| 28.5.2015 | SL | Uradni list Evropske unije | L 130/4 | 28.5.2015 | EN | Official Journal of the European Union | L 130/4 |
| IZVEDBENA UREDBA KOMISIJE (EU) 2015/824 | COMMISSION IMPLEMENTING REGULATION (EU) 2015/824 |
| z dne 27. maja 2015 | of 27 May 2015 |
| o spremembi Uredbe (ES) št. 900/2008 o določitvi analiznih metod in drugih tehničnih določb, potrebnih za izvajanje uvoznih režimov za nekatero blago, pridobljeno s predelavo kmetijskih proizvodov | amending Regulation (EC) No 900/2008 laying down the methods of analysis and other technical provisions necessary for the application of the arrangements for imports of certain goods resulting from the processing of agricultural products |
| EVROPSKA KOMISIJA JE – | THE EUROPEAN COMMISSION, |
| ob upoštevanju Pogodbe o delovanju Evropske unije, | Having regard to the Treaty on the Functioning of the European Union, |
| ob upoštevanju Uredbe (EU) št. 510/2014 Evropskega parlamenta in Sveta z dne 16. aprila 2014 o trgovinskih režimih za nekatero blago, pridobljeno s predelavo kmetijskih proizvodov, in razveljavitvi uredb Sveta (ES) št. 1216/2009 in (ES) št. 614/2009 (1) ter zlasti člena 35(2) Uredbe, | Having regard to Regulation (EU) No 510/2014 of the Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (1), and in particular Article 35(2) thereof, |
| ob upoštevanju Uredbe Sveta (EGS) št. 2658/87 z dne 23. julija 1987 o tarifni in statistični nomenklaturi ter skupni carinski tarifi (2) in zlasti člena 9(1)(a) Uredbe, | Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (2), and in particular Article 9(1)(a) thereof, |
| ob upoštevanju naslednjega: | Whereas: |
| (1) | Uredba Komisije (ES) št. 900/2008 (3) določa analizne metode, potrebne za izračun uvoznih dajatev za nekatere predelane kmetijske proizvode na podlagi vsebnosti mlečne maščobe, mlečnih beljakovin, škroba/glukoze in saharoze/invertnega sladkorja/izoglukoze. | (1) | Commission Regulation (EC) No 900/2008 (3) lays down the methods of analysis necessary for calculating the import duty of certain processed agricultural products on the basis of their milk fat content, milk protein content, starch/glucose content and sucrose/invert sugar/isoglucose content. |
| (2) | Navedene analizne metode se uporabljajo za preverjanje sestave uvoženih predelanih kmetijskih proizvodov, kot je deklarirana v uvozni deklaraciji. Kmetijska komponenta v uvoznih dajatvah se v mnogih primerih izračuna na podlagi deklarirane sestave. Analizne metode se uporabljajo pri vzorcih, ki so jih carinski organi odvzeli iz uvoženega blaga. | (2) | Those methods of analysis are used for the verification of the composition of imported processed agricultural products as declared in the import declaration. The agricultural component of the import duty is in many cases calculated on the basis of the declared composition. The methods of analysis are applied on samples taken by customs authorities from imported goods. |
| (3) | Kadar v sestavi blaga poleg mlečnih niso deklarirane nobene druge maščobe, se vsebnost mlečne maščobe v uvoženih predelanih kmetijskih proizvodih določa z ekstrakcijo s petroletrom po predhodni hidrolizi s klorovodikovo kislino. Kadar so v sestavi blaga poleg mlečnih deklarirane tudi druge maščobe, se vsebnost mlečne maščobe izračuna na podlagi odstotne koncentracije maslene kisline, ob predpostavki, da je vsebnost maslene kisline v mlečni maščobi konstantna. Na podlagi znanstvenih dokazov je koncentracija maslene kisline, izražene kot metilbutirat, v mlečni maščobi 4 %, zato se pri izračunu uporabi količnik 25. V splošnem sta se obe metodi med preskusi primernosti in na podlagi dolgoletnih izkušenj izkazali za zanesljivi. | (3) | Where no other fats than milk fat are declared in the composition of the goods, the milk fat content of imported processed agricultural products is determined by extraction with light petroleum after hydrolysis with hydrochloric acid. Where other fats than milk fat are declared in the composition of the goods, the milk fat content is calculated on the basis of the percentage concentration of butyric acid, assuming that the butyric acid content in milk fat is at a constant level. Based on scientific evidence, the concentration of butyric acid, expressed as methyl butyrate, in milk fat is 4 %, and, to this effect, a coefficient of 25 is applied in the calculation. Both methods have generally proven their reliability during proficiency tests and long term experience. |
