1.   This Regulation lays down detailed rules of application for the 2006/2007, 2007/2008 and 2008/2009 marketing years for imports of the sugar products referred to in:

2.   Quantities imported in accordance with the provisions referred to in paragraph 1(c), (d), (e), (f) and (g) (hereinafter referred to as tariff quotas), and with the provisions referred to in points (a) and (b) of that paragraph (hereinafter referred to as delivery obligations) for the 2006/2007, 2007/2008 and 2008/2009 marketing years shall bear the quota serial numbers shown in Annex I.

1.   Import licence applications shall be submitted by the parties concerned to the competent authorities of the Member States.

2.   Import licence applications shall be submitted each week, from Monday to Friday, starting on the date referred to in paragraph 5 of this Article and until the issue of licences is discontinued as referred to in the second subparagraph of Article 5(3).

Applicants shall submit their licence applications to the competent authorities of the Member State in which they are registered for VAT purposes.

Applicants may submit one import licence application only per weekly period and per serial number. Where, in a given week, applicants submit more than one application for a serial number, all their applications in that week for that serial number shall be rejected and the securities lodged when the applications were submitted shall be taken over by the Member State concerned.

3.   Box 20 of the application for an import licence and the licence shall contain one of the following entries: ‘sugar for refining’ or ‘sugar not intended for refining’. The entry shall not be linked to the CN code for which the application is submitted or under which the sugar will be imported.

4.   Import licence applications shall be accompanied by:

5.   For tariff quotas, the first period for submission of applications for import licences shall start on the day on which the quota in question is opened.

For ACP/India sugar, the first period for submission of applications for import licences shall start on the Monday before 10 June of the previous delivery period. However, where the limit on the quantity that must be delivered in a given delivery period is reached in relation to one of the exporting countries, the first period for submission of import licence applications for the subsequent delivery period in relation to that country shall start on the Monday before 6 May.

1.   Member States shall notify the Commission, no later than the first working day of each week, of the quantities of white sugar or raw sugar, where necessary expressed as white sugar equivalent, for which import licence applications, after the application, where necessary, of the acceptance coefficient provided for in Article 10(2), have been submitted during the preceding week.

The quantities applied for shall be broken down by eight-digit CN code and shall state the marketing year or delivery period concerned, the quantities for each country of origin and whether they involve applications for a licence for sugar for refining or for sugar not intended for refining. The Member States shall also inform the Commission if no applications for import licences have been submitted.

2.   The Commission shall draw up weekly records of the quantities for which import licence applications have been submitted.

3.   Where licence applications reach or exceed the quantity of one of the delivery obligations by country concerned fixed under Article 12 in the case of ACP/India sugar, or of one of the tariff quotas in the case of other sugars, the Commission shall fix an allocation coefficient in proportion to the quantity available which the Member States shall apply to each application.

The Commission shall also inform the Member States that, as the limit concerned has been reached, applications for licences are no longer admissible for the delivery obligation or the tariff quota in question.

If the overrun on the delivery obligation for ACP/India sugar for a country concerned is 5 % or less of its delivery obligation and 5 000 tonnes or less, the allocation coefficient for that country shall be 100 %.

4.   If the Commission has informed the Member States that the limit for accepting applications for licences has been reached and that the records referred to in paragraph 2 indicate that quantities of sugar are still available for the delivery obligations in respect of ACP/India sugar or for the tariff quotas in the case of other sugars, the Commission shall inform the Member States that the limit in question has no longer been reached.

1.   Licences shall be issued on the third working day following the notification referred to in Article 5(1). For the quantities to be issued, the Member States shall take account of the allocation coefficient fixed, where appropriate, within this period by the Commission in accordance with Article 5(3).

2.   For tariff quotas, licences shall be valid to the end of the marketing year for which they are issued.

3.   Member States shall communicate, on the first working day of each week, to the Commission, separately for each tariff quota or delivery obligation and for each country of origin, the quantities of sugar for which import licences have been issued during the preceding week, making a distinction between sugar for refining and sugar not intended for refining.

4.   In the event of transfer of an import licence in accordance with Article 9 of Regulation (EC) No 1291/2000, the transferee shall immediately inform the competent authority in the Member State which issued the licence. Obligations to import and to refine are not transferable.

