1.   Articles 5, 6 and 7 of Regulation (EC) No 318/2006 and Article 11 of Regulation (EC) No 320/2006 shall not apply to Bulgaria and Romania for the marketing year 2006/07.

However, Article 7 shall apply in respect of the allocation in 2007 of the national quotas which will apply as from marketing year 2007/08 and the isoglucose quotas indicated in paragraph 2.

2.   For the period from 1 January 2007 to 30 September 2007, the national quotas of isoglucose for Bulgaria and Romania for the purposes of Article 9 of Regulation (EC) No 318/2006 shall be as follows:

3.   For the period from 1 January 2007 to 30 September 2007, the traditional supply need distributed for Bulgaria and Romania for the purposes of Article 29 of Regulation (EC) No 318/2006 shall be as follows:

1.   This paragraph shall only apply if applications for restructuring aid, under Article 7 of Regulation (EC) No 968/2006, in respect of marketing year 2007/08 are submitted prior to 1 January 2007 in the Community as constituted on 31 December 2006. The date of the first such application shall be referred to as ‘the reference date’.

Where applications for restructuring aid under Article 7 of Regulation (EC) No 968/2006, in respect of marketing year 2007/08, are submitted in Bulgaria or Romania on or after 1 January 2007, the length of time between the reference date and 1 January 2007 shall not be counted for those applications in establishing the chronological order referred to in Article 8(1) of Regulation (EC) No 968/2006.

2.   With regard to the consultation conducted in the framework of the relevant agreements within the trade as referred to in the second subparagraph of Article 3(2) of Regulation (EC) No 320/2006, Bulgaria and Romania may, for the marketing year 2007/08, take into account consultations conducted in the framework of agreements which took place before the date of the entry into force of this Regulation, even if they do not comply with the requirements of Regulation (EC) No 968/2006.

1.   For the marketing year 2006/07, tariff quotas for a total of 396 288 t in white sugar equivalent for the import from any third country of raw cane sugar for refining, falling within CN code 1701 11 10 shall be opened at a duty of EUR 98 per tonne.

The quantity to be imported shall be distributed as follows:

2.   Quantities imported in accordance with this Regulation shall bear the order number shown in Annex I.

1.   Import licence applications for the quantities referred to in Article 3(1) shall be submitted to the competent authorities of Bulgaria and Romania as appropriate.

2.   Import licence applications may be submitted only by full-time refiners which are established on the territory of Bulgaria and Romania and which are approved in accordance with Article 17 of Council Regulation (EC) No 318/2006.

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

4.   Import licences issued under this Regulation shall be valid only for imports into the Member State in which they are issued. They shall be valid to the end of the marketing year 2006/07.

1.   By way of derogation from Section 4 of Annex V to the Act of Accession and from Articles 20 and 214 of Regulation (EEC) No 2913/92 products falling within CN codes, 1701, 1702, 1704, 1904, 1905, 2006, 2007, 2009, 2101 12 92, 2101 20 92, 2105 and 2202 except those listed in Article 4(5) of Commission Regulation (EC) No 1683/2006, which before 1 January 2007 have been in free circulation in the Community as constituted on 31 December 2006 or in Bulgaria or Romania, and on 1 January 2007 are in temporary storage or under one of the customs treatments or procedures referred to in Article 4(15)(b) and (16)(b) to (g) of Regulation (EEC) No 2913/92 in the enlarged Community, or which are in transport after having been the subject of export formalities within the enlarged Community shall, where a customs debt on importation is incurred, be charged with the import duty in accordance with part two of Annex I to Council Regulation (EEC) No 2658/87 (9) as applicable on the date of the incurrence of the customs debt, including additional duties, where applicable.

The first subparagraph shall not apply to products exported from the Community as constituted on 31 December 2006 if the importer gives evidence that no export refund has been sought for the products of the Member State of export. Upon the importer's request, the exporter shall arrange to obtain an endorsement by the competent authority on the export declaration that an export refund has not been sought for the products of the Member State of export.

2.   By way of derogation from Section 4 of Annex V to the Act of Accession and from Articles 20 and 214 of Regulation (EEC) No 2913/92, products falling within CN codes, 1701, 1702, 1704, 1904, 1905, 2006, 2007, 2009, 2101 12 92, 2101 20 92, 2105 and 2202 except those listed in Article 4(5) of Commission Regulation (EC) No 1683/2006, coming from third countries and which are under inward processing referred to in Article 4(16)(d) of Regulation (EEC) No 2913/92 or temporary admission referred to in Article 4(16)(f) of that Regulation in Bulgaria or Romania on 1 January 2007, shall where a customs debt on importation is incurred, be charged with the import duty in accordance with part two of Annex I to Regulation (EEC) No 2658/87 as applicable at the date of the incurrence of the customs debt, including additional duties, where applicable.

