ISSN 1725-2555

Official Journal

of the European Union

L 141

European flag  

English edition

Legislation

Volume 50
2 June 2007


Contents

 

I   Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory

page

 

 

REGULATIONS

 

 

Commission Regulation (EC) No 604/2007 of 1 June 2007 establishing the standard import values for determining the entry price of certain fruit and vegetables

1

 

*

Commission Regulation (EC) No 605/2007 of 1 June 2007 laying down transitional measures for certain import and export licenses for trade in agricultural products between the Community as constituted on 31 December 2006 and Bulgaria and Romania

3

 

*

Commission Regulation (EC) No 606/2007 of 1 June 2007 amending Annex II to Council Regulation (EC) No 980/2005 applying a scheme of generalised tariff preferences

4

 

*

Commission Regulation (EC) No 607/2007 of 1 June 2007 on the division between deliveries and direct sales of national reference quantities fixed for 2006/2007 in Annex I to Council Regulation (EC) No 1788/2003

28

 

*

Commission Regulation (EC) No 608/2007 of 1 June 2007 amending Regulation (EC) No 795/2004 laying down detailed rules for the implementation of the single payment scheme provided for in Council Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers

31

 

*

Commission Regulation (EC) No 609/2007 of 1 June 2007 adapting certain fish quotas for 2007 pursuant to Council Regulation (EC) No 847/96 introducing additional conditions for year-to-year management of TACs and quotas

33

 

*

Commission Regulation (EC) No 610/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 10 ( 1 )

46

 

*

Commission Regulation (EC) No 611/2007 of 1 June 2007 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 11 ( 1 )

49

 

 

Commission Regulation (EC) No 612/2007 of 1 June 2007 amending Regulation (EC) No 596/2007 fixing the import duties in the cereals sector applicable from 1 June 2007

53

 

*

Commission Regulation (EC) No 613/2007 of 1 June 2007 amending Council Regulation (EC) No 2368/2002 implementing the Kimberley Process certification scheme for the international trade in rough diamonds

56

 

 

DIRECTIVES

 

*

Commission Directive 2007/32/EC of 1 June 2007 amending Annex VI to Council Directive 96/48/EC on the interoperability of the trans-European high-speed rail system and Annex VI to Directive 2001/16/EC of the European Parliament and of the Council on the interoperability of the trans-European conventional rail system ( 1 )

63

 

 

II   Acts adopted under the EC Treaty/Euratom Treaty whose publication is not obligatory

 

 

DECISIONS

 

 

Council

 

 

2007/376/EC

 

*

Council Decision of 15 February 2007 on the signature and provisional application of a Second Additional Protocol to the Economic Partnership, Political Coordination and Cooperation Agreement between the European Community and its Member States, of the one part, and the United Mexican States, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

67

Second Additional Protocol to the Economic Partnership, Political Coordination and Cooperation Agreement between the European Community and its Member States, of the one part, and the United Mexican States, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

69

 

 

2007/377/EC

 

*

Council Decision of 7 May 2007 appointing a Spanish alternate member of the Committee of the Regions

74

 

 

2007/378/EC, Euratom

 

*

Council Decision of 14 May 2007 appointing a French member of the European Economic and Social Committee

75

 

 

Commission

 

 

2007/379/EC

 

*

Commission Decision of 25 May 2007 concerning the non-inclusion of fenitrothion in Annex I to Council Directive 91/414/EEC and the withdrawal of authorisations for plant protection products containing that substance (notified under document number C(2007) 2164)  ( 1 )

76

 

 

2007/380/EC

 

*

Commission Decision of 30 May 2007 recognising in principle the completeness of the dossiers submitted for detailed examination in view of the possible inclusion of Candida oleophila strain O in Annex I to Council Directive 91/414/EEC (notified under document number C(2007) 2213)  ( 1 )

78

 

 

2007/381/EC

 

*

Commission Decision of 1 June 2007 fixing, for the 2006/2007 marketing year and in respect of a certain number of hectares, an indicative financial allocation for Bulgaria and Romania for the restructuring and conversion of vineyards under Council Regulation (EC) No 1493/1999 (notified under document number C(2007) 2272)

80

 

 

Corrigenda

 

*

Corrigendum to Regulation No 48 of the Economic Commission for Europe of the United Nations (UN/ECE) — Uniform provisions concerning the approval of vehicles with regard to the installation of lighting and light-signalling devices (OJ L 137, 30.5.2007)

82

 

*

Corrigendum to Regulation No 51 of the Economic Commission for Europe of the United Nations (UN/ECE) — Uniform provisions concerning the approval of motor vehicles having at least four wheels with regard to their noise emissions (OJ L 137, 30.5.2007)

82

 

*

Corrigendum to Council Decision 2007/252/JHA of 19 April 2007 establishing for the period 2007-2013 the specific programme Fundamental rights and citizenship as part of the general programme Fundamental Rights and Justice (OJ L 110, 27.4.2007)

83

 


 

(1)   Text with EEA relevance

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.


I Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory

REGULATIONS

2.6.2007   

EN

Official Journal of the European Union

L 141/1


COMMISSION REGULATION (EC) No 604/2007

of 1 June 2007

establishing the standard import values for determining the entry price of certain fruit and vegetables

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Commission Regulation (EC) No 3223/94 of 21 December 1994 on detailed rules for the application of the import arrangements for fruit and vegetables (1), and in particular Article 4(1) thereof,

Whereas:

(1)

Regulation (EC) No 3223/94 lays down, pursuant to the outcome of the Uruguay Round multilateral trade negotiations, the criteria whereby the Commission fixes the standard values for imports from third countries, in respect of the products and periods stipulated in the Annex thereto.

(2)

In compliance with the above criteria, the standard import values must be fixed at the levels set out in the Annex to this Regulation,

HAS ADOPTED THIS REGULATION:

Article 1

The standard import values referred to in Article 4 of Regulation (EC) No 3223/94 shall be fixed as indicated in the Annex hereto.

Article 2

This Regulation shall enter into force on 2 June 2007.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 1 June 2007.

For the Commission

Jean-Luc DEMARTY

Director-General for Agriculture and Rural Development


(1)  OJ L 337, 24.12.1994, p. 66. Regulation as last amended by Regulation (EC) No 386/2005 (OJ L 62, 9.3.2005, p. 3).


ANNEX

to Commission Regulation of 1 June 2007 establishing the standard import values for determining the entry price of certain fruit and vegetables

(EUR/100 kg)

CN code

Third country code (1)

Standard import value

0702 00 00

MA

38,5

TR

106,6

ZZ

72,6

0707 00 05

JO

151,2

TR

140,1

ZZ

145,7

0709 90 70

TR

91,6

ZZ

91,6

0805 50 10

AR

40,9

ZA

65,6

ZZ

53,3

0808 10 80

AR

94,9

BR

78,7

CL

79,5

CN

73,4

NZ

110,2

US

128,6

UY

46,9

ZA

93,3

ZZ

88,2

0809 20 95

TR

433,4

US

265,6

ZZ

349,5


(1)  Country nomenclature as fixed by Commission Regulation (EC) No 1833/2006 (OJ L 354, 14.12.2006, p. 19). Code ‘ZZ’ stands for ‘of other origin’.


2.6.2007   

EN

Official Journal of the European Union

L 141/3


COMMISSION REGULATION (EC) No 605/2007

of 1 June 2007

laying down transitional measures for certain import and export licenses for trade in agricultural products between the Community as constituted on 31 December 2006 and Bulgaria and Romania

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty of Accession of Bulgaria and Romania,

Having regard to the Act of Accession of Bulgaria and Romania, and in particular of Article 41 thereof,

Whereas:

(1)

Until 31 December 2006, trade in agricultural products between the Community and Bulgaria and Romania was subject to the presentation of an import or export license. As of 1 January 2007, those licenses could no longer be used for such trade.

(2)

Certain licenses which are still valid after 1 January 2007 have not been used at all or have been used only partially. Commitments entered into in connection with those licenses must be fulfilled failing which the security lodged would be forfeited. Given that such commitments can no longer be fulfilled after the accession of Bulgaria and Romania, it appears necessary to lay down, with effect from the date of accession of those two countries, a transitory measure providing for the release of the securities lodged.

(3)

The measures provided for in this Regulation are in accordance with the opinion of the all the Management Committees concerned,

HAS ADOPTED THIS REGULATION:

Article 1

At the request of the interested parties, the securities lodged for the issuing of import and export licenses and advance-fixing certificates, shall be released, under the following conditions:

(a)

the country of destination, origin or provenance marked in the licenses or certificates is Bulgaria or Romania;

(b)

the validity of the licenses or certificates has not expired before 1 January 2007;

(c)

the licenses or certificates have been used only partially or not at all by 1 January 2007.

Article 2

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

It shall apply from 1 January 2007.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 1 June 2007.

For the Commission

Mariann FISCHER BOEL

Member of the Commission


2.6.2007   

EN

Official Journal of the European Union

L 141/4


COMMISSION REGULATION (EC) No 606/2007

of 1 June 2007

amending Annex II to Council Regulation (EC) No 980/2005 applying a scheme of generalised tariff preferences

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (1), and in particular Article 26 thereof,

After consulting the Generalised Preferences Committee,

Whereas:

(1)

Commission Regulation (EC) No 1549/2006 of 17 October 2006 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (2) includes data affecting the list in Annex II to Regulation (EC) No 980/2005.

(2)

The list in Annex II to Regulation (EC) No 980/2005 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Annex II to Regulation (EC) No 980/2005 shall be replaced by the text set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the third 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.

Done at Brussels, 1 June 2007.

For the Commission

Peter MANDELSON

Member of the Commission


(1)  OJ L 169, 30.6.2005, p. 1.

(2)  OJ L 301, 31.10.2006, p. 1.


ANNEX

‘ANNEX II

List of products included in the arrangements referred to in Article 1(2)(a) and (b)

Notwithstanding the rules for the interpretation of the Combined Nomenclature, the description of the products is to be considered as indicative, the tariff preferences being determined by the CN codes. Where “ex” CN codes are indicated, the tariff preferences are to be determined by the CN code and the description, together.

Entry of products of a CN code marked with an asterisk is subject to the conditions laid down in the relevant Community provisions.

The column “Sensitive/non-sensitive” refers to the products included in the general arrangement (Article 7) and in the special incentive arrangement for sustainable development and good governance (Article 8). These products are listed as being either NS (non-sensitive, for the purposes of Article 7(1)) or S (sensitive, for the purposes of Article 7(2)).

For reasons of simplification, the products are listed in groups. These may include products for which Common Customs Tariff duties are exempted or suspended.

CN code

Description

Sensitive/non-sensitive

0101 10 90

Live, pure-bred breeding asses and other

S

0101 90 19

Live horses, other than pure-bred breeding animals, other than for slaughter

S

0101 90 30

Live asses, other than pure-bred breeding animals

S

0101 90 90

Live mules and hinnies

S

0104 20 10 *

Live, pure-bred breeding goats

S

0106 19 10

Live domestic rabbits

S

0106 39 10

Live pigeons

S

0205 00

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen

S

0206 80 91

Edible offal of horses, asses, mules or hinnies, fresh or chilled, other than for the manufacture of pharmaceutical products

S

0206 90 91

Edible offal of horses, asses, mules or hinnies, frozen, other than for the manufacture of pharmaceutical products

S

0207 14 91

Livers, frozen, of fowls of the species Gallus domesticus

S

0207 27 91

Livers, frozen, of turkeys

S

0207 36 89

Livers, frozen, of ducks, geese or guinea fowls, other than fatty livers of ducks or geese

S

ex 0208 (1)

Other meat and edible meat offal, fresh, chilled or frozen, excluding products of subheading 0208 90 55 (except for the products of subheading 0208 90 70 to which the footnote shall not apply)

S

0208 90 70

Frogs’ legs

NS

0210 99 10

Meat of horses, salted, in brine or dried

S

0210 99 59

Offal of bovine animals, salted, in brine, dried or smoked, other than thick skirt and thin skirt

S

0210 99 60

Offal of sheep or goats, salted, in brine, dried or smoked

S

0210 99 80

Offal, salted, in brine, dried or smoked, other than poultry liver, other than of domestic swine, of bovine animals or of sheep or goats

S

ex Chapter 3 (2)

Fish and crustaceans, molluscs and other aquatic invertebrates, except for the products of subheading 0301 10 90

S

0301 10 90

Live, ornamental saltwater fish

NS

0403 10 51

0403 10 53

0403 10 59

0403 10 91

0403 10 93

0403 10 99

Yogurt, flavoured or containing added fruit, nuts or cocoa

S

0403 90 71

0403 90 73

0403 90 79

0403 90 91

0403 90 93

0403 90 99

Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, flavoured or containing added fruit, nuts or cocoa

S

0405 20 10

0405 20 30

Dairy spreads, of a fat content, by weight, of 39 % or more but not exceeding 75 %

S

0407 00 90

Birds’ eggs, in shell, fresh, preserved or cooked, other than of poultry

S

0409 00 00 (3)

Natural honey

S

0410 00 00

Edible products of animal origin, not elsewhere specified or included

S

0511 99 39

Natural sponges of animal origin, other than raw

S

ex Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage, except for the products of subheading 0604 91 40

S

0604 91 40

Conifer branches, fresh

NS

0701

Potatoes, fresh or chilled

S

0703 10

Onions and shallots, fresh or chilled

S

0703 90 00

Leeks and other alliaceous vegetables, fresh or chilled

S

0704

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled

S

0705

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled

S

0706

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled

S

ex 0707 00 05

Cucumbers, fresh or chilled, from 16 May to 31 October

S

0708

Leguminous vegetables, shelled or unshelled, fresh or chilled

S

0709 20 00

Asparagus, fresh or chilled

S

0709 30 00

Aubergines (eggplants), fresh or chilled

S

0709 40 00

Celery other than celeriac, fresh or chilled

S

0709 51 00

0709 59

Mushrooms, fresh or chilled, excluding the products of subheading 0709 59 50

S

0709 60 10

Sweet peppers, fresh or chilled

S

0709 60 99

Fruits of the genus Capsicum or of the genus Pimenta, fresh or chilled, other than sweet peppers, other than for the manufacture of capsicin or capsicum oleoresin dyes and other than for the industrial manufacture essential oils or resinoids

S

0709 70 00

Spinach, New Zealand spinach and orache spinach (garden spinach), fresh or chilled

S

0709 90 10

Salad vegetables, fresh or chilled, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.)

S

0709 90 20

Chard (or white beet) and cardoons, fresh or chilled

S

0709 90 31 *

Olives, fresh or chilled, for uses other than the production of oil

S

0709 90 40

Capers, fresh or chilled

S

0709 90 50

Fennel, fresh or chilled

S

0709 90 70

Courgettes, fresh or chilled

S

ex 0709 90 80

Globe artichokes, fresh or chilled, from 1 July to 31 October

S

0709 90 90

Other vegetables, fresh or chilled

S

ex 0710

Vegetables (uncooked or cooked by steaming or boiling in water), frozen, except for the product of subheading 0710 80 85

S

0710 80 85 (4)

Asparagus (uncooked or cooked by steaming or boiling in water), frozen

S

ex 0711

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding the products of subheading 0711 20 90

S

ex 0712

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared, excluding olives and the products of subheading 0712 90 19

S

0713

Dried leguminous vegetables, shelled, whether or not skinned or split

S

0714 20 10 *

Sweet potatoes, fresh, whole, and intended for human consumption

NS

0714 20 90

Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, other than fresh and whole and intended for human consumption

S

0714 90 90

Jerusalem artichokes and similar roots and tubers with high inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith

NS

0802 11 90

0802 12 90

Almonds, fresh or dried, whether or not shelled, other than bitter

S

0802 21 00

0802 22 00

Hazelnuts or filberts (Corylus spp.), fresh or dried, whether or not shelled

S

0802 31 00

0802 32 00

Walnuts, fresh or dried, whether or not shelled

S

0802 40 00

Chestnuts (Castanea spp.), fresh or dried, whether or not shelled or peeled

S

0802 50 00

Pistachios, fresh or dried, whether or not shelled or peeled

NS

0802 60 00

Macadamia nuts, fresh or dried, whether or not shelled or peeled

NS

0802 90 50

Pine nuts, fresh or dried, whether or not shelled or peeled

NS

0802 90 85

Other nuts, fresh or dried, whether or not shelled or peeled

NS

0803 00 11

Plantains, fresh

S

0803 00 90

Bananas, including plantains, dried

S

0804 10 00

Dates, fresh or dried

S

0804 20 10

0804 20 90

Figs, fresh or dried

S

0804 30 00

Pineapples, fresh or dried

S

0804 40 00

Avocados, fresh or dried

S

ex 0805 20

Mandarins (including tangerines and satsumas), and clementines, wilkings and similar citrus hybrids, fresh or dried, from 1 March to 31 October

S

0805 40 00

Grapefruit, including pomelos, fresh or dried

NS

0805 50 90

Limes (Citrus aurantifolia, Citrus latifolia), fresh or dried

S

0805 90 00

Other citrus fruit, fresh or dried

S

ex 0806 10 10

Table grapes, fresh, from 1 January to 20 July and from 21 November to 31 December, excluding grapes of the variety Emperor (Vitis vinifera cv.) from 1 to 31 December

S

0806 10 90

Other grapes, fresh

S

ex 0806 20

Dried grapes, excluding the products of subheading ex 0806 20 30 in immediate containers of a net capacity exceeding 2 kg

S

0807 11 00

0807 19 00

Melons (including watermelons), fresh

S

0808 10 10

Cider apples, fresh, in bulk, from 16 September to 15 December

S

0808 20 10

Perry pears, fresh, in bulk, from 1 August to 31 December

S

ex 0808 20 50

Other pears, fresh, from 1 May to 30 June

S

0808 20 90

Quinces, fresh

S

ex 0809 10 00

Apricots, fresh, from 1 January to 31 May and from 1 August to 31 December

S

0809 20 05

Sour cherries (Prunus cerasus), fresh

S

ex 0809 20 95

Cherries, fresh, from 1 January to 20 May and from 11 August to 31 December, other than sour cherries (Prunus cerasus)

S

ex 0809 30

Peaches, including nectarines, fresh, from 1 January to 10 June and from 1 October to 31 December

S

ex 0809 40 05

Plums, fresh, from 1 January to 10 June and from 1 October to 31 December

S

0809 40 90

Sloes, fresh

S

ex 0810 10 00

Strawberries, fresh, from 1 January to 30 April and from 1 August to 31 December

S

0810 20

Raspberries, blackberries, mulberries and loganberries, fresh

S

0810 40 30

Fruit of the species Vaccinium myrtillus, fresh

S

0810 40 50

Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum, fresh

S

0810 40 90

Other fruits of the genus Vaccinium, fresh

S

0810 50 00

Kiwifruit, fresh

S

0810 60 00

Durians, fresh

S

0810 90 50

0810 90 60

0810 90 70

Black-, white- or redcurrants and gooseberries, fresh

S

0810 90 95

Other fruit, fresh

S

ex 0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, except for the products of subheadings 0811 10 and 0811 20

S

0811 10 and 0811 20 (5)

Strawberries, raspberries, blackberries, mulberries, loganberries, black-, white- and redcurrants, and gooseberries

S

ex 0812

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, except for the products of subheading 0812 90 30

S

0812 90 30

Papaws (papayas)

NS

0813 10 00

Apricots, dried

S

0813 20 00

Prunes

S

0813 30 00

Apples, dried

S

0813 40 10

Peaches, including nectarines, dried

S

0813 40 30

Pears, dried

S

0813 40 50

Papaws (papayas), dried

NS

0813 40 95

Other fruit, dried, other than that of headings 0801 to 0806

NS

0813 50 12

Mixtures of dried fruit (other than that of headings 0801 to 0806) of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola or pitahaya, but not containing prunes

S

0813 50 15

Other mixtures of dried fruit (other than that of headings 0801 to 0806), not containing prunes

S

0813 50 19

Mixtures of dried fruit (other than that of headings 0801 to 0806), containing prunes

S

0813 50 31

Mixtures exclusively of dried tropical nuts of headings 0801 and 0802

S

0813 50 39

Mixtures exclusively of dried nuts of headings 0801 and 0802, other than of tropical nuts

S

0813 50 91

Other mixtures of nuts and dried fruits of Chapter 8, not containing prunes or figs

S

0813 50 99

Other mixtures of nuts and dried fruits of Chapter 8

S

0814 00 00

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

NS

ex Chapter 9

Coffee, tea, maté and spices, except for the products of subheadings 0901 12 00, 0901 21 00, 0901 22 00, 0901 90 90 and 0904 20 10, headings 0905 00 00 and 0907 00 00, and subheadings 0910 91 90, 0910 99 33, 0910 99 39, 0910 99 50 and 0910 99 99

NS

0901 12 00

Coffee, not roasted, decaffeinated

S

0901 21 00

Coffee, roasted, not decaffeinated

S

0901 22 00

Coffee, roasted, decaffeinated

S

0901 90 90

Coffee substitutes containing coffee in any proportion

S

0904 20 10

Sweet peppers, dried, neither crushed nor ground

S

0905 00 00

Vanilla

S

0907 00 00

Cloves (whole fruit, cloves and stems)

S

0910 91 90

Mixtures of two or more of the products of different headings of headings 0904 to 0910, crushed or ground

S

0910 99 33

0910 99 39

0910 99 50

Thyme; bay leaves

S

0910 99 99

Other spices, crushed or ground, other than mixtures of two or more of the products of different headings of headings 0904 to 0910

S

ex 1008 90 90

Quinoa

S

1105

Flour, meal, powder, flakes, granules and pellets of potatoes

S

1106 10 00

Flour, meal and powder of the dried leguminous vegetables of heading 0713

S

1106 30

Flour, meal and powder of the products of Chapter 8

S

1108 20 00

Inulin

S

ex Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit, except for the products of subheadings 1209 21 00, 1209 23 80, 1209 29 50, 1209 29 80, 1209 30 00, 1209 91 10, 1209 91 90 and 1209 99 91; industrial or medicinal plants, except for the products of heading 1210 and subheading 1211 90 30, and excluding the products of subheadings 1212 91 and 1212 99 20; straw and fodder

S

1209 21 00

Lucerne (alfalfa) seed, of a kind used for sowing

NS

1209 23 80

Other fescue seed, of a kind used for sowing

NS

1209 29 50

Lupine seed, of a kind used for sowing

NS

1209 29 80

Seeds of other forage plants, of a kind used for sowing

NS

1209 30 00

Seeds of herbaceous plants cultivated principally for their flowers, of a kind used for sowing

NS

1209 91 10

1209 91 90

Other vegetable seeds, of a kind used for sowing

NS

1209 99 91

Seeds of plants cultivated principally for their flowers, of a kind used for sowing, other than those of subheading 1209 30 00

NS

1210 (6)

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin

S

1211 90 30

Tonquin beans, fresh or dried, whether or not cut, crushed or powdered

NS

ex Chapter 13

Lac; gums, resins and other vegetable saps and extracts, except for the products of subheading 1302 12 00

S

1302 12 00

Vegetable saps and extracts, of liquorice

NS

1501 00 90

Poultry fat, other than that of heading 0209 or 1503

S

1502 00 90

Fats of bovine animals, sheep or goats, other than those of heading 1503 and other than for industrial uses other than the manufacture of foodstuffs for human consumption

S

1503 00 19

Lard stearin and oleostearin, other than for industrial uses

S

1503 00 90

Lard oil, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared, other than tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption

S

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified

S

1505 00 10

Wool grease, crude

S

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

S

1508

Groundnut oil and its fractions, whether or not refined, but not chemically modified

S

1511 10 90

Palm oil, crude, other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption

S

1511 90

Palm oil and its fractions, whether or not refined but not chemically modified, other than crude oil

S

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified

S

1513

Coconut (copra), palm-kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

S

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

S

1515

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified

S

ex 1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, except for the products of subheading 1516 20 10

S

1516 20 10

Hydrogenated castor oil, so called “opal-wax”

NS

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, other than edible fats or oils or their fractions of heading 1516

S

1518 00

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of Chapter 15, not elsewhere specified or included

S

1521 90 99

Beeswax and other insect waxes, whether or not refined or coloured, other than raw

S

1522 00 10

Degras

S

1522 00 91

Oil foots and dregs; soapstocks, other than containing oil having the characteristics of olive oil

S

1601 00 10

Sausages and similar products, of liver, and food preparations based on liver

S

1602 20 11

1602 20 19

Goose or duck liver, prepared or preserved

S

1602 41 90

Ham and cuts thereof, prepared or preserved, of swine other than of domestic swine

S

1602 42 90

Shoulders and cuts thereof, prepared or preserved, of swine other than of domestic swine

S

1602 49 90

Other prepared or preserved meat or meat offal, including mixtures, of swine other than of domestic swine

S

1602 50 31, 1602 50 39 and 1602 50 80 (7)

Other prepared or preserved meat or meat offal, cooked, of bovine animals, whether or not in airtight containers

S

1602 90 31

Other prepared or preserved meat or meat offal, of game or rabbit

S

1602 90 41

Other prepared or preserved meat or meat offal, of reindeer

S

1602 90 69

1602 90 72

1602 90 74

1602 90 76

1602 90 78

1602 90 98

Other prepared or preserved meat or meat offal, of sheep or goats or other animals, not containing uncooked bovine meat or offal and not containing meat or meat offal of domestic swine

S

1603 00 10

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates, in immediate packings of a net content not exceeding 1 kg

S

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

S

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

S

1702 50 00

Chemically pure fructose

S

1702 90 10

Chemically pure maltose

S

1704 (8)

Sugar confectionery (including white chocolate), not containing cocoa

S

Chapter 18

Cocoa and cocoa preparations

S

ex Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks’ products, except for the products of subheadings 1901 20 00 and 1901 90 91

S

1901 20 00

Mixes and doughs for the preparation of bakers’ wares of heading 1905

NS

1901 90 91

Other, containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404

NS

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants, except for the products of heading 2002 and subheadings 2005 80 00, 2008 20 19, 2008 20 39, ex 2008 40 and ex 2008 70

S

2002 (9)

Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid

S

2005 80 00 (10)

Sweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

S

2008 20 19

2008 20 39

Pineapples, otherwise prepared or preserved, containing added spirit, not elsewhere specified or included

NS

ex 2008 40 (11)

Pears, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included (except for the products of subheadings 2008 40 11, 2008 40 21, 2008 40 29 and 2008 40 39, to which the footnote shall not apply)

S

ex 2008 70 (12)

Peaches, including nectarines, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included (except for the products of subheadings 2008 70 11, 2008 70 31, 2008 70 39 and 2008 70 59, to which the footnote shall not apply)

S

ex Chapter 21

Miscellaneous edible preparations, except for the products of subheadings 2101 20 and 2102 20 19, and excluding the products of subheadings 2106 10, 2106 90 30, 2106 90 51, 2106 90 55 and 2106 90 59

S

2101 20

Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté

NS

2102 20 19

Other inactive yeasts

NS

ex Chapter 22

Beverages, spirits and vinegar, except for the products of heading 2207, and excluding the products of subheadings 2204 10 11 to 2204 30 10 and subheading 2208 40

S

2207 (13)

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength

S

2302 50 00

Residues and wastes of a similar kind, whether or not in the form of pellets, resulting from the grinding or other working of leguminous plants

S

2307 00 19

Other wine lees

S

2308 00 19

Other grape marc

S

2308 00 90

Other vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included

NS

2309 10 90

Other dog or cat food put up for retail sale, other than containing starch or glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products

S

2309 90 10

Fish or marine mammal solubles, of a kind used in animal feeding

NS

2309 90 91

Beetpulp with added molasses, of a kind used in animal feeding

S

2309 90 95

2309 90 99

Other preparations of a kind used in animal feeding, whether or not containing by weight 49 % or more of choline chloride on an organic or inorganic base

S

Chapter 24

Tobacco and manufactured tobacco substitutes

S

2519 90 10

Magnesium oxide, other than calcined natural magnesium carbonate

NS

2522

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825

NS

2523

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

NS

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

NS

2801

Fluorine, chlorine, bromine and iodine

NS

2802 00 00

Sulphur, sublimed or precipitated; colloidal sulphur

NS

ex 2804

Hydrogen, rare gases and other non-metals, excluding the products of subheading 2804 69 00

NS

2806

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid

NS

2807 00

Sulphuric acid; oleum

NS

2808 00 00

Nitric acid; sulphonitric acids

NS

2809

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined

NS

2810 00 90

Oxides of boron, other than diboron trioxide; boric acids

NS

2811

Other inorganic acids and other inorganic oxygen compounds of non-metals

NS

2812

Halides and halide oxides of non-metals

NS

2813

Sulphides of non-metals; commercial phosporus trisulphide

NS

2814

Ammonia, anhydrous or in aqueous solution

S

2815

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxide of sodium or potassium

S

2816

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

NS

2817 00 00

Zinc oxide; zinc peroxide

S

2818 10

Artificial corundum, whether or not chemically defined

S

2819

Chromium oxides and hydroxides

S

2820

Manganese oxides

S

2821

Iron oxides and hydroxides; earth colours containing by weight 70 % or more of combined iron evaluated as Fe2O3

NS

2822 00 00

Cobalt oxides and hydroxides; commercial cobalt oxides

NS

2823 00 00

Titanium oxides

S

2824

Lead oxides; red lead and orange lead

NS

ex 2825

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides, except for the products of subheadings 2825 10 00 and 2825 80 00

NS

2825 10 00

Hydrazine and hydroxylamine and their inorganic salts

S

2825 80 00

Antimony oxides

S

2826

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts

NS

ex 2827

Chlorides, chloride oxides and chloride hydroxides, except for products of subheadings 2827 10 00 and 2827 32 00; bromides and bromide oxides; iodides and iodide oxides

NS

2827 10 00

Ammonium chloride

S

2827 32 00

Aluminium chloride

S

2828

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites

NS

2829

Chlorates and perchlorates; bromates and perbromates; iodates and periodates

NS

ex 2830

Sulphides, except for the products of subheading 2830 10 00; polysulphides, whether or not chemically defined

NS

2830 10 00

Sodium sulphides

S

2831

Dithionites and sulphoxylates

NS

2832

Sulphites; thiosulphates

NS

2833

Sulphates; alums; peroxosulphates (persulphates)

NS

2834 10 00

Nitrites

S

2834 21 00

2834 29

Nitrates

NS

2835

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined

S

ex 2836

Carbonates, except for the products of subheadings 2836 20 00, 2836 40 00 and 2836 60 00; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate

NS

2836 20 00

Disodium carbonate

S

2836 40 00

Potassium carbonates

S

2836 60 00

Barium carbonate

S

2837

Cyanides, cyanide oxides and complex cyanides

NS

2839

Silicates; commercial alkali metal silicates

NS

2840

Borates; peroxoborates (perborates)

NS

ex 2841

Salts of oxometallic or peroxometallic acids, except for the product of subheading 2841 61 00

NS

2841 61 00

Potassium permanganate

S

2842

Other salts of inorganic acids or peroxoacids (including aluminosilicates, whether or not chemically defined), other than azides

NS

2843

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals

NS

ex 2844 30 11

Cermets containing uranium depleted in U-235 or compounds of this product, other than unwrought

NS

ex 2844 30 51

Cermets containing thorium or compounds of thorium, other than unwrought

NS

2845 90 90

Isotopes other than those of heading 2844, and compounds, inorganic or organic, of such isotopes, whether or not chemically defined, other than deuterium and compounds thereof, hydrogen and compounds thereof enriched in deuterium or mixtures and solutions containing these products

NS

2846

Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals

NS

2847 00 00

Hydrogen peroxide, whether or not solidified with urea

NS

2848 00 00

Phosphides, whether or not chemically defined, excluding ferrophosphorus

NS

ex 2849

Carbides, whether or not chemically defined, except for the products of subheadings 2849 20 00 and 2849 90 30

NS

2849 20 00

Silicon carbide, whether or not chemically defined

S

2849 90 30

Carbides of tungsten, whether or not chemically defined

S

ex 2850 00

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849, except for the products of subheading 2850 00 70

NS

2850 00 70

Silicides, whether or not chemically defined

S

2852 00 00

Compounds, inorganic or organic, of mercury, excluding amalgams

NS

2853 00

Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals

NS

2903

Halogenated derivatives of hydrocarbons

S

ex 2904

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated, except for the products of subheading 2904 20 00

NS

2904 20 00

Derivatives containing only nitro or only nitroso groups

S

ex 2905

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the product of subheading 2905 45 00, and excluding the products of subheadings 2905 43 00 and 2905 44

S

2905 45 00

Glycerol

NS

2906

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

ex 2907

Phenols, except for the products of subheadings 2907 15 90 and ex 2907 22 00; phenol-alcohols

NS

2907 15 90

Naphthols and their salts, other than 1-naphthol

S

ex 2907 22 00

Hydroquinone (quinol)

S

2908

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols

NS

2909

Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives

S

2910

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

2911 00 00

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

ex 2912

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde, except for the product of subheading 2912 41 00

NS

2912 41 00

Vanillin (4-hydroxy-3-methoxybenzaldehyde)

S

2913 00 00

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912

NS

ex 2914

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the products of subheadings 2914 11 00, 2914 21 00 and 2914 22 00

NS

2914 11 00

Acetone

S

2914 21 00

Camphor

S

2914 22 00

Cyclohexanone and methylcyclohexanones

S

2915

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives

S

ex 2916

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids, and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the products of subheadings ex 2916 11 00, 2916 12 and 2916 14

NS

ex 2916 11 00

Acrylic acid

S

2916 12

Esters of acrylic acid

S

2916 14

Esters of methacrylic acid

S

ex 2917

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the products of subheadings 2917 11 00, 2917 12 10, 2917 14 00, 2917 32 00, 2917 35 00 and 2917 36 00

NS

2917 11 00

Oxalic acid, its salts and esters

S

2917 12 10

Adipic acid and its salts

S

2917 14 00

Maleic anhydride

S

2917 32 00

Dioctyl orthophthalates

S

2917 35 00

Phthalic anhydride

S

2917 36 00

Terephthalic acid and its salts

S

ex 2918

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives, except for the products of subheadings 2918 14 00, 2918 15 00, 2918 21 00, 2918 22 00 and 2918 29 10

NS

2918 14 00

Citric acid

S

2918 15 00

Salts and esters of citric acid

S

2918 21 00

Salicylic acid and its salts

S

2918 22 00

o-Acetylsalicylic acid, its salts and esters

S

2918 29 10

Sulphosalicylic acids, hydroxynaphthoic acids; their salts and esters

S

2919

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

2920

Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives

NS

2921

Amine-function compounds

S

2922

Oxygen-function amino-compounds

S

2923

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined

NS

ex 2924

Carboxyamide-function compounds and amide-function compounds of carbonic acid, except for the products of subheading 2924 23 00

S

2924 23 00

2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts

NS

2925

Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds

NS

ex 2926

Nitrile-function compounds, except for the product of subheading 2926 10 00

NS

2926 10 00

Acrylonitrile

S

2927 00 00

Diazo-, azo- or azoxy-compounds

S

2928 00 90

Other organic derivatives of hydrazine or of hydroxylamine

NS

2929 10

Isocyanates

S

2929 90 00

Other compounds with other nitrogen function

NS

2930 20 00

2930 30 00

ex 2930 90 85

Thiocarbamates and dithiocarbamates, and thiuram mono-, di- or tetrasulphides; dithiocarbonates (xanthates)

NS

2930 40 90

2930 50 00

2930 90 13

2930 90 16

2930 90 20

ex 2930 90 85

Methionine, captafol (ISO), methamidophos (ISO), and other organo-sulphur compounds other than dithiocarbonates (xanthates)

S

2931 00

Other organo-inorganic compounds

NS

ex 2932

Heterocyclic compounds with oxygen hetero-atom(s) only, except for the products of subheadings 2932 12 00, 2932 13 00 and 2932 21 00

NS

2932 12 00

2-Furaldehyde (furfuraldehyde)

S

2932 13 00

Furfuryl alcohol and tetrahydrofurfuryl alcohol

S

2932 21 00

Coumarin, methylcoumarins and ethylcoumarins

S

ex 2933

Heterocylic compounds with nitrogen hetero-atom(s) only, except for the product of subheading 2933 61 00

NS

2933 61 00

Melamine

S

2934

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds

NS

2935 00 90

Other sulphonamides

S

2938

Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives

NS

ex 2940 00 00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose, and except for rhamnose, raffinose and mannose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 2937, 2938 or 2939

S

ex 2940 00 00

Rhamnose, raffinose and mannose

NS

2941 20 30

Dihydrostreptomycin, its salts, esters and hydrates

NS

2942 00 00

Other organic compounds

NS

3102 (14)

Mineral or chemical fertilisers, nitrogenous

S

3103 10

Superphosphates

S

3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of Chapter 31 in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

S

ex Chapter 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for the products of headings 3204 and 3206, and excluding the products of subheadings 3201 20 00, 3201 90 20, ex 3201 90 90 (tanning extracts of eucalyptus), ex 3201 90 90 (tanning extracts derived from gambier and myrobalan fruits) and ex 3201 90 90 (other tanning extracts of vegetable origin)

NS

3204

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to Chapter 32 based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined

S

3206

Other colouring matter; preparations as specified in note 3 to Chapter 32, other than those of headings 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined

S

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

NS

Chapter 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster

NS

3501

Casein, caseinates and other casein derivatives; casein glues

S

3502 90 90

Albuminates and other albumin derivatives

NS

3503 00

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501

NS

3504 00 00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed

NS

3505 10 50

Starches, esterified or etherified

NS

3506

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

NS

3507

Enzymes; prepared enzymes not elsewhere specified or included

S

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

NS

Chapter 37

Photographic or cinematographic goods

NS

ex Chapter 38

Miscellaneous chemical products, except for the products of headings 3802 and 3817 00, subheadings 3823 12 00 and 3823 70 00, and heading 3825, and excluding the products of subheadings 3809 10 and 3824 60

NS

3802

Activated carbon; activated natural mineral products; animal black, including spent animal black

S

3817 00

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 2707 or 2902

S

3823 12 00

Oleic acid

S

3823 70 00

Industrial fatty alcohols

S

3825

Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to Chapter 38

S

ex Chapter 39

Plastics and articles thereof, except for the products of headings 3901, 3902, 3903 and 3904, subheadings 3906 10 00, 3907 10 00, 3907 60 and 3907 99, headings 3908 and 3920, and subheadings 3921 90 19 and 3923 21 00

NS

3901

Polymers of ethylene, in primary forms

S

3902

Polymers of propylene or of other olefins, in primary forms

S

3903

Polymers of styrene, in primary forms

S

3904

Polymers of vinyl chloride or of other halogenated olefins, in primary forms

S

3906 10 00

Poly(methyl methacrylate)

S

3907 10 00

Polyacetals

S

3907 60

Poly(ethylene terephthalate)

S

3907 99

Other polyesters, other than unsaturated

S

3908

Polyamides in primary forms

S

3920

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials

S

3921 90 19

Other plates, sheets, film, foil and strip, of polyesters, other than cellular products and other than corrugated sheets and plates

S

3923 21 00

Sacks and bags (including cones), of polymers of ethylene

S

ex Chapter 40

Rubber and articles thereof, except for the products of heading 4010

NS

4010

Conveyor or transmission belts or belting, of vulcanised rubber

S

ex 4104

Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared, excluding the products of subheadings 4104 41 19 and 4104 49 19

S

ex 4106 31

4106 32

Tanned or crust hides and skins of swine, without hair on, in the wet state (including wet-blue), split but not further prepared, or in the dry state (crust), whether or not split, but not further prepared, excluding the products of subheading 4106 31 10

NS

4107

Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114

S

4112 00 00

Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114

S

ex 4113

Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114, except for the products of subheading 4113 10 00

NS

4113 10 00

Of goats or kids

S

4114

Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather

S

4115 10 00

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls

S

ex Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut); except for the products of headings 4202 and 4203

NS

4202

Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper

S

4203

Articles of apparel and clothing accessories, of leather or of composition leather

S

Chapter 43

Furskins and artificial fur; manufactures thereof

NS

ex Chapter 44

Wood and articles of wood, except for the products of headings 4410, 4411, 4412, subheadings 4418 10, 4418 20 10, 4418 71 00, 4420 10 11, 4420 90 10 and 4420 90 91; wood charcoal

NS

4410

Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances

S

4411

Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances

S

4412

Plywood, veneered panels and similar laminated wood

S

4418 10

Windows, French windows and their frames, of wood

S

4418 20 10

Doors and their frames and thresholds, of tropical wood as specified in additional note 2 to Chapter 44

S

4418 71 00

Assembled flooring panels for mosaic floors, of wood

S

4420 10 11

4420 90 10

4420 90 91

Statuettes and other ornaments, of tropical wood as specified in additional note 2 to Chapter 44; wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, and wooden articles of furniture not falling in Chapter 94, of tropical wood as specified in additional note 2 to Chapter 44

S

ex Chapter 45

Cork and articles of cork, except for the products of heading 4503

NS

4503

Articles of natural cork

S

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

S

Chapter 50

Silk

S

ex Chapter 51

Wool, fine or coarse animal hair, excluding the products of heading 5105; horsehair yarn and woven fabric

S

Chapter 52

Cotton

S

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

S

Chapter 54

Man-made filaments; strip and the like of man-made textile materials

S

Chapter 55

Man-made staple fibres

S

Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

S

Chapter 57

Carpets and other textile floor coverings

S

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

S

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

S

Chapter 60

Knitted or crocheted fabrics

S

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

S

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

S

Chapter 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags

S

Chapter 64

Footwear, gaiters and the like; parts of such articles

S

Chapter 65

Headgear and parts thereof

NS

Chapter 66

Umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof

S

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

NS

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

NS

Chapter 69

Ceramic products

S

Chapter 70

Glass and glassware

S

ex Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for the products of heading 7117

NS

7117

Imitation jewellery

S

7202

Ferro-alloys

S

Chapter 73

Articles of iron or steel

NS

Chapter 74

Copper and articles thereof

S

7505 12 00

Bars, rods and profiles, of nickel alloys

NS

7505 22 00

Wire, of nickel alloys

NS

7506 20 00

Plates, sheets, strip and foil, of nickel alloys

NS

7507 20 00

Nickel tube or pipe fittings

NS

ex Chapter 76

Aluminium and articles thereof, excluding the products of heading 7601

S

ex Chapter 78

Lead and articles thereof, excluding the products of heading 7801

S

ex Chapter 79

Zinc and articles thereof, excluding the products of headings 7901 and 7903

S

ex Chapter 81

Other base metals; cermets; articles thereof, excluding the products of subheadings 8101 10 00, 8101 94 00, 8102 10 00, 8102 94 00, 8104 11 00, 8104 19 00, 8107 20 00, 8108 20 00, 8108 30 00, 8109 20 00, 8110 10 00, 8112 21 90, 8112 51 00, 8112 59 00, 8112 92 and 8113 00 20

S

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof, of base metal

S

Chapter 83

Miscellaneous articles of base metal

S

ex Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances, and parts thereof, except for the products of subheadings 8401 10 00 and 8407 21 10

NS

8401 10 00

Nuclear reactors

S

8407 21 10

Outboard motors, of a cylinder capacity not exceeding 325 cm3

S

ex Chapter 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, except for the products of subheadings 8516 50 00, 8517 69 39, 8517 70 15, 8517 70 19, 8519 20, 8519 30, 8519 81 11 to 8519 81 45, 8519 81 85, 8519 89 11 to 8519 89 19, headings 8521, 8525 and 8527, subheadings 8528 49, 8528 59 and 8528 69 to 8528 72, heading 8529 and subheadings 8540 11 and 8540 12

NS

8516 50 00

Microwave ovens

S

8517 69 39

Reception apparatus for radio-telephony or radio telegraphy, other than portable receivers for calling, alerting or paging

S

8517 70 15

8517 70 19

Aerials and aerial reflectors of all kinds, other than aerials for radio-telegraphic or radio-telephonic apparatus; parts suitable for use therewith

S

8519 20

8519 30

Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment; turntables (record-decks)

S

8519 81 11 to 8519 81 45

Sound-reproducing apparatus (including cassette-players), not incorporating a sound-recording device

S

8519 81 85

Other magnetic tape recorders incorporating sound-reproducing apparatus, other than cassette-type

S

8519 89 11 to 8519 89 19

Other sound-reproducing apparatus, not incorporating a sound-recording device

S

8521

Video recording or reproducing apparatus, whether or not incorporating a video tuner

S

8525

Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound-recording or -reproducing apparatus; television cameras; digital cameras and video camera recorders

S

8527

Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound-recording or -reproducing apparatus or a clock

S

8528 49

8528 59

8528 69 to 8528 72

Monitors and projectors, not incorporating television-reception apparatus, other than of a kind used solely or principally in an automatic data-processing system of heading 8471; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound- or video-recording or -reproducing apparatus

S

8529

Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528

S

8540 11

8540 12 00

Cathode ray television picture tubes, including video monitor cathode ray tubes, colour, or black-and-white or other monochrome

S

Chapter 86

Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic-signalling equipment of all kinds

NS

ex Chapter 87

Vehicles other than railway or tramway rolling stock, and parts and accessories thereof, except for the products of headings 8702, 8703, 8704, 8705, 8706 00, 8707, 8708, 8709, 8711, 8712 00 and 8714

NS

8702

Motor vehicles for the transport of ten or more persons, including the driver

S

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars

S

8704

Motor vehicles for the transport of goods

S

8705

Special-purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road-sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)

S

8706 00

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

S

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

S

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

S

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short-distance transport of goods; tractors of the type used on railway-station platforms; parts of the foregoing vehicles

S

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars

S

8712 00

Bicycles and other cycles (including delivery tricycles), not motorised

S

8714

Parts and accessories of vehicles of headings 8711 to 8713

S

Chapter 88

Aircraft, spacecraft, and parts thereof

NS

Chapter 89

Ships, boats and floating structures

NS

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

S

Chapter 91

Clocks and watches and parts thereof

S

Chapter 92

Musical instruments; parts and accessories of such articles

NS

ex Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings, except for the products of heading 9405

NS

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

S

ex Chapter 95

Toys, games and sports requisites; parts and accessories thereof; except for the products of subheadings 9503 00 30 to 9503 00 99

NS

9503 00 30 to 9503 00 99

Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds

S

Chapter 96

Miscellaneous manufactured articles

NS


(1)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading.

(2)  For the products of subheading 0306 13, the duty shall be 3,6 % under the arrangement referred to in Section 2 of Chapter II.

(3)  The arrangement referred to in Section 1 of Chapter II shall not apply to the product of this subheading.

(4)  The arrangement referred to in Section 1 of Chapter II shall not apply to the product of this subheading.

(5)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of these subheadings.

(6)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading.

(7)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of these subheadings.

(8)  For the products of subheadings 1704 10 91 and 1704 10 99, the specific duty shall be limited to 16 % of the customs value, under the arrangement referred to in Section 2 of Chapter II.

(9)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading.

(10)  The arrangement referred to in Section 1 of Chapter II shall not apply to the product of this subheading.

(11)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this subheading.

(12)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this subheading.

(13)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading.

(14)  The arrangement referred to in Section 1 of Chapter II shall not apply to the products of this heading.’


2.6.2007   

EN

Official Journal of the European Union

L 141/28


COMMISSION REGULATION (EC) No 607/2007

of 1 June 2007

on the division between ‘deliveries’ and ‘direct sales’ of national reference quantities fixed for 2006/2007 in Annex I to Council Regulation (EC) No 1788/2003

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1788/2003 of 29 September 2003 establishing a levy in the milk and milk products sector (1), and in particular Article 8 thereof,

Whereas:

(1)

Article 6 of Regulation (EC) No 1788/2003 provides that the Member States are to establish the producers’ individual reference quantities. Producers may have one or two individual reference quantities, one for deliveries and the other for direct sales and these quantities may be converted from one reference quantity to the other at the duly justified request of the producer.

(2)

Commission Regulation (EC) No 832/2006 of 2 June 2006 on the division between ‘deliveries’ and ‘direct sales’ of national reference quantities fixed for 2005/2006 in Annex I to Council Regulation (EC) No 1788/2003 (2) sets out the division between ‘deliveries’ and ‘direct sales’ for the period from 1 April 2005 to 31 March 2006 for Belgium, the Czech Republic, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, Malta, the Netherlands, Austria, Poland, Portugal, Slovenia, Slovakia, Finland, Sweden and the United Kingdom.

(3)

In accordance with Article 25(2) of Commission Regulation (EC) No 595/2004 of 30 March 2004 laying down detailed rules for applying Council Regulation (EC) No 1788/2003 establishing a levy in the milk and milk products sector (3), Belgium, the Czech Republic, Denmark, Germany, Estonia, Ireland, Greece, Spain, France, Italy, Cyprus, Latvia, Lithuania, Luxembourg, Hungary, the Netherlands, Austria, Poland, Portugal, Slovenia, Slovakia, Finland, Sweden and the United Kingdom have notified the quantities which have been definitively converted at the request of the producers between individual reference quantities for deliveries and for direct sales.

(4)

In accordance with Annex I to Regulation (EC) No 1788/2003 the total national reference quantities for Belgium, Denmark, Germany, France, Luxembourg, the Netherlands, Austria, Portugal, Finland, Sweden and the United Kingdom for 2006/2007 are greater than their total national reference quantities for 2005/2006, and these Member States have notified the Commission of the division between ‘deliveries’ and ‘direct sales’ of the additional reference quantities.

(5)

In accordance with Commission Regulation (EC) No 927/2006 of 22 June 2006 on the release of the special restructuring reserve provided for in Article 1(4) of Council Regulation (EC) No 1788/2003 (4), the additional reference quantities released with effect from 1 April 2006 for the Czech Republic, Estonia, Latvia, Lithuania, Hungary, Poland, Slovenia and Slovakia are allocated to ‘deliveries’ in the respective national reference quantities.

(6)

It is therefore appropriate to establish the division between ‘deliveries’ and ‘direct sales’ of the national reference quantities applicable for the period from 1 April 2006 to 31 March 2007 fixed in Annex I to Regulation (EC) No 1788/2003.

(7)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,

HAS ADOPTED THIS REGULATION:

Article 1

The division between ‘deliveries’ and ‘direct sales’ of the national reference quantities applicable for the period from 1 April 2006 to 31 March 2007 fixed in Annex I to Regulation (EC) No 1788/2003 is set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the third 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.

Done at Brussels, 1 June 2007.

For the Commission

Mariann FISCHER BOEL

Member of the Commission


(1)  OJ L 270, 21.10.2003, p. 123. Regulation as last amended by Regulation (EC) No 336/2007 (OJ L 88, 29.3.2007, p. 43).

(2)  OJ L 150, 3.6.2006, p. 6. Regulation as amended by Regulation (EC) No 1611/2006 (OJ L 299, 28.10.2006, p. 13).

(3)  OJ L 94, 31.3.2004, p. 22. Regulation as last amended by Regulation (EC) No 1913/2006 (OJ L 365, 21.12.2006, p. 52).

(4)  OJ L 170, 23.6.2006, p. 12.


ANNEX

(tonnes)

Member States

Deliveries

Direct sales

Belgium

3 262 989,617

63 993,383

Czech Republic

2 735 310,008

2 620,992

Denmark

4 477 305,428

318,572

Germany

27 908 872,018

94 274,406

Estonia

633 434,407

12 933,593

Ireland

5 393 313,962

2 450,038

Greece

819 561,000

952,000

Spain

6 050 260,675

66 689,325

France

24 006 673,257

350 303,743

Italy

10 280 493,532

249 566,468

Cyprus

142 776,881

2 423,119

Latvia

715 403,768

13 244,232

Lithuania

1 586 145,968

118 693,032

Luxembourg

269 899,000

495,000

Hungary

1 879 678,121

110 381,879

Malta

48 698,000

0,000

Netherlands

11 052 450,000

77 616,000

Austria

2 653 537,288

110 604,373

Poland

9 192 243,429

187 899,571

Portugal (1)

1 920 947,814

8 876,186

Slovenia

553 477,272

23 160,728

Slovakia

1 030 036,592

10 751,408

Finland

2 412 009,654

7 800,353

Sweden

3 316 415,000

3 100,000

United Kingdom

14 554 079,916

128 617,085


(1)  Except Madeira.


2.6.2007   

EN

Official Journal of the European Union

L 141/31


COMMISSION REGULATION (EC) No 608/2007

of 1 June 2007

amending Regulation (EC) No 795/2004 laying down detailed rules for the implementation of the single payment scheme provided for in Council Regulation (EC) No 1782/2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1782/2003 of 29 September 2003 establishing common rules for direct support schemes under the common agricultural policy and establishing certain support schemes for farmers and amending Regulations (EEC) No 2019/93, (EC) No 1452/2001, (EC) No 1453/2001, (EC) No 1454/2001, (EC) No 1868/94, (EC) No 1251/1999, (EC) No 1254/1999, (EC) No 1673/2000, (EEC) No 2358/71 and (EC) No 2529/2001 (1), and particularly the second subparagraph of Article 51(b) thereof,

Whereas:

(1)

Commission Regulation (EC) No 795/2004 (2) introduces the implementing rules for the single payment scheme as from 2005.

(2)

Annex I to Regulation (EC) No 795/2004 fixes the date from which the growing of secondary crops may be temporarily allowed in regions where cereals are usually harvested sooner for climatic reasons as referred to in Article 51(b) of Regulation (EC) No 1782/2003. At the request of France, that date should be altered for one region and two departments of that Member State.

(3)

Regulation (EC) No 795/2004 should therefore be amended accordingly.

(4)

The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Direct Payments,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EC) No 795/2004 shall be replaced by the text in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the third 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.

Done at Brussels, 1 June 2007.

For the Commission

Mariann FISCHER BOEL

Member of the Commission


(1)  OJ L 270, 21.10.2003, p. 1. Regulation as last amended by Regulation (EC) No 2013/2006 (OJ L 384, 29.12.2006, p. 13).

(2)  OJ L 141, 30.4.2004, p. 1. Regulation as last amended by Regulation (EC) No 411/2007 (OJ L 101, 18.4.2007, p. 3).


ANNEX

‘ANNEX I

Member State

Date

Belgium

15 July

Denmark

15 July

Germany

15 July

South Greece (Peloponnese, Ionian Islands, Western Greece, Attica, South Aegean and Crete)

20 June

Central and North Greece (East Macedonia and Thrace, Central Macedonia, West Macedonia, Epirus, Thessaly, Continental (Sterea) Greece and North Aegean)

10 July

Spain

1 July

France: Aquitaine, Midi-Pyrénées and Languedoc-Roussillon

1 July

France: Alsace, Auvergne, Burgundy, Brittany, Centre, Champagne-Ardenne, Corsica, Franche-Comté, Île-de-France, Limousin, Lorraine, Nord-Pas-de-Calais, Lower Normandy, Upper Normandy, Loire Region (except the departments of Loire-Atlantique and Vendée), Picardy, Poitou-Charentes, Provence-Alpes-Côte-d’Azur and Rhône-Alpes

15 July

France: departments of Loire-Atlantique and Vendée

15 October

Italy

11 June

Austria

30 June

Portugal

1 March’


2.6.2007   

EN

Official Journal of the European Union

L 141/33


COMMISSION REGULATION (EC) No 609/2007

of 1 June 2007

adapting certain fish quotas for 2007 pursuant to Council Regulation (EC) No 847/96 introducing additional conditions for year-to-year management of TACs and quotas

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 2371/2002 of 20 December 2002 on the conservation and sustainable exploitation of fisheries resources under the Common Fisheries Policy (1), and in particular Article 23(4) thereof,

Having regard to Council Regulation (EC) No 847/96 of 6 May 1996 introducing additional conditions for year-to-year management of TACs and quotas (2), and in particular Articles 4(2), 5(1) and 5(2) thereof,

Whereas:

(1)

Council Regulation (EC) No 2270/2004 of 22 December 2004 fixing for 2005 and 2006 the fishing opportunities for deep-sea fish stocks (3), Council Regulation (EC) No 52/2006 of 22 December 2005 fixing the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks applicable in the Baltic Sea for 2006 (4) and Council Regulation (EC) No 51/2006 of 22 December 2005 fixing for 2006 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks, applicable in Community waters and, for Community vessels, in waters where catch limitations are required (5), specify which stocks may be subject to the measures foreseen by Regulation (EC) No 847/96.

(2)

Council Regulation (EC) No 2015/2006 of 19 December 2006 fixing for 2007 and 2008 the fishing opportunities for Community fishing vessels for certain deep-sea fish stocks (6), Council Regulation (EC) No 1941/2006 of 11 December 2006 fixing the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks applicable in the Baltic Sea for 2007 (7), Council Regulation (EC) No 41/2007 of 21 December 2006 fixing for 2007 the fishing opportunities and associated conditions for certain fish stocks and groups of fish stocks, applicable in Community waters and, for Community vessels, in waters where catch limitations are required (8), fix quotas for certain stocks for 2007.

(3)

Commission Regulation (EC) No 147/2007 of 15 February 2007 adapting certain fish quotas from 2007 to 2012 pursuant to Article 23(4) of Council Regulation (EC) No 2371/2002 on the conservation and sustainable exploitation of fisheries resources under the Common Fisheries Policy (9) reduces certain fish quotas for the United Kingdom and Ireland in the years from 2007 to 2012.

(4)

Certain Member States have requested, pursuant to Regulation (EC) No 847/96 that part of their quotas for 2006 be transferred to the following year. Within the limits indicated in that Regulation, the quantities withheld should be added to the quota for 2007.

(5)

On the basis of Article 5(1) of Regulation (EC) No 847/96, deductions from national quotas for 2006 should be made at a level equivalent to the quantity fished in excess. On the basis of Article 5(2) of Regulation (EC) No 847/96 weighted deductions from national quotas for 2007 should be made in the case of overfishing of permitted landings in 2006 for certain stocks identified in Regulation (EC) No 51/2006 and Regulation (EC) No 52/2006. Those deductions shall be applied taking into account the specific provisions governing stocks falling within the scope of Regional Fisheries Organisations.

(6)

Certain Member States have requested, pursuant to Regulation (EC) No 847/96, permission to land additional quantities of fish of certain stocks in the year 2006. Those exceeding permitted landings should however be deducted from their quotas for 2007.

(7)

The measures provided for in this Regulation are in accordance with the opinion of the Committee for Fisheries and Aquaculture,

HAS ADOPTED THIS REGULATION:

Article 1

Without prejudice to Regulation (EC) No 147/2007, the quotas fixed in Regulation (EC) No 2015/2006, Regulation (EC) No 1941/2006 and Regulation (EC) 41/2007 are increased as shown in Annex I or reduced as shown in Annex II.

Article 2

This Regulation shall enter into force on the seventh 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.

Done at Brussels, 1 June 2007.

For the Commission

Joe BORG

Member of the Commission


(1)  OJ L 358, 31.12.2002, p. 59.

(2)  OJ L 115, 9.5.1996, p. 3.

(3)  OJ L 396, 31.12.2004, p. 4. Regulation as last amended by Regulation (EC) No 1782/2006 (OJ L 345, 8.12.2006, p. 10).

(4)  OJ L 16, 20.1.2006, p. 184. Regulation as last amended by Commission Regulation (EC) No 742/2006 (OJ L 130, 18.5.2006, p. 7).

(5)  OJ L 16, 20.1.2006, p. 1. Regulation as last amended by Commission Regulation (EC) No 2017/2006 (OJ L 384, 29.12.2006, p. 44).

(6)  OJ L 384, 29.12.2006, p. 28.

(7)  OJ L 367, 22.12.2006, p. 1.

(8)  OJ L 15, 20.1.2007, p. 1. Regulation as amended by Commission Regulation (EC) No 444/2007 (OJ L 106, 24.4.2007, p. 22).

(9)  OJ L 46, 16.2.2007, p. 10.


ANNEX I

TRANSFERS ON TO 2007 QUOTAS

Country Id

Stock Id

Specie

Zone

Init Qty 2006

Margin

Adapted Qty 2006

Catches 2006

SC (1) catches 2006

%

Adapted Qty

Transfers 2007

Init Qty 2007

Revised Qty 2007

New code

BEL

ANF/07.

Anglerfish

VII

2 445

 

1 962

826,3

0,8

42,2

196

2 595

2 791

 

BEL

ANF/561214

Anglerfish

Vb (EC), VI, XII, XIV

168

 

103

0,1

 

0,1

10

185

195

 

BEL

ANF/8ABDE.

Anglerfish

VIIIa,b,d,e

0

0,8

205

128,8

 

62,6

21

0

21

 

BEL

COD/07A.

Cod

VIIa

24

 

138

55,5

 

40,2

14

19

33

 

BEL

COD/7X7A34

Cod

VIIb-k, VIII, IX, X, CECAF 34.1.1 (EC)

236

 

188

168,6

 

89,7

19

197

216

 

BEL

HAD/5BC6A.

Haddock

Vb, VIa (EC)

18

 

20

0,0

 

0,0

2

15

17

 

BEL

HKE/2AC4-C

Hake

IIa (EC), IV (EC)

22

 

55

51,5

 

93,6

4

26

30

 

BEL

HKE/571214

Hake

Vb (EC), VI, VII, XII, XIV

226

 

44

14,7

7,5

50,5

4

272

276

 

BEL

HKE/8ABDE.

Hake

VIIIa,b,d,e

7

7,5

7

8,8

 

60,7

1

9

10

 

BEL

LEZ/07.

Megrims

VII

494

 

541

89,2

 

16,5

54

494

548

 

BEL

LEZ/8ABDE.

Megrims

VIIIa,b,d,e

0

 

6

1,8

 

30,0

1

0

1

 

BEL

NEP/07.

Norway lobster

VII

0

 

43

5,2

 

12,1

4

0

4

 

BEL

NEP/2AC4-C

Norway lobster

IIa (EC), IV (EC)

1 472

 

1 079

204,9

 

19,0

108

1 368

1 476

 

BEL

PLE/07A.

Plaice

VIIa

41

7

766

287,2

 

37,2

77

47

124

 

BEL

PLE/7DE.

Plaice

VIId,e

843

 

995

971,3

 

97,6

24

826

850

 

BEL

PLE/7FG.

Plaice

VIIf,g

118

 

186

157,3

 

84,6

19

58

77

 

BEL

SOL/07A.

Common Sole

VIIa

474

 

677

367,5

 

54,3

68

403

471

 

BEL

SOL/07D.

Common Sole

VIId

1 540

 

1 711

1 415,0

 

82,7

171

1 675

1 846

 

BEL

SOL/24.

Common Sole

II, IV (EC)

1 456

 

1 638

959,5

 

58,6

164

1 243

1 407

 

BEL

SOL/7FG.

Common Sole

VIIf,g

594

 

621

535,3

 

86,2

62

558

620

 

BEL

SOL/8AB.

Common Sole

VIIIa,b

50

 

355

330,3

 

93,0

25

56

81

 

BEL

WHG/07A.

Whiting

VIIa

1

 

12

3,5

 

29,2

1

1

2

 

BEL

WHG/7X7A.

Whiting

VIIb-k

195

 

222

181,5

 

81,8

22

195

217

 

DEU

ANF/07.

Anglerfish

VII

273

 

240

30,7

 

12,8

24

289

313

 

DEU

ANF/561214

Anglerfish

Vb (EC), VI, XII, XIV

192

 

192

64,1

 

33,4

19

212

231

 

DEU

COD/3BC+24

Cod

Subdivisions 22-24 (EC waters)

6 061

 

7 957

7 522,0

 

94,5

435

5 697

6 132

 

DEU

HAD/5BC6A.

Haddock

Vb, VIa (EC)

21

 

21

4,3

 

20,5

2

18

20

 

DEU

HER/3BC+24

Herring

Subdivisions 22-24

26 207

 

23 630

22 942,1

 

97,1

688

27 311

27 999

 

DEU

HER/5B6ANB

Herring

Vb, VIaN (EC), VIb

3 727

 

3 194

3 152,5

 

98,7

41

3 727

3 769

 

DEU

HER/7G-K.

Herring

VIIg,h,j,k

123

 

273

266,4

 

97,6

7

104

111

 

DEU

HKE/2AC4-C

Hake

IIa (EC), IV (EC)

102

 

92

76,9

 

83,6

9

123

132

 

DEU

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

9 809

 

16 329

11 454,9

 

70,2

1 633

9 828

11 461

 

DEU

NEP/2AC4-C

Norway lobster

IIa (EC), IV (EC)

22

 

317

285,8

 

90,2

31

20

51

 

DEU

NEP/3A/BCD

Norway lobster

IIIa (EC), IIIbcd (EC)

11

 

11

6,2

 

56,4

1

11

12

 

DEU

PLE/03AS.

Plaice

Kattegat

19

 

19

11,6

 

61,1

2

21

23

 

DEU

PLE/3BCD-C

Plaice

IIIbcd (EC waters)

300

 

300

230,1

 

76,7

30

300

330

 

DEU

POK/561214

Saithe

Vb (EC), VI, XII, XIV

798

 

896

524,8

 

58,6

90

798

888

 

DEU

SOL/24.

Common Sole

II, IV (EC)

1 165

 

1 091

469,6

 

43,0

109

995

1 104

 

DEU

SOL/3A/BCD

Common Sole

IIIa, IIIbcd (EC)

44

 

44

41,9

 

95,2

2

44

46

 

DEU

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

20 424

 

38 987

35 070,7

 

90,0

3 899

16 565

20 464

 

DEU

WHG/561214

Whiting

Vb (EC), VI, XII, XIV

8

 

8

0,2

 

2,5

1

6

7

 

DNK

BLI/03-

Blue ling

III (EC and international waters)

10

 

10

5,2

 

52,0

1

8

9

 

DNK

BLI/245-

Blue ling

II, IV, V (EC and international waters)

9

 

9

0,3

 

3,3

1

7

8

 

DNK

COD/3BC+24

Cod

Subdivisions 22-24 (EC waters)

12 395

 

14 717

12 814,8

 

87,1

1 472

11 653

13 125

 

DNK

HER/3BC+24

Herring

Subdivisions 22-24

6 658

 

7 715

5 854,7

 

75,9

772

6 939

7 711

 

DNK

HKE/2AC4-C

Hake

IIa (EC), IV (EC)

891

 

928

695,2

 

74,9

93

1 070

1 163

 

DNK

HKE/3A/BCD

Hake

IIIa, IIIbcd (EC)

1 219

 

1 327

234,4

 

17,7

133

1 463

1 596

 

DNK

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

12 273

 

10 884

8 439,6

 

77,5

1 088

12 296

13 384

 

DNK

NEP/2AC4-C

Norway lobster

IIa (EC), IV (EC)

1 472

 

1 554

1 040,2

 

66,9

155

1 368

1 523

 

DNK

NEP/3A/BCD

Norway lobster

IIIa (EC), IIIbcd (EC)

3 800

 

4 144

2 471,8

 

59,6

414

3 800

4 214

 

DNK

PLE/03AS.

Plaice

Kattegat

1 709

 

1 719

1 355,4

 

78,8

172

1 891

2 063

 

DNK

PLE/3BCD-C

Plaice

IIIbcd (EC waters)

2 698

 

2 698

1 552,6

 

57,5

270

2 698

2 968

 

DNK

RNG/03-

Roundnose grenadier

III (EC and international waters)

1 504

 

2 687

2 506,2

 

93,3

181

1 003

1 184

RNG/3A/BCD

DNK

SAN/2A3A4.

Sandeel

IIa (EC), IIIa, IV (EC)

282 989

 

259 989

255 369,8

 

98,2

4 619

 

4 619

 

DNK

SOL/24.

Common Sole

II, IV (EC)

666

 

841

573,6

 

68,2

84

568

652

 

DNK

SOL/3A/BCD

Common Sole

IIIa, IIIbcd (EC)

755

 

809

779,3

 

96,3

30

755

785

 

DNK

USK/03-

Tusk

III (EC and international waters)

20

 

20

1,7

 

8,5

2

15

17

USK/3EI.

DNK

USK/04-

Tusk

IV (EC and international waters)

85

 

85

4,9

 

5,8

9

69

78

USK/4EI.

DNK

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

52 529

 

54 819

49 144,5

337,5

90,3

5 337

42 605

47 942

 

ESP

ANF/561214

Anglerfish

Vb (EC), VI, XII, XIV

180

 

172

138,4

 

80,5

17

198

215

 

ESP

ANF/8ABDE.

Anglerfish

VIIIa,b,d,e

1 137

 

1 057

977,9

 

92,5

79

1 206

1 285

 

ESP

ANF/8C3411

Anglerfish

VIIIc, IX, X, CECAF 34.1.1 (EC)

1 629

 

1 576

1 574,3

 

99,9

2

1 629

1 631

 

ESP

HKE/8ABDE.

Hake

VIIIa,b,d,e

5 052

 

7 997

7 468,6

23,4

93,7

505

6 062

6 567

 

ESP

HKE/8C3411

Hake

VIIIc, IX, X CECAF 34.1.1 (EC)

4 263

 

4 263

4 256,1

 

99,8

7

3 922

3 929

 

ESP

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

13 396

 

1 196

1 049,7

 

87,8

120

13 422

13 542

 

ESP

JAX/8C9.

Horse Mackerel

VIIIc, IX

29 587

 

31 087

31 052,2

 

99,9

35

29 587

29 622

 

ESP

LEZ/07.

Megrims

VII

5 490

 

6 249

5 571,4

 

89,2

625

5 490

6 115

 

ESP

LEZ/8ABDE.

Megrims

VIIIa,b,d,e

1 176

 

1 307

420,1

 

32,1

131

1 176

1 307

 

ESP

LEZ/8C3411

Megrims

VIIIc, IX, X

1 171

 

1 199

931,9

 

77,7

120

1 330

1 450

 

ESP

NEP/07.

Norway lobster

VII

1 290

 

1 102

875,8

 

79,5

110

1 509

1 619

 

ESP

NEP/08C.

Norway lobster

VIIIc

140

 

134

88,5

 

66,0

13

126

139

 

ESP

NEP/5BC6.

Norway lobster

Vb (EC), VI

36

 

32

1,1

 

3,4

3

40

43

 

ESP

NEP/8ABDE.

Norway lobster

VIIIa,b,d,e

242

 

6

3,0

 

50,0

1

259

260

 

ESP

NEP/9/3411

Norway lobster

IX, X, CECAF 34.1.1 (EC)

122

 

136

104,6

 

76,9

14

109

123

 

ESP

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

44 533

 

4 048

4 026,2

 

99,5

22

36 119

36 141

 

ESP

WHB/8C3411

Blue whiting

VIIIc, IX, X, CECAF 34.1.1 (EC)

46 795

 

57 533

44 405,0

 

77,2

5 753

37 954

43 707

 

EST

HER/03D.RG

Herring

Subdivision 28.1

18 472

 

18 472

11 924,4

 

64,6

1 847

17 317

19 164

 

FIN

HER/30/31.

Herring

Subdivisions 30-31

75 099

 

77 099

67 873,5

 

88,0

7 710

75 099

82 809

 

FRA

ANF/07.

Anglerfish

VII

15 688

 

16 285

11 325,8

 

69,5

1 629

16 651

18 280

 

FRA

ANF/561214

Anglerfish

Vb (EC), VI, XII, XIV

2 073

 

2 280

1 399,7

 

61,4

228

2 280

2 508

 

FRA

ANF/8ABDE.

Anglerfish

VIIIa,b,d,e

6 325

 

6 189

5 487,9

 

88,7

619

6 714

7 333

 

FRA

ANF/8C3411

Anglerfish

VIIIc, IX, X, COPACE 3411

2

 

53

51,2

 

96,6

2

2

4

 

FRA

COD/07A.

Cod

VIIa

67

 

75

17,2

 

22,9

8

54

62

 

FRA

COD/561214

Cod

Vb (EC), VI, XII, XIV

97

 

119

109,5

 

92,0

10

78

88

 

FRA

COD/7X7A34

Cod

VIIb-k, VIII, IX, X, CECAF 34.1.1 (EC)

4 053

 

4 305

3 044,8

 

70,7

431

3 377

3 808

 

FRA

HAD/5BC6A.

Haddock

Vb, VIa (EC)

862

 

896

304,4

 

34,0

90

738

828

 

FRA

HAD/6B1214

Haddock

VIb, XII, XIV

66

 

62

0,1

 

0,2

6

509

515

 

FRA

HER/5B6ANB

Herring

Vb, VIaN (EC), VIb

705

 

730

704,4

 

96,5

26

705

731

 

FRA

HER/7G-K.

Herring

VIIg,h,j,k

682

 

691

683,8

 

99,0

7

580

587

 

FRA

HKE/2AC4-C

Hake

IIa (EC), IV (EC)

197

 

199

137,0

 

68,8

20

237

257

 

FRA

HKE/571214

Hake

Vb (EC), VI, VII, XII, XIV

11 206

 

9 919

6 189,5

 

62,4

992

13 448

14 440

 

FRA

HKE/8ABDE.

Hake

VIIIa,b,d,e

11 345

 

9 371

3 773,7

 

40,3

937

13 612

14 549

 

FRA

HKE/8C3411

Hake

VIIIc, IX, X CECAF 34.1.1 (EC)

409

 

153

136,8

 

89,4

15

376

391

 

FRA

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

6 482

 

15 445

12 424,9

 

80,4

1 545

6 494

8 039

 

FRA

JAX/8C9.

Horse Mackerel

VIIIc, IX

377

 

377

29,8

 

7,9

38

377

415

 

FRA

LEZ/07.

Megrims

VII

6 663

 

7 256

2 080,9

 

28,7

726

6 663

7 389

 

FRA

LEZ/8ABDE.

Megrims

VIIIa,b,d,e

949

 

1 058

590,2

 

55,8

106

949

1 055

 

FRA

LEZ/8C3411

Megrims

VIIIc, IX, X

59

 

63

27,8

 

44,1

6

66

72

 

FRA

NEP/07.

Norway lobster

VII

5 228

 

5 803

2 857,3

 

49,2

580

6 116

6 696

 

FRA

NEP/08C.

Norway lobster

VIIIc

6

 

28

20,9

 

74,6

3

5

8

 

FRA

NEP/2AC4-C

Norway lobster

IIa (EC), IV (EC)

43

 

43

0,0

 

0,0

4

40

44

 

FRA

NEP/5BC6.

Norway lobster

Vb (EC), VI

143

 

150

0,2

 

0,1

15

161

176

 

FRA

NEP/8ABDE.

Norway lobster

VIIIa,b,d,e

3 788

 

3 479

3 295,9

 

94,7

183

4 061

4 244

 

FRA

PLE/07A.

Plaice

VIIa

18

 

20

2,4

 

12,0

2

21

23

 

FRA

PLE/7DE.

Plaice

VIId,e

2 810

 

2 991

1 689,6

 

56,5

299

2 755

3 054

 

FRA

PLE/7FG.

Plaice

VIIf,g

213

 

163

100,2

 

61,5

16

104

120

 

FRA

POK/561214

Saithe

Vb (EC), VI, XII, XIV

7 930

 

9 043

6 280,5

 

69,5

904

7 930

8 834

 

FRA

SOL/07A.

Common Sole

VIIa

6

 

7

0,7

 

10,0

1

5

6

 

FRA

SOL/07D.

Common Sole

VIId

3 080

 

3 420

1 823,0

 

53,3

342

3 349

3 691

 

FRA

SOL/24.

Common Sole

II, IV (EC)

291

 

692

593,7

 

85,8

69

249

318

 

FRA

SOL/7FG.

Common Sole

VIIf,g

59

 

83

70,2

 

84,6

8

56

64

 

FRA

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

36 556

 

32 728

16 387,0

 

50,1

3 273

29 649

32 922

 

FRA

WHG/07A.

Whiting

VIIa

15

 

17

4,2

 

24,7

2

13

15

 

FRA

WHG/561214

Whiting

Vb (EC), VI, XII, XIV

166

 

180

5,8

 

3,2

18

124

142

 

FRA

WHG/7X7A.

Whiting

VIIb-k

11 964

 

13 326

8 236,1

 

61,8

1 333

11 964

13 297

 

GBR

ANF/07.

Anglerfish

VII

4 757

 

4 904

3 553,2

44,4

73,4

490

5 050

5 540

 

GBR

ANF/561214

Anglerfish

Vb (EC), VI, XII, XIV

1 442

 

1 819

1 424,5

 

78,3

182

1 586

1 768

 

GBR

COD/07A.

Cod

VIIa

527

 

1 028

586,5

 

57,1

103

421

524

 

GBR

COD/561214

Cod

Vb (EC), VI, XII, XIV

368

 

456

359,3

 

78,8

46

294

340

 

GBR

COD/7X7A34

Cod

VIIb-k, VIII, IX, X, CECAF 34,1,1 (EC)

439

 

689

618,2

 

89,7

69

366

435

 

GBR

HAD/5BC6A.

Haddock

Vb, VIa (EC)

6 294

 

6 951

4 933,3

 

71,0

695

5 392

6 087

 

GBR

HAD/6B1214

Haddock

VIb,XII,XIV

481

 

481

439,7

 

91,4

41

3 721

3 762

 

GBR

HER/07A/MM

Herring

VIIa

3 550

 

4 238

3 821,3

 

90,2

417

3 550

3 967

 

GBR

HER/7G-K.

Herring

VIIg,h,j,k

14

 

16

5,0

 

31,3

2

12

14

 

GBR

HKE/2AC4-C

Hake

IIa(EC), IV (EC)

278

 

327

316,2

 

96,7

11

333

344

 

GBR

HKE/571214

Hake

Vb (EC), VI, VII, XII, XIV

4 424

 

3 850

2 854,8

42,3

75,2

385

5 309

5 694

 

GBR

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

13 266

 

11 301

10 514,4

 

93,0

787

13 292

14 079

 

GBR

LEZ/07.

Megrims

VII

2 624

 

2 918

1 602,6

 

54,9

292

2 624

2 916

 

GBR

NEP/07.

Norway lobster

VII

7 052

 

7 925

6 584,8

 

83,1

793

8 251

9 044

 

GBR

NEP/2AC4-C

Norway lobster

IIa (EC), IV (EC)

24 380

 

24 432

20 861,1

 

85,4

2 443

22 644

25 087

 

GBR

NEP/5BC6.

Norway lobster

Vb (EC), VI

17 257

 

18 505

13 569,5

 

73,3

1 851

19 415

21 266

 

GBR

PLE/07A.

Plaice

VIIa

485

73

634

338,9

 

47,9

63

558

621

 

GBR

PLE/7DE.

Plaice

VIId,e

1 498

 

1 644

1 498,0

 

91,1

146

1 469

1 615

 

GBR

PLE/7FG.

Plaice

VIIf,g

112

 

119

86,8

 

72,9

12

54

66

 

GBR

POK/561214

Saithe

Vb (EC), VI, XII, XIV

3 592

 

4 002

2 609,8

 

65,2

400

3 592

3 992

 

GBR

SAN/2A3A4.

Sandeel

IIa (EC), IIIa, IV (EC)

0

 

6 186

677,9

 

11,0

619

 

619

 

GBR

SOL/07A.

Common Sole

VIIa

213

 

226

70,0

 

31,0

23

181

204

 

GBR

SOL/07D.

Common Sole

VIId

1 100

 

1 215

659,6

 

54,3

122

1 196

1 318

 

GBR

SOL/07E.

Common Sole

VIIe

553

 

566

563,7

 

99,6

2

529

531

 

GBR

SOL/24.

Common Sole

II, IV (EC)

749

 

1 262

897,5

 

71,1

126

639

765

 

GBR

SOL/7FG.

Common Sole

VIIf,g

267

 

274

231,9

 

84,6

27

251

278

 

GBR

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

68 161

 

80 179

78 429,1

 

97,8

1 750

55 283

57 033

 

GBR

WHG/07A.

Whiting

VIIa

169

 

189

21,9

 

11,6

19

144

163

 

GBR

WHG/561214

Whiting

Vb (EC), VI, XII, XIV

780

 

872

179,3

 

20,6

87

585

672

 

GBR

WHG/7X7A.

Whiting

VIIb-k

2 140

 

2 289

479,0

 

20,9

229

2 140

2 369

 

IRL

ANF/07.

Anglerfish

VII

2 005

 

3 005

2 962,7

 

98,6

42

2 128

2 170

 

IRL

ANF/561214

Anglerfish

Vb (EC), VI, XII, XIV

469

 

524

417,0

 

79,6

52

516

568

 

IRL

BLI/67-

Blue ling

VI, VII (EC and international waters)

9

 

5

4,3

 

86,0

1

7

8

 

IRL

BSF/56712-

Black scabbardfish

V, VI, VII, XII (EC and international waters)

87

 

87

73,5

 

84,5

9

87

96

 

IRL

COD/07A.

Cod

VIIa

1 204

 

803

273,4

 

34,0

80

963

1 043

 

IRL

COD/561214

Cod

Vb (EC), VI, XII, XIV

138

 

102

40,9

 

40,1

10

110

120

 

IRL

COD/7X7A34

Cod

VIIb-k, VIII, IX, X, CECAF 34,1,1 (EC)

818

 

901

869,4

 

96,5

32

775

807

 

IRL

DWS/12-

Deep Sea Sharks

XII (EC and international waters)

10

 

10

0,0

 

0,0

1

4

5

 

IRL

DWS/56789-

Deep Sea Sharks

V, VI, VII, VIII, IX (EC and international waters)

448

 

448

112,6

 

25,1

45

164

209

 

IRL

GFB/567-

Forkbeards

V, VI, VII (EC and international waters)

260

 

160

90,5

 

56,6

16

260

276

 

IRL

HAD/5BC6A.

Haddock

Vb, VIa (EC)

615

 

675

521,4

 

77,2

68

1 037

1 105

 

IRL

HAD/6B1214

Haddock

VIb, XII, XIV

47

 

47

40,7

 

86,6

5

363

368

 

IRL

HER/07A/MM

Herring

VIIa

1 250

 

687

580,6

 

84,5

69

1 250

1 319

 

IRL

HER/5B6ANB

Herring

Vb, VIaN (EC), VIb

5 036

 

4 242

4 225,7

 

99,6

16

5 036

5 052

 

IRL

HER/6AS7BC

Herring

VIaS, VIIbc

14 000

 

15 046

14 932,5

 

99,2

114

12 600

12 714

 

IRL

HER/7G-K.

Herring

VIIg,h,j,k

9 549

 

10 421

8 654,5

 

83,0

1 042

8 117

9 159

 

IRL

HKE/571214

Hake

Vb (EC), VI, VII, XII, XIV

1 358

 

1 362

1 101,1

 

80,8

136

1 629

1 765

 

IRL

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

31 934

 

29 440

26 823,2

 

91,1

2 617

31 996

34 613

 

IRL

LEZ/07.

Megrims

VII

3 029

 

3 348

1 746,2

 

52,2

335

3 029

3 364

 

IRL

NEP/07.

Norway lobster

VII

7 928

 

8 077

6 220,5

 

77,0

808

9 277

10 085

 

IRL

NEP/5BC6.

Norway lobster

Vb (EC), VI

239

 

258

132,1

 

51,2

26

269

295

 

IRL

ORY/06-

Orange Roughy

VI (EC and international waters)

10

 

10

1,2

 

12,0

1

6

7

 

IRL

ORY/07-

Orange Roughy

VII (EC and international waters)

255

 

245

37,2

 

15,2

25

43

68

 

IRL

PLE/07A.

Plaice

VIIa

1 051

 

348

176,1

 

50,6

35

1 209

1 244

 

IRL

PLE/7FG.

Plaice

VIIf,g

33

 

51

47,5

 

93,1

4

201

205

 

IRL

POK/561214

Saithe

Vb (EC), VI, XII, XIV

467

 

467

243,1

 

52,1

47

467

514

 

IRL

RNG/5B67-

Roundnose grenadier

Vb, VI, VIII (EC and international waters)

341

 

241

141,3

 

58,6

24

299

323

 

IRL

RNG/8X14-

Roundnose grenadier

VIII, IX, X, XII, XIV (EC and international waters)

10

 

10

0,0

 

0,0

1

9

10

 

IRL

SBR/678-

Red seabream

VI, VII, VIII (EC and international waters)

9

 

9

0,0

 

0,0

1

9

10

 

IRL

SOL/07A.

Common Sole

VIIa

117

 

122

82,5

 

67,6

12

99

111

 

IRL

SOL/7FG.

Common Sole

VIIf,g

30

 

40

35,8

 

89,5

4

28

32

 

IRL

USK/567-

Tusk

V, VI, VII (EC and international waters)

34

 

24

14,5

 

60,4

2

27

29

USK/567EI.

IRL

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

40 677

 

60 979

52 185,0

 

85,6

6 098

32 992

39 090

 

IRL

WHG/07A.

Whiting

VIIa

252

 

271

55,3

 

20,4

27

213

240

 

IRL

WHG/561214

Whiting

Vb (EC), VI, XII, XIV

406

 

454

298,3

 

65,7

45

305

350

 

IRL

WHG/7X7A.

Whiting

VIIb-k

5 544

 

5 783

4 557,1

 

78,8

578

5 544

6 122

 

LTU

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

0

 

7 570

6 810,2

 

90,0

757

0

757

 

LTU

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

0

 

5 110

4 635,7

 

90,7

474

0

474

 

NLD

ANF/07.

Anglerfish

VII

317

 

17

16,2

 

95,3

1

336

337

 

NLD

ANF/561214

Anglerfish

Vb (EC), VI, XII, XIV

162

 

37

0,0

 

0,0

4

178

182

 

NLD

COD/7X7A34

Cod

VIIb-k, VIII, IX, X, CECAF 34.1.1 (EC)

34

 

27

11,2

 

41,5

3

28

31

 

NLD

HER/5B6ANB

Herring

Vb, VIaN (EC), VIb

3 727

95,4

6 725

6 622,5

 

97,1

198

3 727

3 925

 

NLD

HER/6AS7BC

Herring

VIaS, VIIbc

1 400

 

652

636,1

 

97,6

16

1 260

1 276

 

NLD

HER/7G-K.

Herring

VIIg,h,j,k

682

 

547

517,1

 

94,5

30

580

610

 

NLD

HKE/2AC4-C

Hake

IIa (EC), IV (EC)

51

 

51

35,6

 

69,8

5

61

66

 

NLD

JAX/578/14

Horse Mackerel

Vb (EC), VI, VII, VIIIabde, XII, XIV

46 801

 

48 852

42 607,0

 

87,2

4 885

46 891

51 776

 

NLD

NEP/2AC4-C

Norway lobster

IIa (EC), IV (EC)

758

 

1 127

981,3

 

87,1

113

704

817

 

NLD

PLE/7DE.

Plaice

VIId,e

0

 

20

16,1

 

80,5

2

0

2

 

NLD

SOL/24.

Common Sole

II, IV (EC)

13 143

 

13 805

8 277,5

 

60,0

1 381

11 226

12 607

 

NLD

WHB/1X14

Blue whiting

I, II, III, IV, V, VI, VII, VIIIa,b,d,e, XII, XIV (EC and int. waters)

64 053

 

105 905

94 678,5

788,2

90,1

10 438

51 951

62 389

 

NLD

WHG/7X7A.

Whiting

VIIb-k

97

 

215

130,8

 

60,8

22

97

119

 

POL

COD/3BC+24

Cod

Subdivisions 22-24 (EC waters)

3 317

 

1 685

799,7

 

47,5

169

3 118

3 287

 


(1)  Special condition


ANNEX II

DEDUCTIONS FROM 2007 QUOTAS

Country

Species

Area

Species Name

Area Name

Penalties

Adapted Qty 2006

Margin

Total Adapted Qty 2006

 (1) SC Catches 2006

Catches 2006

Total Catches 2006

%

Deductions

Initial Qty 2007

Revised Qty 2007

DEU

ANF

04-N.

Anglerfish

IV (Norwegian waters)

y

22,0

0,0

22,0

0,0

23,40

23,40

106,4

–1,4

432

431

DEU

COD

03AN.

Cod

Kattegat

y

75,0

0,0

75,0

0,0

78,90

78,90

105,2

–3,9

57

53

DEU

HAD

2AC4.

Haddock

IIa (EC waters), IV

y

752,0

0,0

752,0

0,0

757,00

757,00

100,7

–5,0

2 180

2 175

DEU

HER

4CXB7D

Herring

IV c, VII d

y

7 245

0,0

7 245

0,0

7 553,20

7 553,20

104,3

– 308,2

441

133

DEU

HER

1/2.

Herring

EC Norwegian and International waters of I and II

y

9 959

0,0

9 959

0,0

9 963,50

9 963,50

100,0

–4,5

4 200

4 196

DEU

HER

3D– R31

Herring

Subdivisions 25-27, 28.2, 29 and 32

y

3 234

0,0

3 234

0,0

3 583,20

3 583,20

110,8

– 351,8

774

422

DEU

HKE

3A/BCD

Hake

IIIa, IIIb,c,d EC waters 7

y

7

0,0

7

0,0

7,80

7,80

111,4

–0,8

0

–1

DEU

NOP

2A3A4.

Norway pout

IIa (EC waters), IIIa, IV (EC waters)

y

13,0

0,0

13,0

0,0

33,50

33,50

257,7

–20,5

0

–21

DEU

POK

2A34.

Saithe

IIa (EC waters), IIIa, IIIb,c,d (EC waters), IV

y

14 519,0

0,0

14 519,0

0,0

14 555,50

14 555,50

100,3

–36,5

12 906

12 870

DNK

PLE

03AN.

Plaice

Skagerrak

y

6 150,0

0,0

6 150,0

0,0

6 333,30

6 333,30

103,0

– 183,3

6 617

6 434

ESP

ANF

07.

Anglerfish

VII

y

2 013,0

0,0

2 013,0

0,0

2 028,40

2 028,40

100,8

–15,4

1 031

1 016

ESP

BLI

67–

Blue ling

VI, VII (Community waters and international waters)

n

79,0

0,0

79,0

0,0

91,40

91,40

115,7

–12,4

83

71

ESP

MAC

2CX14–

Mackerel

IIa (non EC waters), Vb (EC waters) VI, VII, VIIIabde, XII, XIV

y

20,0

1 337,1

1 357,1

0,0

1 475,20

1 475,20

108,7

– 118,1

20

–98

ESP

MAC

8C3411

Mackerel

VIIIc, IX, X, CECAF 34.1.1

y

15 217,0

0,0

15 217,0

1 337,1

13 882,70

15 219,80

100,0

–2,8

24 405

24 402

ESP

POK

7X1034

Saithe

VII, VIII, IX, X CECAF 34.1.1

y

20,0

0,0

20,0

0,0

20,70

20,70

103,5

–0,7

0

–1

ESP

RED

51214

Redfish

V, XII, XIV

y

1 498,0

0,0

1 498,0

0,0

1 547,90

1 547,90

103,3

–49,9

749

699

ESP

WHG

7X7A.

Whiting

VII b-k

y

85,0

0,0

85,0

0,0

87,10

87,10

102,5

–2,1

0

–2

FRA

GFB

89–

Forkbeards

VIII, IX (Community waters and international waters)

n

31,0

0,0

31,0

0,0

34,90

34,90

112,6

–3,9

15

11

FRA

HER

4CXB7D

Herring

IV c, VII d

y

13 437,0

0,0

13 437,0

0,0

13 762,90

13 762,90

102,4

– 325,9

9 014

8 688

FRA

SOL

8AB.

Common sole

VIIIa, b

y

3 625,0

0,0

3 625,0

0,0

3 764,20

3 764,20

103,8

– 139,2

4 162

4 023

GBR

BLI

67–

Blue ling

VI, VII (Community waters and international waters)

n

422,0

0,0

422,0

0,0

470,40

470,40

111,5

–48,4

482

434

GBR

MAC

2AC4.

Mackerel

IIa (EC waters), IIIa, IIIb,c,d (EC waters), IV

y

424,0

31 876,1

32 300,1

0,0

32 359,60

32 359,60

100,2

–59,5

1 092

1 033

LTU

MAC

2CX14–

Mackerel

II (non EC waters), Vb (EC waters), VI, VII, VIIIa, b, d, e, XII, XIV

y

47,0

0,0

47,0

0,0

92,40

92,40

196,6

–45,4

100

55

PRT

ANF

8C4311

Anglerfish

VIIIc, IX, X (CECAF34.1.1 (EC waters))

y

310,0

0,0

310,0

0,0

319,40

319,40

103,0

–9,4

324

315

PRT

HKE

8C3411

Hake

VIIIc, IX, X (CECAF34.1.1 (EC waters))

y

2 202,0

0,0

2 202,0

0,0

2 291,90

2 291,90

104,1

–89,9

1 830

1 740


(1)  Special Condition.


2.6.2007   

EN

Official Journal of the European Union

L 141/46


COMMISSION REGULATION (EC) No 610/2007

of 1 June 2007

amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 10

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,

Whereas:

(1)

By Commission Regulation (EC) No 1725/2003 (2) certain international standards and interpretations that were extant at 14 September 2002 were adopted.

(2)

On 20 July 2006, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 10 Interim Financial Reporting and Impairment, hereinafter ‘IFRIC 10’. IFRIC 10 clarifies that impairment losses on goodwill and certain financial assets (‘available for sale’ equity investments and unquoted equity instruments measured at cost) that are recognised in an interim financial statement must not be reversed in subsequent interim or annual financial statements. The interpretation was required due to an apparent conflict between the requirements of International Accounting Standard (IAS) 34 Interim Financial Reporting and those in IAS 36 Impairment of assets, and the impairment provisions related to certain financial assets in IAS 39 Financial instruments: Recognition and measurement.

(3)

The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 10 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

(4)

Regulation (EC) No 1725/2003 should therefore be amended accordingly.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

HAS ADOPTED THIS REGULATION:

Article 1

In the Annex to Regulation (EC) No 1725/2003, ‘International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 10 Interim Financial Reporting and Impairment’, is inserted as set out in the Annex to this Regulation.

Article 2

Each company shall apply IFRIC 10 as set out in the Annex to this Regulation as from the commencement date of its 2007 financial year at the latest, except for companies with a November or December commencement date which shall apply IFRIC 10 as from the commencement date of the 2006 financial year at the latest.

Article 3

This Regulation shall enter into force on the third 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.

Done at Brussels, 1 June 2007.

For the Commission

Charlie McCREEVY

Member of the Commission


(1)  OJ L 243, 11.9.2002, p. 1.

(2)  OJ L 261, 13.10.2003, p. 1. Regulation as last amended by Regulation (EC) No 1329/2006 (OJ L 247, 9.9.2006, p. 3).


ANNEX

INTERNATIONAL FINANCIAL REPORTING STANDARDS

‘IFRIC 10

IFRIC Interpretation 10 Interim Financial Reporting and Impairment

‘Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org’

IFRIC INTERPRETATION 10

Interim Financial Reporting and Impairment

References

IAS 34 Interim financial reporting

IAS 36 Impairment of assets

IAS 39 Financial instruments: recognition and measurement

Background

1.

An entity is required to assess goodwill for impairment at every reporting date, to assess investments in equity instruments and in financial assets carried at cost for impairment at every balance sheet date and, if required, to recognise an impairment loss at that date in accordance with IAS 36 and IAS 39. However, at a subsequent reporting or balance sheet date, conditions may have so changed that the impairment loss would have been reduced or avoided had the impairment assessment been made only at that date. This Interpretation provides guidance on whether such impairment losses should ever be reversed.

2.

The Interpretation addresses the interaction between the requirements of IAS 34 and the recognition of impairment losses on goodwill in IAS 36 and certain financial assets in IAS 39, and the effect of that interaction on subsequent interim and annual financial statements.

Issue

3.

IAS 34 paragraph 28 requires an entity to apply the same accounting policies in its interim financial statements as are applied in its annual financial statements. It also states that ‘the frequency of an entity’s reporting (annual, half yearly, or quarterly) shall not affect the measurement of its annual results. To achieve that objective, measurements for interim reporting purposes shall be made on a year-to-date basis’.

4.

IAS 36 paragraph 124 states that ‘An impairment loss recognised for goodwill shall not be reversed in a subsequent period’.

5.

IAS 39 paragraph 69 states that ‘Impairment losses recognised in profit or loss for an investment in an equity instrument classified as available for sale shall not be reversed through profit or loss’.

6.

IAS 39 paragraph 66 requires that impairment losses for financial assets carried at cost (such as an impairment loss on an unquoted equity instrument that is not carried at fair value because its fair value cannot be reliably measured) should not be reversed.

7.

The Interpretation addresses the following issue:

Should an entity reverse impairment losses recognised in an interim period on goodwill and investments in equity instruments and in financial assets carried at cost if a loss would not have been recognised, or a smaller loss would have been recognised, had an impairment assessment been made only at a subsequent balance sheet date?

Consensus

8.

An entity shall not reverse an impairment loss recognised in a previous interim period in respect of goodwill or an investment in either an equity instrument or a financial asset carried at cost.

9.

An entity shall not extend this consensus by analogy to other areas of potential conflict between IAS 34 and other standards.

Effective date and transition

10.

An entity shall apply the Interpretation for annual periods beginning on or after 1 November 2006. Earlier application is encouraged. If an entity applies the Interpretation for a period beginning before 1 November 2006, it shall disclose that fact. An entity shall apply the Interpretation to goodwill prospectively from the date at which it first applied IAS 36; it shall apply the Interpretation to investments in equity instruments or in financial assets carried at cost prospectively from the date at which it first applied the measurement criteria of IAS 39.


2.6.2007   

EN

Official Journal of the European Union

L 141/49


COMMISSION REGULATION (EC) No 611/2007

of 1 June 2007

amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 11

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards (1), and in particular Article 3(1) thereof,

Whereas:

(1)

By Commission Regulation (EC) No 1725/2003 (2) certain international standards and interpretations that were extant at 14 September 2002 were adopted.

(2)

On 2 November 2006, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 11 IFRS 2 — Group and Treasury Share Transactions, hereinafter ‘IFRIC 11’. IFRIC 11 addresses how to apply International Financial Reporting Standard (IFRS) 2 Share-based Payment to share-based payment arrangements involving an entity’s own equity instruments or equity instruments of another entity in the same group (e.g. equity instruments of its parent). The interpretation was required as, until now, there was no guidance on how share-based payment arrangements in which an entity receives goods or services as consideration for equity instruments of the entity’s parent should be accounted for in the entity’s financial statements.

(3)

The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 11 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.

(4)

Regulation (EC) No 1725/2003 should therefore be amended accordingly.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Accounting Regulatory Committee,

HAS ADOPTED THIS REGULATION:

Article 1

In the Annex to Regulation (EC) No 1725/2003: ‘International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 11 IFRS 2Group and Treasury Share Transactions’, is inserted as set out in the Annex to this Regulation.

Article 2

Each company shall apply IFRIC 11 as set out in the Annex to this Regulation as from the commencement date of its 2008 financial year at the latest, except for companies with a January or February commencement date which shall apply IFRIC 11 as from the commencement date of the 2009 financial year at the latest.

Article 3

This Regulation shall enter into force on the third 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.

Done at Brussels, 1 June 2007.

For the Commission

Charlie McCREEVY

Member of the Commission


(1)  OJ L 243, 11.9.2002, p. 1.

(2)  OJ L 261, 13.10.2003, p. 1. Regulation as last amended by Regulation (EC) No 1329/2006 (OJ L 247, 9.9.2006, p. 3).


ANNEX

INTERNATIONAL FINANCIAL REPORTING STANDARDS

‘IFRIC 11

IFRIC Interpretation 11 IFRS 2 — Group and Treasury Share Transactions

‘Reproduction allowed within the European Economic Area. All existing rights reserved outside the EEA, with the exception of the right to reproduce for the purposes of personal use or other fair dealing. Further information can be obtained from the IASB at www.iasb.org’

IFRIC INTERPRETATION 11

IFRS 2 — Group and Treasury Share Transactions

References

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

IAS 32 Financial Instruments: Presentation

IFRS 2 Share-based Payment

Issues

1.

This Interpretation addresses two issues. The first is whether the following transactions should be accounted for as equity-settled or as cash-settled under the requirements of IFRS 2:

(a)

an entity grants to its employees rights to equity instruments of the entity (e.g. share options), and either chooses or is required to buy equity instruments (i.e. treasury shares) from another party, to satisfy its obligations to its employees; and

(b)

an entity’s employees are granted rights to equity instruments of the entity (e.g. share options), either by the entity itself or by its shareholders, and the shareholders of the entity provide the equity instruments needed.

2.

The second issue concerns share-based payment arrangements that involve two or more entities within the same group. For example, employees of a subsidiary are granted rights to equity instruments of its parent as consideration for the services provided to the subsidiary. IFRS 2 paragraph 3 states that:

For the purposes of this IFRS, transfers of an entity’s equity instruments by its shareholders to parties that have supplied goods or services to the entity (including employees) are share-based payment transactions, unless the transfer is clearly for a purpose other than payment for goods or services supplied to the entity. This also applies to transfers of equity instruments of the entity’s parent, or equity instruments of another entity in the same group as the entity, to parties that have supplied goods or services to the entity. [Emphasis added]

However, IFRS 2 does not give guidance on how to account for such transactions in the individual or separate financial statements of each group entity.

3.

Therefore, the second issue addresses the following share-based payment arrangements:

(a)

a parent grants rights to its equity instruments direct to the employees of its subsidiary: the parent (not the subsidiary) has the obligation to provide the employees of the subsidiary with the equity instruments needed; and

(b)

a subsidiary grants rights to equity instruments of its parent to its employees: the subsidiary has the obligation to provide its employees with the equity instruments needed.

4.

This Interpretation addresses how the share-based payment arrangements set out in paragraph 3 should be accounted for in the financial statements of the subsidiary that receives services from the employees.

5.

There may be an arrangement between a parent and its subsidiary requiring the subsidiary to pay the parent for the provision of the equity instruments to the employees. This Interpretation does not address how to account for such an intragroup payment arrangement.

6.

Although this Interpretation focuses on transactions with employees, it also applies to similar share-based payment transactions with suppliers of goods or services other than employees.

Consensus

Share-based payment arrangements involving an entity’s own equity instruments (paragraph 1)

7.

Share-based payment transactions in which an entity receives services as consideration for its own equity instruments shall be accounted for as equity-settled. This applies regardless of whether the entity chooses or is required to buy those equity instruments from another party to satisfy its obligations to its employees under the share-based payment arrangement. It also applies regardless of whether:

(a)

the employee’s rights to the entity’s equity instruments were granted by the entity itself or by its shareholder(s); or

(b)

the share-based payment arrangement was settled by the entity itself or by its shareholder(s).

Share-based payment arrangements involving equity instruments of the parent

A parent grants rights to its equity instruments to the employees of its subsidiary (paragraph 3(a))

8.

Provided that the share-based arrangement is accounted for as equity-settled in the consolidated financial statements of the parent, the subsidiary shall measure the services received from its employees in accordance with the requirements applicable to equity-settled share-based payment transactions, with a corresponding increase recognised in equity as a contribution from the parent.

9.

A parent may grant rights to its equity instruments to the employees of its subsidiaries, conditional upon the completion of continuing service with the group for a specified period. An employee of one subsidiary may transfer employment to another subsidiary during the specified vesting period without the employee’s rights to equity instruments of the parent under the original share-based payment arrangement being affected. Each subsidiary shall measure the services received from the employee by reference to the fair value of the equity instruments at the date those rights to equity instruments were originally granted by the parent as defined in IFRS 2 Appendix A, and the proportion of the vesting period served by the employee with each subsidiary.

10.

Such an employee, after transferring between group entities, may fail to satisfy a vesting condition other than a market condition as defined in IFRS 2 Appendix A, e.g. the employee leaves the group before completing the service period. In this case, each subsidiary shall adjust the amount previously recognised in respect of the services received from the employee in accordance with the principles in IFRS 2 paragraph 19. Hence, if the rights to the equity instruments granted by the parent do not vest because of an employee’s failure to meet a vesting condition other than a market condition, no amount is recognised on a cumulative basis for the services received from that employee in the financial statements of any subsidiary.

A subsidiary grants rights to equity instruments of its parent to its employees (paragraph 3(b))

11.

The subsidiary shall account for the transaction with its employees as cash-settled. This requirement applies irrespective of how the subsidiary obtains the equity instruments to satisfy its obligations to its employees.

Effective date

12.

An entity shall apply this Interpretation for annual periods beginning on or after 1 March 2007. Earlier application is permitted. If an entity applies this Interpretation for a period beginning before 1 March 2007, it shall disclose that fact.

Transition

13.

An entity shall apply this Interpretation retrospectively in accordance with IAS 8, subject to the transitional provisions of IFRS 2.


2.6.2007   

EN

Official Journal of the European Union

L 141/53


COMMISSION REGULATION (EC) No 612/2007

of 1 June 2007

amending Regulation (EC) No 596/2007 fixing the import duties in the cereals sector applicable from 1 June 2007

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1),

Having regard to Commission Regulation (EC) No 1249/96 of 28 June 1996 on rules of application (cereal sector import duties) for Council Regulation (EEC) No 1766/92 (2), and in particular Article 2(1) thereof,

Whereas:

(1)

The import duties in the cereals sector applicable from 1 June 2007 were fixed by Commission Regulation (EC) No 596/2007 (3).

(2)

As the average of the import duties calculated differs by more than EUR 5 a tonne from that fixed, a corresponding adjustment must be made to the import duties fixed by Regulation (EC) No 596/2007.

(3)

Regulation (EC) No 596/2007 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Annexes I and II to Regulation (EC) No 596/2007 are hereby replaced by the text in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on 2 June 2007.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 1 June 2007.

For the Commission

Jean-Luc DEMARTY

Director-General for Agriculture and Rural Development


(1)  OJ L 270, 29.9.2003, p. 78. Regulation as amended by Commission Regulation (EC) No 1154/2005 (OJ L 187, 19.7.2005, p. 11).

(2)  OJ L 161, 29.6.1996, p. 125. Regulation as last amended by Regulation (EC) No 1110/2003 (OJ L 158, 27.6.2003, p. 12).

(3)  OJ L 140, 1.6.2007, p. 24.


ANNEX

ANNEX I

Import duties on the products referred to in Article 10(2) of Regulation (EC) No 1784/2003 applicable from 2 June 2007

CN code

Description

Import duties (1)

(EUR/t)

1001 10 00

Durum wheat, high quality

0,00

medium quality

0,00

low quality

0,00

1001 90 91

Common wheat seed

0,00

ex 1001 90 99

High quality common wheat, other than for sowing

0,00

1002 00 00

Rye

0,00

1005 10 90

Maize seed other than hybrid

0,00

1005 90 00

Maize, other than seed (2)

0,00

1007 00 90

Grain sorghum other than hybrids for sowing

0,00

ANNEX II

Factors for calculating the duties laid down in Annex I

31 May 2007

1.

Averages over the reference period referred to in Article 2(2) of Regulation (EC) No 1249/96:

EUR/t

 

Common wheat (3)

Maize

Durum wheat, high quality

Durum wheat, medium quality (4)

Durum wheat, low quality (5)

Barley

Exchange

Minneapolis

Chicago

Quotation

153,89

114,21

Fob price USA

179,70

169,70

149,70

129,46

Gulf of Mexico premium

14,93

Great Lakes premium

10,58

2.

Averages over the reference period referred to in Article 2(2) of Regulation (EC) No 1249/96:

Freight costs: Gulf of Mexico–Rotterdam:

36,61 EUR/tonne

Freight costs: Great Lakes–Rotterdam:

37,17 EUR/tonne


(1)  For goods arriving in the Community via the Atlantic Ocean or via the Suez Canal the importer may benefit, under Article 2(4) of Regulation (EC) No 1249/96, from a reduction in the duty of:

3 EUR/t, where the port of unloading is on the Mediterranean Sea, or

2 EUR/t, where the port of unloading is in Denmark, Estonia, Ireland, Latvia, Lithuania, Poland, Finland, Sweden, the United Kingdom or the Atlantic coast of the Iberian peninsula.

(2)  The importer may benefit from a flatrate reduction of EUR 24 per tonne where the conditions laid down in Article 2(5) of Regulation (EC) No 1249/96 are met.

(3)  Premium of 14 EUR/t incorporated (Article 4(3) of Regulation (EC) No 1249/96).

(4)  Discount of 10 EUR/t (Article 4(3) of Regulation (EC) No 1249/96).

(5)  Discount of 30 EUR/t (Article 4(3) of Regulation (EC) No 1249/96).


2.6.2007   

EN

Official Journal of the European Union

L 141/56


COMMISSION REGULATION (EC) No 613/2007

of 1 June 2007

amending Council Regulation (EC) No 2368/2002 implementing the Kimberley Process certification scheme for the international trade in rough diamonds

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 2368/2002 of 20 December 2002 implementing the Kimberley Process certification scheme for the international trade in rough diamonds (1) , and in particular Articles 19 and 20 thereof,

Whereas:

(1)

The Chair of the Kimberley Process certification scheme, through his Chair’s Notice of 3 May 2007, has decided to add Liberia to the list of Participants as of 4 May 2007.

(2)

Annex II should therefore be amended accordingly. Amendment to Annex II is without prejudice to the specific rules of Council Regulation (EC) No 234/2004 of 10 February 2004 concerning certain restrictive measures in respect of Liberia and repealing Regulation (EC) No 1030/2003 (2).

(3)

Germany has informed the Commission of changes to the details of its Community authorities.

(4)

Annex III should be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Annex II to Regulation (EC) No 2368/2002 is hereby replaced by the text in Annex I to this Regulation.

Article 2

Annex III to Regulation (EC) No 2368/2002 is hereby replaced by the text in Annex II to this Regulation.

Article 3

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

It shall be applicable with effect from 4 May 2007.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 1 June 2007.

For the Commission

Benita FERRERO-WALDNER

Member of the Commission


(1)  OJ L 358, 31.12.2002, p. 28. Regulation as last amended by Commission Regulation (EC) No 127/2007 (OJ L 41, 13.2.2007, p. 3).

(2)  OJ L 40, 12.2.2004, p. 1. Regulation as last amended by Regulation (EC) No 1819/2006 (OJ L 351, 13.12.2006, p. 1).


ANNEX I

‘ANNEX II

List of participants in the Kimberley Process certification scheme and their duly appointed competent authorities as referred to in Articles 2, 3, 8, 9, 12, 17, 18, 19 and 20

ANGOLA

Ministry of Geology and Mines

Rua Hochi Min

Luanda

Angola

ARMENIA

Department of Gemstones and Jewellery

Ministry of Trade and Economic Development

Yerevan

Armenia

AUSTRALIA

Community Protection Section

Australian Customs Section

Customs House, 5 Constitution Avenue

Canberra ACT 2601

Australia

Minerals Development Section

Department of Industry, Tourism and Resources

GPO Box 9839

Canberra ACT 2601

Australia

BANGLADESH

Ministry of Commerce

Export Promotion Bureau

Dhaka

Bangladesh

BELARUS

Department of Finance

Sovetskaja Str., 7

220010 Minsk

Republic of Belarus

BOTSWANA

Ministry of Minerals, Energy & Water Resources

PI Bag 0018

Gaborone

Botswana

BRAZIL

Ministry of Mines and Energy

Esplanada dos Ministérios — Bloco “U” — 3o andar

70065 — 900 Brasilia — DF

Brazil

CANADA

 

International:

Department of Foreign Affairs and International Trade

Peace Building and Human Security Division

Lester B Pearson Tower B — Room: B4-120

125 Sussex Drive Ottawa, Ontario K1A 0G2

Canada

 

For specimen of the Canadian KP Certificate:

Stewardship Division

International and Domestic Market Policy Division

Mineral and Metal Policy Branch

Minerals and Metals Sector

Natural Resources Canada

580 Booth Street, 10th Floor, Room: 10A6

Ottawa, Ontario

Canada K1A 0E4

 

General Enquiries:

Kimberley Process Office

Minerals and Metals Sector (MMS)

Natural Resources Canada (NRCan)

10th Floor, Area A-7

580 Booth Street

Ottawa, Ontario

Canada K1A 0E4

CENTRAL AFRICAN REPUBLIC

Independent Diamond Valuators (IDV)

Immeuble SOCIM, 2ème étage

BP 1613 Bangui

Central African Republic

CHINA, People’s Republic of

Department of Inspection and Quarantine Clearance

General Administration of Quality Supervision, Inspection and Quarantine (AQSIQ)

9 Madiandonglu

Haidian District, Beijing

People’s Republic of China

HONG KONG, Special Administrative Region of the People’s Republic of China

Department of Trade and Industry

Hong Kong Special Administrative Region

Peoples Republic of China

Room 703, Trade and Industry Tower

700 Nathan Road

Kowloon

Hong Kong

China

CONGO, Democratic Republic of

Centre d’Evaluation, d’Expertise et de Certification (CEEC)

17th floor, BCDC Tower

30th June Avenue

Kinshasa

Democratic Republic of Congo

CÔTE D’IVOIRE

Ministry of Mines and Energy

BP V 91

Abidjan

Côte d’Ivoire

CROATIA

Ministry of Economy

Zagreb

Republic of Croatia

EUROPEAN COMMUNITY

European Commission

DG External Relations/A/2

B-1049 Brussels

Belgium

GHANA

Precious Minerals Marketing Company (Ltd.)

Diamond House,

Kinbu Road,

P.O. Box M. 108

Accra

Ghana

GUINEA

Ministry of Mines and Geology

BP 2696

Conakry

Guinea

GUYANA

Geology and Mines Commission

P O Box 1028

Upper Brickdam

Stabroek

Georgetown

Guyana

INDIA

The Gem & Jewellery Export Promotion Council

Diamond Plaza, 5th Floor 391-A, Fr D.B. Marg

Mumbai 400 004

India

INDONESIA

Directorate-General of Foreign Trade

Ministry of Trade

JI M.I. Ridwan Rais No 5

Blok I Iantai 4

Jakarta Pusat Kotak Pos. 10110

Jakarta

Indonesia

ISRAEL

Ministry of Industry and Trade

P.O. Box 3007

52130 Ramat Gan

Israel

JAPAN