1.   The following global tariff quotas at zero duty, expressed as ‘white-sugar equivalent’, shall be opened for imports of raw cane-sugar for refining of CN code 1701 11 10, originating in a country which, according to Annex I to Regulation (EC) No 980/2005, benefits from the special arrangement for least developed countries:

The quotas shall bear the order numbers 09.4360, 09.4361 and 09.4362, respectively.

Each quota shall be opened on the first day of the marketing year concerned and shall remain open until the last day of that marketing year.

All Common Customs Tariff duties, as well as any additional duties referred to in Article 27 of Regulation (EC) No 318/2006 and subject to Article 36 of Regulation (EC) No 951/2006, shall not apply to imports under these quotas.

2.   For imports, other than those referred to in paragraph 1, of products of tariff heading 1701 originating in least developed countries, the Common Customs Tariff (CCT) duties, as well as the additional duties referred to in Article 27 of Regulation (EC) No 318/2006 and subject to Article 36 of Regulation (EC) No 951/2006, shall be reduced in accordance with Article 12(4) of Regulation (EC) No 980/2005, by 20 % on 1 July 2006, by 50 % on 1 July 2007 and by 80 % on 1 July 2008; they shall be suspended entirely as from 1 July 2009.

Such imports shall be ascribed a reference number in accordance with the import period and the rate of reduction that shall apply.

The reference numbers and the rates of CCT and additional duties that apply shall be as follows:

The reference numbers shall apply to a quantity not limited in volume.

1.   Applications for import licences shall be submitted to the competent body in the importing Member State concerned.

2.   Within the limits referred to in Article 6(2), applications for import licences for sugar for refining within the framework of the traditional supply need referred to in Article 29(1) and (2) of Regulation (EC) No 318/2006, may be submitted, for the marketing year concerned, only to the competent bodies in the Member States, by:

3.   In the case of the imports referred to in Article 3(1), applications for import licences may be submitted from the first day of the marketing year until the date of limiting the issue of import licences referred to in Article 6(2).

In the case of the imports referred to in Article 3(2), applications for import licences may be submitted from the first day of the import period to which they relate.

4.   Applications for import licences shall be submitted to the competent body in the Member State in which the applicant is registered for VAT purposes.

5.   Only one application for an import licence per order number per week per applicant shall be allowed. Where, in a particular week, more than one application is submitted by an applicant for a particular order number, all of the applicant’s applications for that order number for that week shall be rejected and the securities lodged therefore shall accrue to the Member State concerned.

6.   Applications for import licences shall indicate the marketing year to which they relate, and whether the sugar is for refining or for purposes other than refining.

7.   Applications for import licences shall be accompanied by:

A copy, certified by the competent authorities in the exporting beneficiary country, of the certificate of origin Form A provided for in Article 9(1) may be used in place of the export licence referred to in (b).

8.   Applications for import licences, as well as the licences issued, shall include the following entries:

1.   Member States shall keep a record of the applications for import licences submitted for sugar for refining.

2.   When a Member State for a particular marketing year has received applications for import licences for sugar for refining equal to or exceeding the limit referred to in Article 29(3) of Regulation (EC) No 318/2006, the Member State shall notify the Commission that the level of its traditional supply need has been reached. Where appropriate, the Member State shall specify the percentage allocation in proportion to the remaining balance to be given to each application for an import licence for sugar for refining.

3.   Where applications for import licences for sugar for refining for a particular marketing year are equal to the total quantity referred to in Article 29(3) of Regulation (EC) No 318/2006, the Commission shall notify the Member States that the limit for the traditional supply need at the level of the Community has been reached.

From the date of notification referred to in the first subparagraph and until the end of the marketing year concerned, the restriction provided for in Article 5(2) shall no longer apply.

1.   Member States shall notify the Commission, no later than the first working day of the following week, of the quantities of raw or white-sugar (where necessary, expressed as ‘white-sugar equivalent’), for which applications for import licences after applying the percentage allocation provided for in Article 6(2) have been submitted during the preceding week. Member States shall specify the marketing year concerned, the quantities by country of origin and by eight-digit CN code, and whether the sugar is for refining or for purposes other than refining. If no application for an import licence has been submitted, the Member States shall likewise notify the Commission.