5.   For import licences for sugar not intended for refining and notwithstanding Article 35(2) of Regulation (EC) No 1291/2000:

6.   Member States shall notify the Commission, no later than the first working day of each week, of the quantities for which licences have been returned during the preceding week under paragraph 5 of this Article. Within the limit of the quantities of the delivery obligations as laid down in Article 12 and of the tariff quotas as laid down in Articles 19, 24 and 28, the quantities set out in the licences returned in accordance with paragraph 5 of this Article shall be added to the quantities of the delivery obligation or tariff quota concerned.

1.   Each Member State shall keep a record of the quantities of white sugar and raw sugar actually imported under the import licences referred to in Article 6(1), where necessary converting the quantities of raw sugar into white sugar equivalent on the basis of the degree of polarisation indicated, applying the method defined in point III.3 of Annex I to Regulation (EC) No 318/2006.

2.   Where release for free circulation does not take place in the Member State which issued the import licence, the Member State of release for free circulation shall keep the original import licence and, where appropriate, the supplementary document completed as provided for in Articles 22 and 23, and forward a copy thereof to the Member State which issued the import licence.

3.   In accordance with Article 50(1) of Regulation (EC) No 1291/2000, the full rate of common customs tariff duty applicable on the date of release for free circulation shall apply, apart from in the cases referred to in Article 15(3) of this Regulation, to all quantities of white sugar by tel quel weight, raw sugar converted into white sugar equivalent or, for CXL concessions sugar, of raw sugar by tel quel weight imported in excess of the quantities shown in the import licence concerned.

1.   The communications referred to in Articles 5(1), 6(3) and (6), and 8 shall be transmitted electronically in accordance with forms made available to the Member States by the Commission.

2.   At the request of the Commission, the Member States shall forward to it details of the quantities of products admitted for free circulation under annual tariff quotas and preferential agreements during certain months to be specified in accordance with Article 308d of Regulation (EEC) No 2454/93.

1.   Notwithstanding Article 4(1), and within the limits of the quantities per Member State for which import licences for sugar for refining may be issued within the framework of the traditional supply needs referred to in Article 29(1) and (2) of Regulation (EC) No 318/2006, applications for import licences to the competent authority in the Member State concerned for sugar for refining may be submitted only by:

2.   The Member States concerned shall keep weekly records of the applications for import licences for sugar for refining with the exception of applications without reduction of the full rate of duty applicable to import.

Without prejudice to paragraph 3 of this Article and to Article 5(3) of this Regulation, where, in a Member State, applications for import licences for sugar for refining for a marketing year, with the exception of applications without reduction of the full rate of duty applicable to import, are equal to or greater than the limit referred to in paragraph 1 of this Article, Member States shall inform the Commission that they have reached the limit of their traditional supply needs for import and, where appropriate, shall fix an allocation coefficient in proportion to the quantity available to apply to each licence application for sugar for refining for the current week.

3.   Without prejudice to Article 5(3), where applications for import licences for sugar for refining, with the exception of applications without reduction of the full rate of duty applicable to import for a marketing year, are equal to the total of the quantities referred to in paragraph 2 of this Article, the Commission shall inform the Member States that the limit of the traditional supply needs to import has been reached at Community level.

From the date of the notification referred to in the first subparagraph until the end of the marketing year concerned, any party may apply for licences for sugar for refining except for ACP/India sugar in the delivery period starting during that marketing year. In this case, applications for import licences for ACP/India sugar for refining shall be submitted in accordance with paragraph 1(a) and shall be recorded under the traditional supply needs for the following marketing year.

1.   Each holder of an import licence for sugar for refining shall, within six months following the expiry of the import licence concerned, provide the Member State which issued it with proof acceptable to it that refining has taken place. Where the sugar is not refined within the period set in Article 4(4)(b), the applicant shall pay, before 1 June following the marketing year concerned, an amount equal to EUR 500 per tonne for the quantities of sugar not refined except in cases of force majeure or for exceptional technical reasons.

2.   Sugar producers approved in accordance with Article 17 of Regulation (EC) No 318/2006 shall declare to the competent authority in the Member State before 1 March following the marketing year concerned the quantities of sugar which they have refined in that marketing year, stating:

3.   Approved sugar producers shall pay, before 1 June following the marketing year concerned, an amount equal to EUR 500 per tonne for the quantities of sugar for which:

1.   The quantities of the delivery obligations for each exporting country concerned shall be determined in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006, in accordance with Articles 3 and 7 of the ACP Protocol, Articles 3 and 7 of the Agreement with India, and Articles 14 and 15 of this Regulation.

