No L 262/14 Official Journal of the European Communities 16. 9. 81 COMMISSION REGULATION (EEC) No 2670/81 of 14 September 1981 laying down detailed implementing rules in respect of sugar production in excess of the quota THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 1785/81 of 30 June 1981 on the common organiza- tion of the markets in the sugar sector (*), and in parti- cular Article 26 (3) thereof, Whereas Article 26 of Regulation (EEC) No 1785/81 provides that C sugar which is not carried forward to the following marketing year pursuant to Article 27 of the said Regulation and C isoglucose must be exported in the natural state without refunds or levies before 1 January following the end of the marketing year in question ; whereas, if part or all of these quanti- ties are disposed of on the internal market or if they are not exported before the date laid down, a charge is to be levied, in respect of the quantities in question, which is to be fixed in accordance with the procedure laid down in Article 41 of Regulation (EEC) No 1785/81 ; whereas the detailed rules governing this matter were adopted in Commission Regulation (EEC) No 2645/70 of 28 December 1970 on the provisions applicable to sugar produced in excess of the maximum quota (%), as last amended by Regulation (EEC) No 1367/78 (?), and in Commission Regulation (EEC) No 1700/80 of 30 June 1980 laying down detailed rules for the application of quotas for the production of isoglucose during the period 1 July 1980 to 30 June 1981 (*); whereas Regulation (EEC) No 2645/70 has already been amended several times and whereas further amendments are necessary In view of the basic provisions of Regulation (EEC) No 1785/81 concerning sugar and isoglucose, which are both sweeteners and in which there is a single market ; whereas therefore, for reasons of clarity, a new Regulation should be adopted incorporating the detailed rules concerning C sugar and C isoglucose ; Whereas for administrative reasons it must be speci- fied that, for the purposes of Article 26 of Regulation (EEC) No 1785/81, the quantity of C sugar or C isoglu- cose in respect of which proof of export within the prescribed period has not been furnished by the manu- facturer before a final date is to be considered as OJ No L 177, 1. 7. 1981, p. 4. OJ No L 283, 29. 12. 1970, p. 48. O] No L 166, 23. 6. 1978, p. 24. OJ No L 166, 1. 7. 1980, p. 90. having been disposed of on the internal market; whereas for the same reasons the documents to be used to furnish this proof should be those used for export as required by Commission Regulation (EEC) No 2630/81 of 10 September 1981 laying down special detailed rules for application of the system of import and export licences in the sugar sector (¥) and in Commission Regulation (EEC) No 3183/80 of 3 December 1980 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (%), as last amended by Regulation (EEC) No 2646/81 (7) ; Whereas when the charge to be levied in cases of disposal on the internal market is fixed, it is essential to place C sugar or C isoglucose which has not been exported on a similar footing to sugar or isoglucose imported from non-member countries; whereas for this purpose the charge should be fixed taking account both of the import levy for sugar or, for isoglu- cose, of the variable element referred to in Article 16 (6) of Regulation (EEC) No 1785/81 at the highest rate applicable during a period comprising the marketing year during which the sugar or isoglucose in question was produced and the six months following that marketing year, and also of a flat rate amount fixed on the basis of the cost of disposing of sugar imported from non-member countries ; Whereas goods supplied to the destinations referred to in Article 5 of Commission Regulation (EEC) No 2730/79 of 29 November 1979 laying down common detailed rules for the application of the system of export refunds on agricultural products(8), as last amended by Regulation (EEC) No 2646/81, are not to be considered as exports; Whereas a manufacturer should be allowed to export sugar or isoglucose which has not been produced by him ; whereas it is necessary to provide in that case for the payment of a flat-rate amount which may be considered in all cases as compensation for any advan- tage accruing from such a substitution ; Whereas it is necessary to provide for certain measures in cases where force majeure make it impos- sible to export C sugar and C isoglucose ; whereas it is justified to make these measures applicable retroac- () OJ No L 258, 11. 9. 1981, p. 16. () OJ No L 338, 13. 12. 1980, p. 1. () OF No L 259, 12. 9. 1981, p. 10. () OJ No L 317, 12. 12. 1979, p. 1.