2.   The Commission shall draw up a weekly total of the quantities for which applications for import licences have been submitted.

3.   In the case of the global tariff quotas referred to in Article 3(1), where applications for import licences exceed the quota quantity for the current marketing year, the Commission shall set a percentage allocation in proportion to the balance remaining for the Member States to apply to each application for an import licence, and shall notify the Member States that the maximum quantity of the quota concerned has been reached and no further application for an import licence is admissible.

4.   Where the weekly total referred to in paragraph 2 reveals the existence of available quantities of sugar for which the maximum quantity had been reached previously, the Commission shall inform the Member States that the maximum quantity is no longer attained.

1.   The import licences shall be issued on the third working day following that of the notification referred to in Article 7(1). The quantities issued shall take account of the limitation imposed by the Commission in accordance with Article 7(3).

2.   For imports referred to in Article 3(1), the import licences shall be valid until the end of the marketing year to which they relate.

For imports referred to in Article 3(2), the import licences shall be valid until the end of the import period to which they relate.

3.   Member States shall notify the Commission of the quantities of sugar for which import licences were issued during the previous week, and shall specify the country of origin and whether the sugar is for refining or for purposes other than refining.

4.   Where an import licence is transferred in accordance with Article 9 of Regulation (EC) No 1291/2000, the titular holder shall immediately inform the competent authorities in the Member State which issued the original certificate.

5.   By way of derogation from Article 35(2) of Regulation (EC) No 1291/2000, if the import licence for sugar for purposes other than refining is returned to the issuing body:

6.   Member States shall simultaneously notify the Commission of the quantities for which import licences have been returned since the date of their previous notification to this effect. The quantities set out in the licences returned in accordance with paragraph 5 may be reallocated.

1.   Proof of the originating status of the imports referred to in Article 3(1) and (2) shall be furnished by means of a certificate of origin Form A issued in accordance with Articles 67 to 97 of Regulation (EEC) No 2454/93.

2.   At import and in addition to the proof of origin referred to in paragraph 1, a supplementary document shall be presented to the customs authorities, bearing:

3.   The interested party shall provide the competent authority in the Member State of release for free circulation, for control purposes of at least the quantities, a copy of the supplementary document referred to in paragraph 2 containing information relating to the import operation, in particular the degree of polarisation indicated, and the ‘tel quel’ quantities by weight actually imported.

4.   Where import licences are transferred pursuant to Article 8(4), the Member State shall collect the completed certificates of origin Form A and send a copy of the certificates to the Member State which initially issued the import licence.

1.   Each Member State shall keep a record of the quantities of raw and white-sugar actually imported with the certificates of origin referred to in Article 9(1), where necessary converting the quantities of raw sugar into ‘white-sugar equivalent’ on the basis of the polarisation stated, applying the methods set out in Point III of Annex I to Regulation (EC) No 318/2006.

2.   Pursuant to Article 50(1) of Regulation (EC) No 1291/2000, the Common Customs Tariff duties, reduced in accordance with Article 12(4) of Regulation (EC) No 980/2005 and applicable on the date of release for free circulation, shall apply to all quantities of white ‘tel quel’ sugar by weight, or raw sugar converted into ‘white-sugar equivalent’, imported in excess of those shown on the import licence referred to in Article 5.

3.   The undertaking which applied for the import licence for refining shall, within the three months following the end of the time-limit for refining according to Article 5(7)(c), show acceptable proof of refining to the Member State which issued the licence.

4.   Except in the event of force majeure, if the sugar is not refined within the time limit, the undertaking which applied for the licence shall pay an amount of EUR 500 per tonne for the quantities concerned.

1.   The notifications referred to in Article 7(1), Article 8(6) and Article 11 shall be effected by electronic means in accordance with the format provided by the Commission to the Member States.

2.   At the Commission’s request, Member States shall provide details on the quantities of sugar released for free circulation under the preferential tariff arrangements during any particular months, pursuant to Article 308(d) of Regulation (EEC) No 2454/93.