2.   The quantities of the delivery obligations for a delivery period:

The delivery obligations taken into account for the issue of licences as referred to in Article 5 shall be equal to the quantities determined under paragraph 1 of this Article, adjusted, if necessary, in line with the decisions taken under Articles 3 and 7 of the ACP Protocol and Articles 3 and 7 of the Agreement with India.

3.   The quantities of the delivery obligations shall be determined taking into account:

Where the quantities for which import licences have been issued exceed the quantities of deliveries actually recorded in the previous delivery periods, without prejudice to the results of the investigations to be carried out by the competent authorities, the nominal quantities of the licences for which it has not been possible to establish the actual import into the Community shall be added to the quantities referred to in point (a) of the first subparagraph.

4.   The adjustments referred to in paragraph 2(c) may comprise transfers of quantities between two consecutive delivery periods provided that this does not disrupt the supply arrangements referred to in Article 29 of Regulation (EC) No 318/2006.

5.   The total for each delivery period of the quantities of the delivery obligations for the different exporting countries concerned shall be imported as ACP/India sugar under the delivery obligations at zero duty.

1.   The formal date of delivery of a consignment of ACP/India sugar shall be the date of presentation to customs of the consignment referred to in Article 40 of Council Regulation (EEC) No 2913/92 (14).

Proof of the formal date of delivery shall be furnished by presenting the copy of the supplementary document referred to in Article 17(1) or Article 18(2) of this Regulation, as appropriate.

2.   Notwithstanding paragraph 1, where the importer provides a declaration from the master of the vessel concerned certified by the competent port authority showing that the consignment is ready for unloading at the port concerned, the formal date of delivery shall be the date on which the consignment is ready for unloading as shown on the declaration.

1.   Where a quantity of ACP/India sugar covering all or part of the delivery obligations is delivered after the expiry of the relevant delivery period, the delivery shall nevertheless be counted against that period if the quantity concerned was loaded at the exporting port in good time, taking into account the normal duration of transport.

The normal duration of transport shall be the number of days obtained by dividing by 480 the distance in nautical miles of the normal route separating the two ports in question.

2.   Paragraph 1 shall not apply to a quantity which has been the subject of a Commission decision in accordance with Article 7(1) or (2) of the ACP Protocol or Article 7(1) or (2) of the Agreement with India.

1.   Where, for a given exporting country, the total quantity of ACP/India sugar counted against a given delivery period is less than the delivery obligations, the provisions of Article 7 of the ACP Protocol or Article 7 of the Agreement with India shall apply.

2.   Paragraph 1 shall not apply where the difference between the quantity of delivery obligations and the total quantity of ACP/India sugar counted is 5 % or less than the delivery obligations and 5 000 tonnes or less of sugar expressed as white sugar.

3.   Notwithstanding Article 50(1) of Regulation (EC) No 1291/2000, and provided they are covered by the certificate of origin referred to in Articles 16 or 17 of this Regulation, as appropriate, the quantities imported within the positive tolerance provided for in Article 8(4) of Regulation (EC) No 1291/2000 shall be eligible under the arrangements for ACP/India sugar.

4.   Where paragraphs 2 and 3 apply, the balance of the differences shall, as appropriate, be added to the delivery obligations or deducted from them, by the Commission.

1.   Import licence applications and licences shall contain the following entries:

2.   Import licence applications shall be accompanied by the original of the export licence issued by the competent authorities of the exporting country in accordance with the model in Annex II for a quantity equal to that in the licence application. This export licence may be replaced by a certified copy issued by the competent authorities of the exporting country of the proof of origin provided for in Article 17 for the countries covered by the ACP Protocol or in Article 18 for India.

3.   Licences shall be valid to the end of the third month following that in which they were actually issued for ACP/India sugar not intended for refining. For ACP/India sugar for refining, licences shall be valid until the end of the delivery period for which they are issued or, in the case of licences issued from 1 April, until the end of the third month following that in which they were actually issued.

4.   Notwithstanding Article 18(1) of Regulation (EC) No 1291/2000, import licences containing in boxes 15 and 16 the description and CN code 1701 99 10 may be used for imports:

1.   With the proof of origin referred to in Article 14 of Protocol 1 attached to Annex V to the ACP-EC Partnership Agreement, a supplementary document shall be presented to the customs authorities upon import, bearing:

The proof of origin shall be valid independently of the delivery period shown in point (b).

2.   The proof of origin and the supplementary document containing the description of sugar falling within CN code 1701 99 may be used, where appropriate, for imports of sugar falling within CN code 1701 11.

