17.7.2009 Official Journal of the European Union L 186/1 (Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory) REGULATIONS COMMISSION REGULATION (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (Recast) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1234/2007 of 22 October 2007 establishing a common organisation of agricul- tural markets and on specific provisions for certain agricultural products (Single CMO Regulation) ('), and in particular Articles 170 and 192 in conjunction with Article 4, Whereas: Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the applica- tion of the system of export refunds on agricultural prod- ucts (?) has been substantially amended several times (3). Since further amendments are to be made, it should be recast in the interests of clarity. The general rules laid down by the Council provide for the refund to be paid upon proof being furnished that the products have been exported from the Community. Entitle- ment to the refund is acquired as soon as the products have left the Community market, when a single refund rate applies for all third countries. Where the rate of refund is differentiated according to the destination of the products, entitlement to the refund is conditional on importation into a third country. () OJL299,16.11.2007, p. 1. () OJL102,17.4.1999, p. 11. () See Annex XIX. 6) The implementation of the Uruguay Round Agreement on Agriculture (*) makes the grant of a refund subject, as a general rule, to the requirement of an export licence com- prising the advance fixing of the refund. However, deliver- ies in the Community for international organisations and for the armed forces, deliveries for victualling and exports of small quantities are special cases and of minor economic importance. For those reasons, provision has been made for a special system without an export licence, in the inter- ests of simplifying such export operations and avoiding an excessive administrative burden on economic operators and the competent authorities. Within the meaning of this Regulation, the day of export is that during which the customs authorities accept the act by which the declarant shows his willingness to carry out the export of the products for which he seeks the benefit of an export refund. Such act is intended to draw the atten- tion, and in particular the attention of the customs authori- ties, to the fact that the operation under consideration is being carried out with the aid of Community funds, in order that those customs authorities shall carry out suit- able checks. At the time of acceptance, products are placed under customs supervision until their actual export. The date serves as a reference for establishing the quantity, nature and characteristics of the product exported. In the case of consignments in bulk or in non-standard units, it is recognised that the exact net mass of the prod- ucts can be known only after loading onto the means of transport. In order to deal with that situation, provision should be made for stating a provisional mass on the export declaration. () OJ L 336, 23.12.1994, p. 22.