5.6.2008 Official Journal of the European Union L 146/9 COMMISSION REGULATION (EC) No 499/2008 of 4 June 2008 amending Regulation (EC) No 1501/95 and Regulation (EC) No 800/1999 as regards the conditions of granting export refunds on agricultural products THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine ('), and in particular Article 63 thereof, Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agri- cultural markets and on specific provisions for certain agri- cultural products (?), and in particular Article 167 and Article 170 in conjunction with Article 4 thereof, Whereas: In accordance with Article 162 of Regulation (EC) No 1234/2007 products listed in that article to be exported with or without further processing may be eligible to export refunds if they comply with specific conditions laid down in Article 167 of the said Regulation. Moreover, Article 167(7) of Regulation (EC) No 1234/2007 gives the possibility to the Commission to establish further conditions for the granting of export refunds for one or more products. Those conditions are currently laid down in the Council regulations on the common organisation of the market in the sectors listed in Article 162(1) of Regulation (EC) No 1234/2007. Since those regulations are to be repealed pursuant to Article 201 of Regulation (EC) No 1234/2007, horizontal provisions should be established as from the dates of application of Regulation (EC) No 1234/2007 as provided for in Article 204 of that Regu- lation. Horizontal provisions already exist in Commission Regu- lation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system () OJ L 179, 14.7.1999, p. 1. Regulation as last amended by Regu- lation (EC) No 1791/2006 (O] L 363, 20.12.2006, p. 1). (® OJ L 299, 16.11.2007, p. 1. Regulation as last amended by Regu- lation (EC) No 361/2008 (O] L 121, 7.5.2008, p. 1). of export refunds on agricultural products (). It is therefore appropriate to adapt that Regulation in order to establish the conditions referred to in Article 167(7) of Regulation (EC) No 1234/2007. Council regulations on the common organisation of the markets in the poultry, eggs, pigmeat and rice sectors enabled eligibility to export refunds for non- Community originating products which were imported and subsequently exported while they were not suf- ficiently processed within the meaning of Article 24 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (). The refunds in that case are limited to the import duties paid and in addition the exporter had to prove that import and export products are one and the same. As the application of the rule is cumbersome and of very low practical use, from a point of view of simplification and harmonisation it should not be maintained. Community origin as a prerequisite for eligibility to export refunds is an important safeguard against abuse of the Community budget. In particular, it is aimed at preventing diversion of trade in the form of import operations which would have no commercial purpose related to the placing of goods on the EU market, but which would be motivated solely by the opportunity to collect export refunds upon export. This safeguard has been in place for the cereals, rice, beef and veal, milk and milk products, pigmeat, eggs and poultrymeat and should be maintained. In the interest of continuous protection against abuse of the Community budget, a horizontal provision covering all sectors listed in Article 162 of Regulation (EC) No 1234/2007 is necessary. As regards sugar, with a view to organising flow of supplies to refineries throughout the Community, special preferential arrangement for access to the Community market has been introduced in the successive common market organisations for sugar, allowing the refining industry to import on special terms certain quantities of raw cane sugar originating in the ACP States party to Protocol No 3 to Annex IV to the ACP- EC Partnership Agreement and in India and other States under agreements with those States. This preferential () OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regu- lation (EC) No 159/2008 (O] L 48, 22.2.2008, p. 19). () OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu- lation (EC) No 1791/2006.