3.   The party concerned shall provide the competent authority in the Member State of release for free circulation, for the purposes of checking the delivery period and quantities, with a copy of the supplementary document referred to in paragraph 1 containing:

1.   For the purposes of this Chapter, sugar for which the origin is determined in accordance with the provisions in force in the Community and for which proof of origin is furnished in the form of a certificate of origin issued in accordance with Article 47 of Regulation (EEC) No 2454/93 shall be considered as originating in India.

2.   Upon import a supplementary document shall be presented to the customs authorities, bearing:

3.   The certificate of origin and the supplementary document containing the description of sugar falling within CN code 1701 99 may be used, where appropriate, for imports of sugar falling within CN code 1701 11.

4.   The party concerned shall provide the competent authority in the Member State of release for free circulation, for the purposes of checking the delivery period and quantities, with a copy of the supplementary document referred to in paragraph 2 containing:

1.   The shortfall quantities referred to in Article 29(4) of Regulation (EC) No 318/2006 shall be determined in accordance with the procedure referred to in Article 39(2) of that Regulation for each marketing year or part of a marketing year on the basis of an exhaustive Community forecast supply balance for raw sugar. These quantities shall be imported as complementary sugar.

For the purposes of determining those quantities, the quantities of sugar from the French overseas departments and of preferential sugar for direct consumption to be taken into account in each supply balance shall be evaluated each year on the basis of data sent by the Member States to the Commission for previous marketing years.

2.   The quantities referred to in paragraph 1 shall be determined initially before 31 October and amended on 31 May. If necessary as a result of new information, the quantity determined may be adjusted on another date during the marketing year.

1.   A minimum purchase price for standard-quality raw sugar (cif free at European ports of the Community), to be paid by refiners, shall apply to imports falling under the quantities referred to in Article 19.

2.   The minimum purchase price for each marketing year shall correspond to the guaranteed price referred to in Article 30 of Regulation (EC) No 318/2006.

1.   Import licence applications and licences shall contain the following entries:

2.   Import licence applications shall be accompanied by:

1.   With the proof of origin referred to in Article 14 of Protocol 1 attached to Annex V to the ACP-EC Partnership Agreement, a supplementary document shall be presented upon import to the customs authorities, bearing:

2.   The party concerned shall provide the competent authority in the importing Member State, for checking the quantities in particular, with a copy of the supplementary document referred to in paragraph 1 containing the information relating to the import operation, in particular the degree of polarisation indicated, and the quantities by tel quel weight actually released for free circulation.

1.   For the purposes of this Chapter, complementary sugar for which the origin is determined in accordance with the provisions in force in the Community and for which proof of origin is furnished in the form of a certificate of origin issued in accordance with Article 47 of Regulation (EEC) No 2454/93 shall be considered as originating in India.

2.   Upon import, a supplementary document shall be presented to the customs authorities, bearing at least one of the entries listed in part C of Annex III to this Regulation.

3.   The party concerned shall provide the competent authority in the importing Member State, for checking the quantities in particular, with a copy of the supplementary document referred to in paragraph 2 containing the information relating to the import operation, in particular the degree of polarisation indicated, and the quantities of raw sugar actually imported.

1.   For each marketing year, tariff quotas for a total of 96 801 tonnes of raw cane sugar for refining, falling within CN code 1701 11 10, shall be opened as CXL concessions sugar at a duty of EUR 98 per tonne.

However, for the 2006/2007 marketing year the quantity shall be 126 671 tonnes of raw cane sugar.

2.   The quantities referred to in paragraph 1 shall be allocated by country of origin as follows:

However, for the 2006/2007 marketing year the allocation by country of origin shall be:

3.   The duty of EUR 98 per tonne shall apply to standard-quality raw sugar as defined in Annex I, point III, to Regulation (EC) No 318/2006.

Where the polarimetric reading of the imported raw sugar departs from 96 degrees, the duty of EUR 98 per tonne shall be increased or reduced, as appropriate, by 0,14 % per tenth of a degree difference established.

1.   For the purposes of this Chapter, all CXL concessions sugar for which the origin is determined in accordance with the provisions in force in the Community and for which proof of origin is furnished in the form of a certificate of origin issued in accordance with Article 47 of Regulation (EEC) No 2454/93 shall be considered as originating in Australia, Cuba or Brazil.

2.   Upon import, a supplementary document shall be presented to the customs authorities, bearing at least one of the entries listed in part F of Annex III.

3.   The party concerned shall provide the competent authority in the importing Member State, for checking the quantities in particular, with a copy of the supplementary document referred to in paragraph 2 containing the information relating to the import operation, in particular the degree of polarisation indicated, and the quantities of raw sugar actually imported.

