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Document 02006R1670-20070101
Commission Regulation (EC) No 1670/2006 of 10 November 2006 laying down certain detailed rules for the application of Council Regulation (EC) No 1784/2003 as regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit drinks (Codified version)
Consolidated text: Commission Regulation (EC) No 1670/2006 of 10 November 2006 laying down certain detailed rules for the application of Council Regulation (EC) No 1784/2003 as regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit drinks (Codified version)
Commission Regulation (EC) No 1670/2006 of 10 November 2006 laying down certain detailed rules for the application of Council Regulation (EC) No 1784/2003 as regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit drinks (Codified version)
No longer in force
02006R1670 — EN — 01.01.2007 — 001.001
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COMMISSION REGULATION (EC) No 1670/2006 of 10 November 2006 laying down certain detailed rules for the application of Council Regulation (EC) No 1784/2003 as regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit drinks (OJ L 312 11.11.2006, p. 33) |
Amended by:
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|
Official Journal |
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No |
page |
date |
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L 365 |
52 |
21.12.2006 |
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Amended by: COMMISSION REGULATION (EC) No 873/2007 of 24 July 2007 |
L 193 |
3 |
25.7.2007 |
COMMISSION REGULATION (EC) No 1670/2006
of 10 November 2006
laying down certain detailed rules for the application of Council Regulation (EC) No 1784/2003 as regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit drinks
(Codified version)
Article 1
Article 2
The refunds referred to in Article 1 may be granted for cereals meeting the conditions laid down in Article 23(2) of the Treaty and used in the production of the spirit drinks falling within CN codes 2208 30 32 , 2208 30 38 , 2208 30 52 , 2208 30 58 , 2208 30 72 , 2208 30 78 , 2208 30 82 and 2208 30 88 manufactured in accordance with Council Regulation (EEC) No 1576/89 ( 9 ).
Article 3
For the purposes of this Regulation:
‘given distillation period’ means a period corresponding to a distillation period agreed between the beneficiary and the customs authorities or other competent authorities for the purposes of checks on excise duty (fiscal period);
‘total quantities exported’ means the quantities of spirit drinks fulfilling the terms of Article 23(2) of the Treaty and exported to a destination for which the refund applies;
‘total quantities marketed’ means the quantities of spirit drinks fulfilling the terms of Article 23(2) of the Treaty which have been finally dispatched from production or storage facilities with a view to their sale for human consumption;
‘placed under control’ means the placing under a customs control procedure, or under an administrative procedure offering equivalent assurances, of cereals intended for the manufacture of the spirit drinks referred to in Article 2.
Article 4
For the purpose of determining the quantities of cereals distilled and the coefficient, quantities which have been subject to inward processing arrangements shall be excluded.
When the coefficient is calculated, account shall also be taken of variations in the stocks of one of the spirit drinks in question.
The coefficient may differ according to the cereal used.
Article 5
The coefficient referred to in Article 4(1) shall be fixed before 1 July each year.
It shall apply from 1 October until 30 September of the following year.
The coefficient shall be fixed in accordance with information supplied by the Member States on the period 1 January to 31 December of the years preceding the year of fixing.
Article 6
The operative event for the exchange rate applicable to the refund shall be that referred to in Article 1(1) of Commission Regulation (EC) No 1913/2006 ( 10 ).
Article 7
Article 8
For the purposes of this Regulation, cereals may be replaced by malt.
In that case the coefficient for calculating the barley equivalent of malt shall be 1,30.
However, where the malt that is placed under control is green malt with a moisture content of between 43 % and 47 %, the coefficient for calculating the equivalent weight of malt with a moisture content of 7 % shall be 0,57.
Article 9
The distiller shall communicate to the competent authorities prior to the commencement of each fiscal distillation period a declaration including all the particulars necessary for determining the refund, in particular:
a description of the cereals or malt in accordance with the nomenclature of the common customs tariff, where necessary broken down by homogeneous lot;
the net weight of the products and the moisture content, broken down for each lot referred to under (a);
confirmation that the cereals fulfil the conditions laid down in Article 23(2) of the Treaty;
the place of storage and distillation.
During the fiscal distillation period the declaration may be updated as the distillation process proceeds in order to take account of the larger or smaller quantities actually being distilled.
The weight of malt other than green malt, as referred to in Article 8, which is to be taken into consideration for calculation of the payment shall be the net weight, if the moisture is not more than 7 %. If the moisture content of the malt used is more than 7 % but not more than 8 %, the weight to be taken into consideration shall be the net weight reduced by 1 %. If the moisture content of the malt used is more than 8 % the reduction shall be two percentage points for each percentage point of moisture above 7 %.
The Community reference method for determining the moisture content of cereals and malt intended for production of the spirit drinks referred to in this Regulation shall be that shown in Annex IV to Commission Regulation (EC) No 824/2000 ( 11 ).
Article 10
Member States shall take the measures necessary to verify the accuracy of the declarations referred to in Article 9 and those relating to the physical control of the cereals, the distillation process and the use of the distilled product obtained.
Article 11
Article 12
Article 13
For the purposes of this Regulation, ‘export’ means:
export within the meaning of Articles 161 and 162 of Regulation (EEC) No 2913/92;
and
deliveries to destinations covered by Article 36 of Regulation (EC) No 800/1999.
