.“ — in Finnish : ”Tuetta vietävä [sokeri] tai [isoglukoosi] tai [inuliinisiirappi], jota ei pidetä kiintiön ulkopuolisena”. — in Swedish : ”[Socker] eller [isoglukos] eller [inulinsirap] som inte anses vara ’utomkvotsprodukter’ för export utan bidrag.”

Indication referred to in Article 14(3): — in Spanish : «EX/IM, artículo 116 del Reglamento (CEE) n o 2913/92 — certificado válido en … (Estado miembro de emisión).», — in Czech : „EX/IM, článek 116 nařízení (EHS) č. 2913/92 — licence platná v … (vydávající členský stát)“ — in Danish : »EX/IM, artikel 116 i forordning (EØF) nr. 2913/92 — licens gyldig i … (udstedende medlemsstat)« — in German : „EX/IM, Artikel 116 der Verordnung (EWG) Nr. 2913/92 — Lizenz gültig in … (erteilender Mitgliedstaat)“ — in Estonian : “EX/IM, määruse (EMÜ) nr 2913/92 artikkel 116 — litsents kehtib … (väljaandev liikmesriik).” — in Greek : «EX/IM, άρθρο 116 του κανονισμού (ΕΟΚ) αριθ. 2913/92 — πιστοποιητικό που ισχύει στ … (κράτος μέλος έκδοσης).» — in English : ‘EX/IM, Article 116 of Regulation (EEC) No 2913/92 — licence valid in … (issuing Member State)’, — in French : «EX/IM, article 116 du règlement (CEE) n o 2913/92 — certificat valable au/en (État membre d'émission)» — in Italian : «EX/IM, articolo 116 del regolamento (CEE) n. 2913/92 — titolo valido in ... (Stato membro di rilascio)» — in Latvian : “EX/IM, Regulas (EEK) Nr. 2913/92 116. pants — licence ir derīga … (izsniedzēja dalībvalsts)’ — in Lithuanian : „EX/IM, Reglamento (EEB) Nr. 2913/92 116 straipsnis — licencija galioja … (išduodanti valstybė narė)“ — in Hungarian : „EX/IM, a 2913/92/EGK rendelet 116. cikke — az engedély …-ban/-ben (kibocsátó tagállam) érvényes.” — in Dutch : „EX/IM, artikel 116 van Verordening (EEG) nr. 2913/92 — certificaat geldig in … (lidstaat van afgifte)” — in Polish : „EX/IM, art. 116 rozporządzenia (EWG) nr 2913/92 — pozwolenie ważne w (państwo członkowskie wydające pozwolenie).” — in Portuguese : «EX/IM, Artigo 116. o do Regulamento (CEE) n. o 2913/92 — certificado eficaz em … (Estado-Membro de emissão).» — in Slovak : „vývoz/dovoz, článok 116 nariadenia (EHS) č. 2913/92 — licencia platná v … ( vydávajúci členský štát)“ — in Slovene : „IZ/UV, člen 116 Uredbe (EGS) št. 2913/92 — dovoljenje veljavno v … (država članica izdajateljica).“ — in Finnish : ”EX/IM, asetuksen (ETY) N:o 2913/92 116 artikla — Todistus on voimassa … (myöntäjäjäsenvaltio),” — in Swedish : ”EX/IM, artikel 116 i förordning (EEG) nr 2913/92 — licens giltig i … (utfärdande medlemsstat),”