1.   For each marketing year, duty-free tariff quotas for a total of 200 000 tonnes of sugar products falling within CN codes 1701 and 1702 shall be opened as Balkans sugar.

However, for the 2006/2007 marketing year the quantity shall be 246 500 tonnes of sugar products falling with CN codes 1701 and 1702.

2.   The quantities referred to in paragraph 1 shall be allocated by country of origin as follows:

However, for the 2006/2007 marketing year the allocation by country of origin shall be:

The quota for the former Yugoslav Republic of Macedonia for the 2006/2007 marketing year shall be opened from 1 January 2007 only.

1.   Import licence applications and licences shall contain the following entries:

2.   Import licence applications for Balkans sugar from the customs territories of Serbia and Montenegro or Kosovo shall be accompanied by the original of the export licence issued by the competent authorities of the customs territories of Serbia and Montenegro or Kosovo in accordance with the model in Annex II to this Regulation for a quantity equal to that in the licence application.

1.   The quantities of exceptional import sugar and/or industrial import sugar for which application of all or part of the import duties is to be suspended shall be determined in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006, for each marketing year or part of a marketing year.

2.   For the purposes of determining the quantity of industrial import sugar referred to in paragraph 1, an exhaustive forecast Community supply balance for sugar required to manufacture the products referred to in Article 13(2) of Regulation (EC) No 318/2006 shall be established. This supply balance shall take account in particular of the quantities and price of non-quota sugar available on the Community market and of the possibility provided for in Article 19(3) of that Regulation to consider sugar withdrawn from the market as surplus sugar available to become industrial sugar.

1.   The export refund per 100 kilograms of products listed in Article 1(1)(c) of Regulation (EC) No 318/2006 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.

2.   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.

3.   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.

4.   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.

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

1.   All exportation of products listed in Article 1(1) of Regulation (EC) No 318/2006 except those under point (h) of that Article shall require the issuing of an export licence.

2.   For the purposes of applying Article 4(2) of Commission Regulation (EC) No 800/1999 (10), the following product groups are constituted:

1.   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.

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

3.   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:

4.   Article 49 of Commission Regulation (EC) No 1291/2000 (11) shall not apply.

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

1.   Export licences for the products listed in Article 1(1)(b) and (c) of Regulation (EC) No 318/2006 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.

2.   Export licences for quantities of the products listed in Article 1(1)(b) and (c) of Regulation (EC) No 318/2006 not exceeding 10 tonnes shall be valid from the day of issue within the meaning of Article 23(1) of Regulation (EC) No 1291/2000 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.

3.   Export licences for the products listed in Article 1(1)(a), (d), (e), (f) and (g) of Regulation (EC) No 318/2006 shall be valid from the day of issue within the meaning of Article 23(1) of Regulation (EC) No 1291/2000 until the end of the third month following that of issue.

1.   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:

2.   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.

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

4.   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.

1.   All importation into the Community of the products listed under Article 1(1) except those under point (h) of Regulation (EC) No 318/2006 shall be subject to presentation of an import licence.

2.   Import licences for quantities exceeding 10 tonnes of the products listed in Article 1(1)(b) of Regulation (EC) No 318/2006 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 Regulation (EC) No 318/2006 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 (EC) No 1291/2000, until the end of the month following that of issue.

1.   For the purposes of Title II of Regulation (EC) No 318/2006, ‘sugar production’ means the total quantity, expressed as white sugar, of:

2.   Sugar production shall not include:

3.   Sugar production shall be expressed in terms of white sugar in the following way:

4.   Sugar sweepings from a previous sugar year shall be expressed as white sugar in proportion to the sucrose content.

5.   Purity of syrups shall be calculated by dividing the total sugar content by the dry matter content.

The extractable sugar content shall be calculated by subtracting the difference between the dry matter content and the degree of polarisation of that syrup, multiplied by 1,70, from the degree of polarisation of the syrup in question. Dry matter content shall be determined by areometry or refractometry.

However, the extractable sugar content can be established, for an entire marketing year, on the basis of the real yield in syrups.

1.   For the purposes of Title II of Regulation (EC) No 318/2006, ‘isoglucose production’ means the total quantity of product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose irrespective of its fructose content in excess of that limit. Isoglucose production shall be expressed as dry matter and recorded in accordance with paragraph 2.