| (4) | Vendar imajo nekateri mlečni proizvodi zaradi postopka, po katerem so bili proizvedeni, zmanjšano vsebnost maslene kisline v mlečni maščobi. Skupno raziskovalno središče Komisije je v poročilu z dne 13. marca 2015 (4) ugotovilo, da se vsebnost maslene kisline v mlečni maščobi zmanjša v mlečnih proizvodih, proizvedenih s postopkom posnemanja, pinjenja ali izdelovanja sira, npr. posneto mleko, pinjenec in sirotka, ter v proizvodih, pridobljenih z nadaljnjo predelavo, npr. posneto mleko v prahu, koncentrat mlečnih beljakovin, izolat mlečnih beljakovin, pinjenec v prahu, sladka sirotka v prahu, kisla sirotka v prahu, koncentrat sirotkinih beljakovin in izolat sirotkinih beljakovin. Iz preskusne dokumentacije je razvidno, da je stopnja zmanjšanja vsebnosti maslene kisline v mlečni maščobi, izločeni iz navedenih proizvodov, približno 50 %. | (4) | However, due to their production process, some dairy products have a depleted butyric acid content in the milk fat they contain. The Commission's Joint Research Centre determined in a report of 13 March 2015 (4) that the depletion of the butyric acid content in milk fat occurs in dairy products resulting from a skimming, churning or cheese making process such as skimmed milk, buttermilk and whey and in products obtained from their further processing, such as skimmed milk powder, milk protein concentrate, milk protein isolate, buttermilk powder, sweet whey powder, acid whey powder, whey protein concentrate and whey protein isolate. Experimental evidence showed that the degree of butyric acid depletion in the milk fat isolated from those products is about 50 %. |
| (5) | Kadar se navedeni mlečni proizvodi uporabljajo za izdelavo predelanih kmetijskih proizvodov, se vsebnost maslene kisline zmanjša tudi v mlečni maščobi, vsebovani v predelanih kmetijskih proizvodih, ki temeljijo na teh mlečnih proizvodih. Če se ne dodajo drugi mlečni proizvodi, je pri predelanih kmetijskih proizvodih prisotna enaka stopnja zmanjšanja. | (5) | When those dairy products are used in the manufacturing of processed agricultural products, the depletion of butyric acid content is also present in the milk fat contained in the processed agricultural products manufactured on the basis of them. When no other dairy products are added, the same rate of depletion is reflected in the processed agricultural products. |
| (6) | Vsi mlečni proizvodi z zmanjšano vsebnostjo maslene kisline v mlečni maščobi imajo nizko vsebnost mlečne maščobe in visoko vsebnost mlečnih beljakovin v suhi snovi. Povprečna vsebnost mlečnih beljakovin v navedenih proizvodih je večinoma najmanj osemkrat višja od povprečne vsebnosti mlečne maščobe v teh proizvodih. | (6) | All dairy products with a depleted butyric acid content in the milk fat they contain have a low milk fat content and a high milk protein content in their dry matter. The average milk protein content in those products is predominantly at least eight times higher than their average milk fat content. |
| (7) | Zaradi zmanjšanja vsebnosti maslene kisline je lahko analizirana vsebnost mlečne maščobe v predelanem kmetijskem proizvodu, določena s trenutno uporabljano metodo, nižja od vsebnosti mlečne maščobe, navedene v uvozni deklaraciji. To bi lahko povzročilo uvrstitev pod drugo dodatno oznako in drugačen izračun uvozne dajatve, kot se uporablja za proizvode, katerih vsebnost maslene kisline ni zmanjšana. | (7) | Due to the depletion of the butyric acid content, the analysed milk fat content in a processed agricultural product, as determined by the method applicable to date, may be lower than the milk fat content indicated in the import declaration. This may in turn result in a classification under an additional code and a calculation of an import duty which are different from those for products without a depleted butyric acid content. |
| (8) | V večini primerov očitno nižja vsebnost mlečne maščobe, določena s trenutno uporabljano metodo, povzroči uvrstitev pod dodatno oznako, kjer je uvozna dajatev nižja od uvozne dajatve, ki se uporablja za proizvode, ki vsebujejo enako količino mlečne maščobe, v kateri se vsebnost maslene kisline ni zmanjšala. Vendar v nekaterih primerih očitno nižja vsebnost mlečne maščobe povzroči uvrstitev pod dodatno oznako z bistveno višjo uvozno dajatvijo in posledično neupravičeno povišanje navedene dajatve. | (8) | In most cases an apparently lower milk fat content as determined by the method applicable to date leads to a classification under an additional code which results in an import duty lower than the import duty applied to products which contain the same amount of milk fat with non-depleted butyric acid. In some cases, however, an apparently lower milk fat content leads to a classification under an additional code with a significantly higher import duty, resulting in an unjustified increase of that duty. |
| (9) | Zato bi bilo treba za določanje vsebnosti mlečne maščobe v zadevnih predelanih kmetijskih proizvodih uvesti alternativno metodo. | (9) | An alternative method for the determination of milk fat content should therefore be introduced for the processed agricultural products concerned. |
| (10) | Metoda, uvedena s to uredbo, bi morala zadevati le predelane kmetijske proizvode z zmanjšano vsebnostjo maslene kisline, za katere je na podlagi obstoječih znanstvenih dokazov mogoče vzpostaviti zanesljivo metodo določanja vsebnosti mlečne maščobe. Nova metoda se ne bi smela uporabljati za proizvode, za katere so rezultati trenutno uporabljane analizne metode zanesljivi, ali za proizvode, za katere ni mogoče vzpostaviti zanesljive metode določanja vsebnosti mlečne maščobe z enako ravnjo točnosti in natančnosti. | (10) | The method introduced by this Regulation should only concern processed agricultural products with a depleted butyric acid content for which a reliable method of determination of milk fat content can be established given existing scientific evidence. The new method should not be used for products for which the results of the method of analysis used to date are reliable or for products for which it is not possible to establish a reliable method of determining milk fat content with the same level of accuracy and precision. |
| (11) | Trenutno razpoložljivi znanstveni dokazi kažejo, da je stopnjo zmanjšanja vsebnosti maslene kisline mogoče zanesljivo določiti le za predelane kmetijske proizvode, ki vsebujejo 30 % ali več mlečnih beljakovin in manj kot 6 % mlečne maščobe. Navedeni proizvodi temeljijo izključno na posnetem mleku, sirotki ali pinjencu ali iz njih proizvedenih mlečnih sestavinah, brez dodatka drugih mlečnih proizvodov. | (11) | The scientific evidence available to date shows that the rate of depletion of butyric acid content can be reliably determined only for processed agricultural products containing 30 % or more of milk protein and less than 6 % of milk fat. Those products are based solely on skimmed milk, whey or buttermilk or dairy ingredients that have been produced thereof, without the addition of other dairy products. |
| (12) | Z zmanjšanjem vsebnosti maslene kisline v mlečni maščobi za 50 % se vsebnost maslene kisline, izražene kot metilbutirat, v mlečni maščobi namesto na 4 % zmanjša samo na 2 %. Zato bi bilo treba pri novi metodi izračuna vsebnosti mlečne maščobe namesto količnika 25 uporabiti količnik 50. | (12) | The depletion of the butyric acid content in milk fat by 50 % decreases the butyric acid content in the milk fat expressed as methyl butyrate to only 2 % instead of 4 %. Therefore, a coefficient of 50 instead of 25 should be applied in the calculation of the milk fat content under the new method. |
| (13) | Uredbo (ES) št. 900/2008 bi bilo zato treba ustrezno spremeniti. | (13) | Regulation (EC) No 900/2008 should therefore be amended accordingly. |
| (14) | Za zagotovitev uresničitve ciljev sprememb, uvedenih s to uredbo, bi morala Komisija po ustreznem časovnem obdobju, v katerem bi od držav članic prejela zadostne podatke o uporabi analizne metode, uvedene s to uredbo, ponovno preučiti delovanje navedene metode. Navedene podatke bi bilo treba omejiti samo na elemente, ki so potrebni za ovrednotenje delovanja nove metode, brez nalaganja nepotrebnega upravnega bremena. | (14) | In order to ensure that the objectives of the modifications introduced by this Regulation are met, the Commission should re-examine the functioning of the method of analysis introduced by this Regulation after an appropriate time period allowing it to collect from Member States sufficient information on the application of that method. That information should be limited only to elements which are necessary in order to evaluate the functioning of the new method, without imposing undue administrative burden. |
| (15) | Odbor za carinski zakonik ni dal svojega mnenja v roku, ki ga je določil njegov predsednik – | (15) | The Customs Code Committee has not delivered an opinion within the time limit set by its chair, |
| SPREJELA NASLEDNJO UREDBO: | HAS ADOPTED THIS REGULATION: |
| Člen 1 | Article 1 |
| Uredba (ES) št. 900/2008 se spremeni: | Regulation (EC) No 900/2008 is amended as follows: |
| 1. | v členu 2(3): | (a) | točka (a) se nadomesti z naslednjim: | „(a) | Če v točkah (b) ali (c) ni določeno drugače, se masni delež vsebnosti mlečne maščobe v blagu določi z ekstrakcijo s petroletrom po predhodni hidrolizi s klorovodikovo kislino.“ | ; | (b) | doda se naslednja točka (c): | „(c) | Kadar so v sestavi blaga, ki temelji na kmetijski komponenti iz drugega dela in Priloge 1 k oddelku I tretjega dela kombinirane nomenklature iz Priloge I k Uredbi (EGS) št. 2658/87 ter vsebuje 30 % ali več mlečnih beljakovin, kot je določeno v skladu s točko 4 tega člena, in manj kot 6 % mlečne maščobe, kot jo je deklariral deklarant, deklarirane tudi maščobe, ki niso mlečne maščobe, se namesto postopka iz točke (b) uporabi naslednji postopek: | — | masni delež vseh maščob v blagu se določi, kot je opredeljeno v točki (a), | — | za določanje vsebnosti mlečne maščobe se uporabi metoda, ki temelji na ekstrakciji s petroletrom po predhodni hidrolizi s klorovodikovo kislino, ki ji sledi plinska kromatografija metilnih estrov maščobnih kislin. Če se odkrije prisotnost mlečne maščobe, se njen odstotni delež izračuna z množenjem odstotne koncentracije metilbutirata s faktorjem 50, pri čemer se ta vrednost pomnoži s celotnim masnim deležem vsebnosti maščobe v blagu in deli s 100.“ | ; | (1) | in Article 2(3): | (a) | point (a) is replaced by the following: | ‘(a) | Save as otherwise provided in point (b) or (c), the milk fat content by weight of the goods as presented shall be determined by extraction with light petroleum after hydrolysis with hydrochloric acid;’ | ; | (b) | the following point (c) is added: | ‘(c) | Where fats other than milk fats are also declared in the composition of goods which are charged by an agricultural component as provided for in Part Two and in Annex 1 to Section I of Part Three of the Combined nomenclature set out in Annex I to Regulation (EEC) No 2658/87, and contain 30 % milk protein or more as determined in accordance with point 4 of this Article, and less than 6 % milk fat as declared by the declarant, the following procedure shall be applied instead of the procedure set out in point (b): | — | the percentage of weight of the total fats in the goods shall be determined as set out in point (a), | — | for the purposes of determining the milk fat content, a method based on extraction with light petroleum, preceded by hydrolysis with hydrochloric acid and followed by gas chromatography of the methyl esters of the fatty acids shall be used. If the presence of milk fats is detected, the percentage proportion thereof shall be calculated by multiplying the percentage concentration of methyl butyrate by 50, multiplying the product by the total percentage fat content by weight of the goods and dividing by 100.’ | ; |
| 2. | vstavi se naslednji člen 4a: | „Člen 4a | 1. Države članice do 17. decembra 2017 Komisiji sporočijo podatke o rezultatih analize, opravljene v skladu s postopki iz člena 2(3) in (4) v zvezi z blagom z vsebnostjo mlečnih beljakovin 30 % ali več, določeno v skladu s členom 2(4), carinjenim med 17. junijem 2015 in 17. junijem 2017. | 2. Podatki iz odstavka 1 se sporočijo v elektronski obliki in vključujejo: | (a) | datum sprejetja carinske deklaracije; | (b) | količino zadevnega blaga; | (c) | tarifno uvrstitev zadevnega blaga; | (d) | deklarirano dodatno oznako ter za blago, za katero se je uporabila analizna metoda iz točke (c) člena 2(3), dodatno oznako, ki se uporablja na podlagi rezultatov navedene metode; | (e) | vsebnost mlečnih beljakovin, določeno z analizno metodo iz člena 2(4); | (f) | analizno metodo, uporabljeno za določitev vsebnosti mlečne maščobe v skladu s členom 2(3); | (g) | vsebnost vseh maščob, določeno z analizno metodo iz točke (a) člena 2(3); | (h) | vsebnost mlečne maščobe, določeno z eno od analiznih metod iz člena 2(3); | (i) | kjer je ustrezno, vrsto maščobe, ki ni mlečna maščoba, vsebovane v predelanem kmetijskem proizvodu. | 3. Komisija na podlagi podatkov, ki jih prejme od držav članic v skladu z odstavkoma 1 in 2, državam članicam predloži poročilo o poteku postopka iz točke (c) člena 2(3). Komisija navedeno poročilo predloži do 17. junija 2018.“ | . | (2) | the following Article 4a is inserted: | ‘Article 4a | 1. By 17 December 2017 the Member States shall communicate to the Commission information on results of analysis carried out in accordance with the procedures provided for in Article 2(3) and (4), related to goods with a milk protein content of 30 % or more as determined in accordance with Article 2(4) and declared for customs between 17 June 2015 and 17 June 2017. | 2. The information referred to in paragraph 1 shall be communicated in an electronic form and consist of: | (a) | the date of acceptance of the customs declaration; | (b) | the quantity of the goods concerned; | (c) | tariff classification of the goods concerned; | (d) | the additional code declared and, for goods to which the method of analysis set out in point (c) of Article 2(3) has been applied, the additional code applicable on the basis of the results of that method; | (e) | the milk protein content as determined by the method of analysis referred to in Article 2(4); | (f) | indication of the method of analysis applied for the determination of milk fat content in accordance with Article 2(3); | (g) | the total fat content as determined by the method of analysis referred to in point (a) of Article 2(3); | (h) | the milk fat content as determined by one of the methods of analysis referred to in Article 2(3); | (i) | where relevant, the type of fat other than milk fat contained in the processed agricultural product. | 3. On the basis of the information received from the Member States in accordance with paragraphs 1 and 2, the Commission shall present to the Member States a report on the functioning of the procedure provided for in point (c) of Article 2(3). The Commission shall present that report by 17 June 2018.’ | . |
| Člen 2 | Article 2 |
| Ta uredba začne veljati dvajseti dan po objavi v Uradnem listu Evropske unije. | This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. |
| Ta uredba je v celoti zavezujoča in se neposredno uporablja v vseh državah članicah. | This Regulation shall be binding in its entirety and directly applicable in all Member States. |
| V Bruslju, 27. maja 2015 | Done at Brussels, 27 May 2015. |
| Za Komisijo | For the Commission |
| Predsednik | The President |
| Jean-Claude JUNCKER | Jean-Claude JUNCKER |
| (1) UL L 150, 20.5.2014, str. 1. | (1)
OJ L 150, 20.5.2014, p. 1. |
| (2) UL L 256, 7.9.1987, str. 1. | (2)
OJ L 256, 7.9.1987, p. 1. |
| (3) Uredba Komisije (ES) št. 900/2008 z dne 16. septembra 2008 o določitvi analiznih metod in drugih tehničnih določb, potrebnih za izvajanje uvoznih režimov za nekatero blago, pridobljeno s predelavo kmetijskih proizvodov (UL L 248, 17.9.2008, str. 8). | (3) Commission Regulation (EC) No 900/2008 of 16 September 2008 laying down the methods of analysis and other technical provisions necessary for the application of the arrangements for imports of certain goods resulting from the processing of agricultural products (OJ L 248, 17.9.2008, p. 8). |
| (4) Poročilo Skupnega raziskovalnega središča Komisije z dne 13. marca 2015„Tehnična analiza nepravilnosti v zvezi s preskusom iz točke (b) člena 2(3) Uredbe (ES) št. 900/2008 za določanje vsebnosti mlečne maščobe v predelanih kmetijskih proizvodih z namenom določitve uvoznih dajatev, če so prisotne maščobe, ki niso mlečne maščobe“ (ISBN 978-92-79-45593-3, ISSN 1831-9424, DOI 10.2787/781672, EUR 27105, OPOCE LA-NA-27105-EN-N). | (4) Report of the Commission's Joint Research Centre of 13 March 2015
‘Technical analysis of anomalies in respect of the test set out in point (b) of Article 2(3) of Regulation (EC) No 900/2008 for the determination of milk fat content in processed agricultural products for the purpose of establishing import duties, when fats other than milk fats are present’ (ISBN 978-92-79-45593-3, ISSN 1831-9424, DOI 10.2787/781672, EUR 27105, OPOCE LA-NA-27105-EN-N). |
