1.   This Regulation lays down detailed rules for fixing and granting export refunds for cereals exported in the form of spirit drinks as referred to in Article 16 of Regulation (EC) No 1784/2003 and for which a compulsory ageing period of at least three years is part of the manufacturing process.

2.   Commission Regulation (EC) No 1043/2005 (8) shall not apply to the spirit drinks referred to in paragraph 1, save as otherwise provided in Article 6(1) of this Regulation.

1.   The quantities of cereals eligible for the refund shall be the quantities placed under control and distilled by those entitled to the refund during a given distillation period, weighted by a coefficient to be fixed annually for each Member State concerned and applicable to all eligible parties concerned. The coefficient shall express the average ratio between the total quantities exported and the total quantities marketed of the spirit drinks concerned, on the basis of the trend noted in those quantities during the number of years corresponding to the average ageing period of the spirit drink in question.

For the purpose of determining the quantities of cereals distilled and the coefficient, quantities which have been subject to inward processing arrangements shall be excluded.

When the coefficient is calculated, account shall also be taken of variations in the stocks of one of the spirit drinks in question.

The coefficient may differ according to the cereal used.

2.   The competent bodies shall at regular intervals check on the volume actually exported and on the volume of stocks.

1.   The rate of the refund applicable shall be that fixed in accordance with the first paragraph of Article 14 of Regulation (EC) No 1043/2005.

2.   The rate of the refund and the agricultural conversion rate shall be those applicable on the day on which the cereals are placed under control.

However, as regards the quantities distilled in each of the fiscal distillation periods following that in which the placing under control occurred, those rates shall be those valid on the first day of each fiscal distillation period concerned.

1.   Where the situation on the world market or the specific requirements of certain markets so dictate, the refund shall be abolished for certain destinations.

2.   If the refund is abolished pursuant to paragraph 1, or if it is reintroduced, and if certain markets become ineligible for export refunds pursuant to an Act of Accession or agreements with third countries, the coefficient referred to in Article 4(1) shall be adjusted. That adjustment shall involve as appropriate, the exclusion or inclusion, in the total exported quantities used for calculating that coefficient, of the quantities exported to those markets for which the refund is abolished or reintroduced. The adjusted coefficient shall apply from the first day of the fiscal distillation period following the change in the eligibility of the markets concerned.

1.   Only distillers established in the Community shall be entitled to the refund.

2.   The distiller shall communicate to the competent authorities prior to the commencement of each fiscal distillation period a declaration including all the particulars necessary for determining the refund, in particular:

During the fiscal distillation period the declaration may be updated as the distillation process proceeds in order to take account of the larger or smaller quantities actually being distilled.

3.   After each fiscal distillation period the distiller shall lodge with the competent authorities a declaration, hereinafter called a ‘distillation declaration’, in which he confirms that he has distilled, during the distillation period concerned, the cereals set out in the declaration referred to in paragraph 2, in order to produce one of the spirit drinks in question; he shall indicate the quantity of distilled products obtained. This declaration shall be certified by the authorities carrying out the placing under control.

4.   The refund shall be paid once proof has been furnished that the cereals have been placed under control and distilled.

5.   The weight of cereals to be taken into consideration for calculation of the payment shall be the net weight, if the moisture content is not more than 15 %. If the moisture content of the cereals used is more than 15 % but not more than 16 %, the weight to be taken into consideration shall be the net weight reduced by 1 %. If the moisture content of the cereals used is more than 16 % but not more than 17 %, the reduction shall be 2 %. If the moisture content of the cereals used is more than 17 % the reduction shall be two percentage points for each percentage point of moisture above 15 %.

The weight of malt other than green malt, as referred to in Article 8, which is to be taken into consideration for calculation of the payment shall be the net weight, if the moisture is not more than 7 %. If the moisture content of the malt used is more than 7 % but not more than 8 %, the weight to be taken into consideration shall be the net weight reduced by 1 %. If the moisture content of the malt used is more than 8 % the reduction shall be two percentage points for each percentage point of moisture above 7 %.

The Community reference method for determining the moisture content of cereals and malt intended for production of the spirit drinks referred to in this Regulation shall be that shown in Annex IV to Commission Regulation (EC) No 824/2000 (10).

1.   The by-products of processing shall be exempt from control if it has been established that they do not exceed the quantity of by-products normally obtained.

2.   No refund shall be granted where the cereals or malt are not of sound and fair merchantable quality.

1.   The refund shall be paid by the Member State in which the declarations referred to in Article 9 are accepted.

2.   The refund shall be paid only on written application by the trader. Member States may prescribe a special form to be used for this purpose.

3.   Except in cases of force majeure the documents required for the granting of the refund must be lodged within 12 months of the day on which the authorities carrying out the placing under control accepted the distillation declaration, otherwise entitlement to the refund shall be lost.

4.   Where the coefficient is adjusted pursuant to Article 7(2), refunds incorrectly paid from the date of application of the adjusted coefficient shall be repaid by the beneficiaries.

1.   For the purposes of Article 4, proof shall be provided that the quantities of spirit drinks which fulfil the conditions laid down in Article 23(2) of the Treaty have been exported.

2.   The proof applicable shall be that provided for in Regulation (EC) No 800/1999.

3.   For the purposes of this Regulation, ‘export’ means:

4.   Products having been placed in a victualling warehouse approved pursuant to Article 40 of Regulation (EC) No 800/1999 shall also be considered to have been exported. When products have been placed in such warehouses, Articles 40 to 43 of the abovementioned Regulation shall apply mutatis mutandis.

1.   Spirit drinks shall be deemed to have been exported on the day on which customs export formalities were completed.

2.   The declaration submitted when the customs export formalities are completed must contain:

3.   For the purposes of paragraph 2(c), if the spirit drink is obtained from different types of cereals and it results from a subsequent blending it shall be sufficient to state this in the declaration.

1.   For a quantity of a spirit drink to be deemed to have been exported, the proof referred to in Article 13 must be submitted to the designated authorities within six months of the date on which the customs export formalities are completed.

2.   If proof has not been produced within the prescribed time limit despite the exporter's best endeavours to obtain it within that time limit, extensions to the time limit, not exceeding six months altogether, may be granted.

However, if proof of export is provided outside the time limit which would permit the export operation to be included with exports performed during the same calendar year, the export operation in question shall be aggregated with exports performed during the following calendar year.

1.   Where the Community transit procedure applies, the drinks referred to in Article 13(1) shall be placed under the Community external transit procedure.

2.   For the purposes of Regulation (EEC) No 2913/92, the spirit drinks referred to in Article 13(1) of this Regulation shall be deemed to be goods in respect of which the requisite customs export formalities for the granting of export refunds have been completed. Such drinks may not be placed in free circulation unless an amount corresponding to the export refund paid is reimbursed.

1.   The Member States concerned shall inform the Commission of the names and addresses of the bodies competent to apply this Regulation.

2.   The Member States concerned shall provide the Commission with the following information before 16 July each year:

3.   The Member States concerned shall also provide the Commission with the information listed under (a) to (d) for each calendar quarter before 16 October, 16 January and 16 April, where available.

4.   At the request of the Commission, the Member States concerned shall also provide the information necessary for adjusting the coefficient referred to in Article 7(2).