2.   Isoglucose production shall be recorded as soon as the isomerisation process has terminated and before any operation to separate the glucose and fructose constituents or to produce mixtures, by physical metering of the volume of the product as such and determination of the dry matter content by refractometry.

3.   All undertakings shall be required to notify without delay any of their facilities which may be used for the isomerisation of glucose or its polymers.

Notification shall be made to the Member State on whose territory each facility is situated. The Member State may require the undertaking to furnish additional information in this respect.

1.   For the purposes of Title II of Regulation (EC) No 318/2006, ‘inulin syrup production’ means the quantity of product obtained after the hydrolysis of inulin or oligofructoses with a content by weight in the dry state of at least 10 % fructose in free form or as sucrose, irrespective of its fructose content in excess of that limit, which is at least 70 % pure. Inulin syrup production shall be expressed as dry matter sugar/isoglucose equivalent.

‘Purity’ means the percentage of monosaccharides and disaccharides in the dry matter, as determined by the International Commission for Uniform Methods of Sugar Analysis method, hereinafter referred to as the ‘ICUMSA method’ (ICUMSA method GS7/8/4-24).

2.   Inulin syrup production shall be recorded by means of the combination of the following operations:

3.   All undertakings shall be required to notify without delay any of their facilities which may be used for the hydrolysis of the inulin, and the annual quantities and the use of the products referred to in paragraph 1 but less than 70 % pure.

This information shall be submitted to the Member State on whose territory each facility is situated. That Member State may require undertakings to furnish additional information, in particular to ensure that the by-products referred to in the first subparagraph are not used as sweetening matter for human consumption on the Community market.

The Member State concerned shall send the Commission not later than 31 January each year a detailed report containing information on the previous year. The first report shall be sent not later than 31 January 2007.

1.   For the purposes of Title II of Regulation (EC) No 318/2006, the ‘sugar, isoglucose or inulin syrup production of an undertaking’ means the sugar, isoglucose or inulin syrup, as defined in Article 3, 4 and 5 of this Regulation, actually manufactured by that undertaking.

2.   For a given marketing year, the total sugar, isoglucose or inulin syrup production of an undertaking shall be the production referred to in paragraph 1:

3.   Where two undertakings make a signed application in writing to the Member State concerned, the quantity of sugar produced by an undertaking (hereinafter called the processor) under contract from materials supplied shall be treated as part of the production of the undertaking (hereinafter called the principal) which had the sugar produced under that contract provided that one of the following conditions is met:

The total sugar production, as referred to in point (b) of the first subparagraph, of an undertaking shall be the production referred to in paragraph 1 plus the quantity carried forward from the previous marketing year and the quantity produced by processors under contract on behalf of that undertaking, and minus the quantity produced by the undertaking under contract on behalf of principals.

Instead of the quantities actually produced, as referred to in the second subparagraph, the competent authorities of the Member States may, where this total is larger, use estimated production calculated on the basis of the delivery contracts signed by the undertakings.

4.   Where the factories of the principal and of the processor are situated in different Member States, the application referred to in paragraph 3 shall be made to the two Member States concerned. In that case, the Member States concerned shall act in concert as regards the response to be given, and shall take the necessary steps to verify that the conditions referred to in that paragraph are observed.

5.   The quantity of sugar produced by a processor may be considered to be produced by the principal if, owing to a case of force majeure recognised by the Member State, the beet, cane or molasses have to be processed into sugar in an undertaking other than that of the principal.

1.   Approval may be obtained by undertakings which apply for it and which operate as:

The application referred to in the first subparagraph shall be lodged with the competent authority of the Member State or Member States in which the undertaking concerned operates.

An undertaking may apply for approval for one or more of the activities referred to in the first subparagraph.

2.   In its application for approval, the undertaking shall communicate its name and address, its sugar, isoglucose or inulin syrup production capacity and, where appropriate, the number of production sites in the Member State with the address and production capacity of each site.

3.   An undertaking which applies for approval under point (d) of the first subparagraph of paragraph 1 shall supply proof that it meets the definition in point 13 of Article 2 of Regulation (EC) No 318/2006.

1.   For the purposes of approval, the undertaking shall agree in writing to:

2.   Approval shall take the form of an act by the competent authority accompanied by a document signed by the undertaking listing the commitments referred to in paragraph 1.

3.   Approval shall be withdrawn if it is found that one of the conditions listed in paragraph 1 is no longer met. Approval may be withdrawn in the course of a marketing year. Withdrawal shall not have retroactive effect.

1.   Each marketing year, the competent authority of the Member State shall carry out checks on each approved manufacturer and refiner.