Article 14
The declaration submitted when the customs export formalities are completed must contain:
a description of the spirit drinks concerned, in accordance with the combined nomenclature;
the quantities, expressed in litres of pure alcohol, of spirit drinks being exported;
a description of, or other reference to, the composition of the spirit drinks such that the type of cereals used can be determined;
the Member State of production.
Article 15
However, if proof of export is provided outside the time limit which would permit the export operation to be included with exports performed during the same calendar year, the export operation in question shall be aggregated with exports performed during the following calendar year.
Article 16
Article 17
Where Article 7 applies, proof must also be provided that the spirit drinks concerned have reached the destination for which the refund was fixed.
In that event, the proof of importation into a third country in respect of which the refund applies shall be the proof provided for in Articles 15 and 16 of Regulation (EC) No 800/1999.
Article 18
The Member States concerned shall provide the Commission with the following information before 16 July each year:
the quantities of cereals and malt fulfilling the terms of Article 23(2) of the Treaty and distilled in the period from 1 January to 31 December of the preceding year, broken down in accordance with the combined nomenclature;
the quantities of cereals and malt, broken down in accordance with the combined nomenclature, which were the subject of inward processing arrangements during the same period;
the quantities of spirit drinks covered by Article 2, broken down in accordance with the categories given in Article 19, including both quantities exported and quantities marketed during the same period;
the quantities of spirit drinks produced under inward processing arrangements and exported to third countries during the same period, broken down in accordance with the categories given in Article 19;
the quantities of spirit drinks in store on 31 December of the preceding year and the quantities produced during that period.
Article 19
For the purposes of Article 18:
‘grain whisky’ means whisky made from malt and cereals;
‘malt whisky’ means whisky made exclusively from malt;
‘Irish whiskey, category A’ means whiskey made from malt and cereals, with less than 30 % malt;
‘Irish whiskey, category B’ means whiskey made from barley and malt, with at least 30 % malt;
the percentages of the various types of cereals used in the manufacture of the spirit drinks referred to in Article 14(3) shall be determined on the basis of the total quantities of the various types of cereals used in manufacturing the spirit drinks referred to in Article 2.
Article 20
Regulation (EEC) No 2825/93 is repealed.
References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex II.
Article 21
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
Repealed Regulation with its successive amendments
Commission Regulation (EEC) No 2825/93 |
(OJ L 258, 16.10.1993, p. 6) |
Commission Regulation (EC) No 3098/94 |
(OJ L 328, 20.12.1994, p. 12) |
Commission Regulation (EC) No 1633/2000 |
(OJ L 187, 26.7.2000, p. 29) |
ANNEX II
CORRELATION TABLE
Regulation (EEC) No 2825/93 |
This Regulation |
Article 1 |
Article 1 |
Article 2 |
Article 2 |
Article 3 |
Article 3 |
Article 4(1) |
Article 4(1), first and second subparagraphs |
Article 4(2) |
Article 4(1), third subparagraph |
Article 4(3) |
Article 4(1), fourth subparagraph |
Article 4(4) |
Article 4(2) |
Article 5 |
Article 5 |
Article 6 |
Article 6 |
Article 7 |
Article 7 |
Article 8 |
Article 8 |
Article 9 |
Article 9 |
Article 10 |
Article 10 |
Article 11 |
Article 11 |
Article 12 |
Article 12 |
Article 13(1) and (2) |
Article 13(1) and (2) |
Article 13(3), introductory sentence |
Article 13(3), introductory sentence |
Article 13(3), first indent |
Article 13(3)(a) |
Article 13(3), second indent |
Article 13(3)(b) |
Article 13(4) |
Article 13(4) |
Article 14 |
Article 14 |
Article 15 |
Article 15 |
Article 16 |
Article 16 |
Article 17 |
Article 17 |
Article 18 |
Article 18 |
Article 19 |
Article 19 |
Article 20 |
— |
— |
Article 20 |
Article 21, first paragraph |
Article 21 |
Article 21, second paragraph |
— |
— |
Annex I |
— |
Annex II |
( 1 ) OJ L 270, 21.10.2003, p. 78. Regulation as amended by Commission Regulation (EC) No 1154/2005 (OJ L 187, 19.7.2005, p. 11).
( 2 ) OJ L 349, 24.12.1998, p. 1.
( 3 ) OJ L 258, 16.10.1993, p. 6. Regulation as last amended by Regulation (EC) No 1633/2000 (OJ L 187, 26.7.2000, p. 29).
( 4 ) See Annex I.
( 5 ) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 648/2005 of the European Parliament and of the Council (OJ L 117, 4.5.2005, p. 13).
( 6 ) OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regulation (EC) No 671/2004 (OJ L 105, 14.4.2004, p. 5).
( 7 ) OJ L 152, 24.6.2000, p. 1. Regulation as last amended by Regulation (EC) No 410/2006 (OJ L 71, 10.3.2006, p. 7).
( 8 ) OJ L 172, 5.7.2005, p. 24.
( 9 ) OJ L 160, 12.6.1989, p. 1.
( 10 ) OJ L 365, 21.12.2006, p. 52.
( 11 ) OJ L 100, 20.4.2000, p. 31.