1.   The Commission shall determine by 31 July 2007 at the latest, for Bulgaria and Romania respectively, in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006,

exceeding the quantity considered as being normal carry-over stock at 1 January 2007 and which has to be eliminated from the market at the expense of Bulgaria and Romania.

2.   To determine the surplus quantities referred to in paragraph 1, account shall in particular be taken of the development from 1 January to 31 December 2006, in relation to the previous three years, counting from 1 January 2003 to 31 December 2005, of:

1.   Bulgaria and Romania shall have in place, on 1 January 2007, a system for the identification, at the level of operators, of traded or produced surplus quantities of sugar as such or in processed products, isoglucose or fructose. That system may in particular rely on import tracking, fiscal monitoring, surveys based on operators’ accounts and physical stocks, and include measures such as risk guarantees and import licences.

The identification system shall be based on a risk assessment taking due account in particular of the following criteria:

2.   Bulgaria and Romania shall each use the identification system referred in paragraph 1 to compel the operators concerned to eliminate from the market, at their own expense, a quantity of sugar or isoglucose equivalent to their individual surplus quantity.

1.   Bulgaria and Romania shall each ensure the elimination from the market, without Community intervention, of a quantity of sugar or isoglucose equal to the surplus quantity referred to in Article 9(1), by 30 April 2008 at the latest.

2.   Elimination of surplus quantities determined pursuant to Article 9 shall be carried out without Community support, in accordance with the following methods:

3.   Where for Bulgaria or Romania, the total quantities determined by the Commission in accordance with Article 9(1) exceed the total quantities identified under Article 10, then Bulgaria or Romania, as appropriate, shall be charged with an amount equal to the difference between those figures [in white sugar or dry matter equivalent] multiplied by the highest positive difference between EUR 631,9 per tonne and the average monthly quotation of white sugar observed at the London No. 5 white sugar futures market for the nearest term during the period from 1 January 2007 to 30 April 2008. That amount shall be assigned to the Community budget by 31 December 2008 at the latest.

1.   By 31 July 2008 at the latest, the operators concerned shall provide the proof, to the satisfaction of Bulgaria or Romania, as appropriate, that they have eliminated in accordance with Article 11(2), and at their own expense, their individual surplus quantities of sugar and isoglucose identified by virtue of the application of Article 10.

2.   When the sugar or isoglucose is eliminated in accordance with Article 11(2)(a), the proof of elimination shall consist of:

The application for the export licence referred to in preceding subparagraph shall comprise in section 20 the following indication:

‘for export in accordance with Article 11(2)(a) of Regulation (EC) No 1832/2006.’

The export licence shall comprise in section 22 the following indication:

‘to be exported without refund … (quantity for which this licence was issued) kg;’

The export licence shall be valid from the date of its issue until 30 April 2008.

3.   In case the proof of elimination is not provided in accordance with paragraphs 1 to 2, Bulgaria or Romania, as appropriate, shall charge the operator concerned with an amount equal to its individual surplus quantity, identified by virtue of the application of Article 10, multiplied by EUR 500 per tonne (in white sugar or dry matter equivalent). This amount shall be assigned to the national budget of Bulgaria or Romania, as appropriate.

1.   By 31 August 2008 at the latest, Bulgaria and Romania shall provide proof to the Commission that the surplus quantity referred to in Article 9(1) was eliminated from the Community market in accordance with Article 11(2) and specify for each method the quantity eliminated.

2.   In case the proof of elimination from the Community market is not provided in accordance with paragraph 1, for all or part of the surplus quantity, Bulgaria and/or Romania, as appropriate, shall be charged an amount equal to the quantity not eliminated multiplied by the highest positive difference between EUR 631,9 per tonne and the average monthly quotation of white sugar observed at the London No 5 white sugar futures market for the nearest term during the period from 1 January 2007 to 30 April 2008, in white sugar or dry matter equivalent, from which shall be deducted any amount charged pursuant to Article 11(3).

This amount will be assigned to the Community budget by 31 December 2008 at the latest.

The amounts referred to in the preceding subparagraph and Article 11(3) shall be determined in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006 by 31 October 2008 at the latest on the basis of the communications made by Bulgaria and Romania pursuant to paragraph 1.

1.   Bulgaria and Romania shall take all the necessary measures for the application of this Chapter and establish in particular the control procedures which prove necessary for the elimination of the surplus quantity referred to in Article 9(1).

2.   Bulgaria and Romania shall communicate to the Commission by 31 March 2007 at the latest: