10/06/08 - All Export Traders - No. 31/08
1. This notice is to advise you of the horizontal rules relating to the origin of goods eligible for export refund.
2. These rules will come into effect from 1 July 2008 for the following sectors:
- cereals;
- beef and veal;
- pigmeat;
- milk and milk products;
- eggs; and
- poultrymeat.
They will come into effect from:
- 1 September 2008 for the rice sector; and
- 1 October 2008 for the sugar sector.
3. The rules governing eligibility for export refund - including the requirement that they should be of community origin - are currently set out in various Council regulations on the common organisation of the market covering different commodities. These regulations are being repealed as a result of Council Regulation (EC) No 1234/2007 (the Single Common Market Organisation (CMO) regulation). This requires the Commission to fill the vacuum and establish rules of origin of goods and eligibility for refund. The Commission has therefore published a regulation which fulfils this obligation and also amended the export refund regulation No 800/1999.
4. Export refunds may be granted when products, irrespective of the customs situation regarding the packaging, are in free circulation and of community origin in the following sectors:
- cereals;
- rice;
- beef and veal;
- milk and milk products;
- pigmeat;
- eggs; and
- poultrymeat.
5. Export refunds may be granted for sugar products which are only in free circulation. The requirement for goods to be of community origin does not apply in the sugar sector.
6. Products are considered to be of community origin if they are wholly obtained in the community or underwent their last substantial processing or working in the community. However, with the exception of paragraph 7, products obtained from the following will not qualify for refund:
(a) materials originating in the community,
and
(b) agricultural materials covered by the regulations referred to in Article 1 of Commission Regulation (EC) No 800/1999 imported from third countries which did not undergo a substantial processing in the community.
7. Where Non-Annex I products are exported and qualify for export refund on one or more of their ingredients, the same rules apply as detailed in paragraphs 4 and 5.
The refund will also be granted where the ingredient, or ingredients, in respect of which the refund is claimed were originally of community origin and/or in free circulation (as provided for in paragraphs 4 and 5), and are no longer in free circulation on account solely of their incorporation in other products.
8. For the purpose of paragraph 7, refunds on the following shall be deemed to be refunds fixed on the basis of an ingredient:
(a) products of the cereals, eggs, rice, sugar, milk and milk products sectors, exported in the form of goods referred to in Annex II to Commission Regulation (EC) No 1043/2005;
(b) white sugar and raw sugar falling within CN code 1701, isoglucose falling within CN codes 1702 3010, 1702 4010, 1702 6010 and 1702 9030 and beet and cane syrups falling within CN codes 1702 6095 and 1702 9095, used in products listed in Article 1(2) of Commission Regulation (EC) No 2201/96;
(c) milk and milk products and sugar exported in the form of products falling within CN codes 0402 1091 to 99, 0402 29, 0402 99, 0403 1031 to 39, 0403 9031 to 39, 0403 9061 to 69, 0404 1026 to 38, 0404 1072 to 84 and 0404 9081 to 89 and exported in the form of products falling within CN code 0406 30 which are not products originating in Member States or products coming from third countries which are in free circulation in Member States.
9. In practice, these rules represent no significant change. The current arrangements for verifying origin will continue largely as now i.e:
- checks on packaging when physical checks are undertaken;
- post payment checks in accordance with Council Regulation (EC) No 4045/89 (new codified version Council Regulation (EC) No 485/2008);
- for Non-Annex I goods - recipe checks on an annual basis.
10. You will find details of these changes in Commission Regulation (EC) No. 499/2008 published in Official Journal L146. Copies may be obtained from Stationery Office bookshops and accredited agents, or ordered from the Stationery Office website
(www.tso.co.uk). You can also access Official Journals electronically by visiting the Commission’s website at (
http://eur-lex.europa.eu/en/index.htm).
Please note that the Rural Payments Agency cannot provide any warranty as to the accuracy or completeness of the Europa website. Whilst every care has been taken in producing this guidance, the regulation as published is definitive.
11. If you have any enquiries concerning this notice, please contact Trader Scheme Operations Policy section of the Rural Payments Agency Newcastle on the following:
| Suzanne Ridley | 0191 226 5249 |
| Julia Murch | 0191 226 5238 |
Page published: 14 July 2011