2.   The checks shall aim to ensure the accuracy and completeness of the information in the records referred to in Article 9 and of the communications referred to in Article 21 by means, in particular, of an analysis of the consistency between the quantities of raw materials delivered and the quantities of end products obtained, and analysis of a reconciliation of the records with the commercial documents or other relevant documents.

The checks shall verify the accuracy of the measuring instruments and laboratory analyses used to determine deliveries of raw materials and their entry into production, the products obtained and stock movements.

Checks shall include verification of the accuracy and completeness of the data used to establish the average monthly selling prices of the undertaking referred to in Article 13(2).

For sugar manufacturers, checks shall also cover compliance with the obligation to pay the minimum price to beet growers.

At least once every two years, checks shall include physical checks on stocks.

3.   Where it is provided by the competent authorities of the Member State that particular elements of the check may be carried out on the basis of a sample, that sample shall guarantee a reliable and representative level of control.

4.   Member States may require approved undertakings to use a certifying body for accounts, recognised in the Member State, to certify the price data referred to in Article 13.

5.   Every on-the-spot check shall be the subject of an inspection report signed by the inspector giving the details of the checks carried out. Reports shall indicate in particular:

Each inspection report shall be archived and kept for at least three years following the year in which the check is carried out, in a way that ensures that it is readily useable by the Commission departments responsible for checks and inspections.

1.   If the competent authority of the Member State detects a discrepancy between the physical stock and the stock recorded in the records referred to in Article 9, or a lack of consistency between the quantities of raw materials and of end products obtained or between the relevant documents and the data or quantities declared or recorded, it shall determine or, where appropriate, estimate the actual production quantities and stocks for the current marketing year and, where necessary, for the previous marketing years.

Any quantity which has given rise to an incorrect declaration resulting in an unfair financial advantage shall be subject to a payment of EUR 500 per tonne of the quantity in question.

2.   If the competent authority of the Member State finds that an undertaking has failed to fulfil its obligations under Article 8, and if there are no supporting documents to meet the control objectives referred to in Article 10(2), the competent authority shall impose a penalty of EUR 500 per tonne, applied to a flat-rate quantity of end product fixed by the Member State depending on the seriousness of the infringement.

3.   Paragraphs 1 and 2 shall not apply where the discrepancies and inconsistencies detected are less than 5 % in weight of the quantity of end products declared or recorded and checked or where they are due to omissions or simple administrative errors, provided that corrective measures are taken to ensure that similar errors do not recur.

4.   The penalties provided for in paragraphs 1 and 2 shall not be applicable in cases of force majeure.

1.   Member States shall communicate the following information to the Commission:

This list shall be sent not later than 31 January each marketing year. For the 2006/07 marketing year, this list shall be sent for the first time not later than 31 July 2006.

In the event of withdrawal of approval, Member States shall inform the Commission thereof immediately.

2.   Member States shall send the Commission not later than 31 March following the marketing year concerned an annual report comprising the number of checks carried out in accordance with Article 10 and, for each check carried out, the errors found and the action taken and penalties applied.

1.   Each month, undertakings approved in accordance with Articles 7 and 8 of this Regulation and processors approved in accordance with Article 17 of Regulation (EC) No 318/2006 shall establish, for quota white sugar and non-quota white sugar respectively:

The price shall relate to bulk white sugar ex-factory and of a standard quality as defined in point II of Annex I to of Regulation (EC) No 318/2006.

2.   To permit the checks provided for in Article 10, approved undertakings shall keep the data used to establish the prices and quantities referred to in paragraph 1 of this Article for at least three years following the year in which they were produced.

1.   For the purposes of Article 6(5) of Regulation (EC) No 318/2006, a contract concluded between a sugar manufacturer and a beet seller growing its own beet shall be regarded as a delivery contract.

2.   Where a manufacturer carries forward, pursuant to Articles 14 or 19 of Regulation (EC) No 318/2006, part of its production to the following marketing year, the quota of that manufacturer shall be considered to be reduced in respect of that year by the quantity carried forward for the purposes of Article 6(5) of that Regulation.

3.   Only contracts concluded prior to sowing and in any event:

shall be regarded as pre-sowing contracts.

1.   For the purposes of applying the price increases and reductions provided for in Article 5(3) of Regulation (EC) No 318/2006, the minimum price for quota beet referred to in Article 5(1) of that Regulation shall, for each 0,1 % of sucrose content, be:

The price for beet with a sucrose content in excess of 20 % shall not be less than the minimum price adjusted in accordance with point (a)(iii).

2.   Delivery contracts, and agreements within the trade as referred to in Article 6 of Regulation (EC) No 318/2006, may provide, compared to the increases and reductions referred to in paragraph 1 of this Article, for:

These contracts and agreements may, in the case of beet with a sucrose content below 14,5 %, define beet suitable for processing into sugar if further reductions for sucrose contents below 14,5 % but above the minimum sucrose content specified in that definition are laid down in such contracts and agreements.

If the definition referred to in the second subparagraph is not included in the contracts and agreements, the Member State concerned may lay down that definition. In that case it shall, at the same time, fix the further reductions referred to in that subparagraph.

1.   The additional sugar quotas referred to in Article 8 of Regulation (EC) No 318/2006 may only be allocated to sugar manufacturers who were holders of a quota in 2005/06.

2.   In their application for additional sugar quotas, undertakings shall indicate whether they wish to obtain the quota from the 2006/07 or 2007/08 marketing year.

If it allocates the additional quota to an undertaking, the Member State shall indicate the marketing year from which the allocation takes effect. However, allocations after 1 January 2007 shall take effect from the 2007/08 marketing year.

1.   Italy, Lithuania and Sweden shall allocate the additional isoglucose quotas referred to in Article 9(2) of Regulation (EC) No 318/2006 to one or more of the 2006/07, 2007/08, 2008/09 and 2009/10 marketing years in a manner which avoids any form of discrimination between the operators concerned.

2.   The payment of the one-off amount referred to in Article 9(3) of Regulation (EC) No 318/2006 shall be made by each undertaking concerned by a deadline to be determined by the Member State which may not be later than 31 December of the marketing year from which the additional isoglucose quota is allocated.

If the undertaking has not paid the one-off amount by the deadline referred to in the first subparagraph, the additional isoglucose quotas shall not be considered as allocated to the undertaking concerned.

1.   Each approved manufacturer and refiner shall notify to the competent authority of the Member State in which production or refining took place, before the 20th of each month, the total quantities, expressed as white sugar, of the sugars and syrups indicated in Article 2(1)(a), (b), (c) and (d):

Those quantities shall be broken down by Member State of storage into:

2.   Each Member State shall notify to the Commission, before the end of the second month following the month in question, the quantity of sugar stored at the end of each month by the undertakings indicated in paragraph 1, broken down by type of sugar in accordance with the second subparagraph thereof.

If storage is in a different Member State from the one notifying the Commission, the latter shall inform the Member State concerned of the quantities stored on their territory and their locations by the end of the following month.

3.   Each approved isoglucose or inulin syrup manufacturer shall notify to the competent authority of the Member State in which production took place, before 30 November, the quantities of isoglucose expressed as dry matter or, respectively, of inulin syrup expressed as white sugar equivalent owned by it and stored in free circulation on Community territory at the end of the previous marketing year, broken down into:

Member States shall notify to the Commission, before 31 December, the quantities of isoglucose and inulin syrup stored at the end of the previous marketing year, broken down as specified in the first subparagraph.

4.   Before the 15th day of each month, each isoglucose-producing undertaking shall notify to the Member State on whose territory its production took place the quantities of isoglucose, expressed as dry matter, actually produced during the previous month.

Member States shall establish the isoglucose production of each such undertaking in each month and notify it to the Commission before the end of the second month following.

The quantities produced under inward processing arrangements shall be notified separately.

1.   For each marketing year, Community supply balances for sugar, isoglucose and inulin syrup shall be drawn up. The balances shall be consolidated at the end of the following marketing year.

2.   Member States shall establish provisional sugar and inulin syrup production figures for the current marketing year for each undertaking located on their territories and notify them to the Commission before 1 March. Sugar production shall be broken down by month.

For the French departments of Guadeloupe and Martinique and for Spain as regards cane sugar, the provisional production shall be established and notified by 1 July.

3.   Member States shall notify to the Commission before 1 June the areas and production of, on the one hand, beet for production of sugar, bioethanol and other products respectively, and, on the other hand, chicory for production of inulin syrup, for the current marketing year and estimates of them for the following year.

4.   Before 30 November, Member States shall establish and notify to the Commission actual production of sugar, isoglucose and inulin syrup in the previous marketing year by each undertaking located on their territory. Total sugar production shall be broken down by month.

5.   Where it is necessary to amend actual sugar production on the basis of the information notified under paragraph 4, the resulting difference shall be taken into account in establishing actual production in the marketing year during which this difference came to light.