19. 4. 78 Official Journal of the European Communities No L 105/5 COMMISSION REGULATION (EEC) No 776/78 of 18 April 1978 on the application of the lowest rate of refund on exports of dairy products and repealing and amending certain Regulations THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 804/68 of 27 June 1968 on the common organization of the market in milk and milk products(!), as last amended by Regulation (EEC) No 2560/77 (?), and in particular Article 17 (4) thereof, Having regard to Council Regulation (EEC) No 876/68 of 28 June 1968 laying down general rules for granting export refunds on milk and milk products and criteria for fixing the amounts for such refunds (?), as last amended by Regulation (EEC) No 2429/72 (%), and in particular Article 6 (2) thereof, Whereas, in the interests of clarity, the following Regu- lations which need to be amended several times should be repealed and replaced by a single text: — Commission Regulation (EEC) No 1611/68 of 15 October 1968 making special provision for the lowest rate of the refund applicable to exports of certain cheeses to third countries (°), as amended by Regulation (EEC) No 2786/73 (¢), — Commission Regulation (EEC) No 1578/70 of 4 August 1970 making special provision for the lowest rate of refund on exports of cheeses to third countries (7), and — Commission Regulation (EEC) No 518/76 of 8 March 1976 concerning the application of the lowest rate of refund on exports of milk products and repealing Regulation (EEC) No 2188/74 (3); Whereas the Annex to Commission Regulation (EEC) No 1324/68 of 29 August 1968 laying down special conditions for the export of certain cheese to Switzer- land (°), as last amended by Regulation (EEC) No 2786/73 (19), should be amended to take account of the fact that in future ‘Tilsit’ and ‘Butterkise’ fall within subheading 04.04 E 1 b) 5 of the Common (1) OJ No L 148, 28. 6. 1968, p. 13. () OJ No L 303, 28. 11. 1977, p. 1. () OJ No L 155, 3. 7. 1968, p. . (*) OJ No L 264, 23. 11. 1972, p. 1. () OJ No L 252, 16. 10. 1968, p. 14. (6) OJ No L 286, 13. 10. 1973, p. 15. () OJ No L 172, 5. 8. 1970, p. 25. () OJ No L 61, 9. 3. 1976, p. 7. () O] No L 215, 30. 8. 1968, p. 25. (19 OJ No L 286, 13. 10. 1973, p. 15. Customs Tariff when they are exported to non- member countries ; Whereas, where the rate of export refund varies according to destination, Article 11 (2) of Commission Regulation (EEC) No 192/75 of 17 January 1975 laying down detailed rules for the application of export refunds in respect of agricultural products (!1), as last amended by Regulation (EEC) No 1469/77 (12), provides that the part of the refund calculated on the basis of the lowest rate of refund applicable on the day on which customs export formalities are completed is to be paid on proof being furnished that the product has left the geographical territory of the Community ; Whereas Council Regulation (EEC) No 441/69 of 4 March 1969 laying down additional general rules for granting export refunds on products subject to a single price system, exported unprocessed or in the form of certain goods not covered by Annex II to the Treaty ('3), as last amended by Regulation (EEC) No 269/78 (14), provides in the second subparagraph of Article 2 (4) and in Article 3 (1) for the part of the refund calculated on the basis of the lowest rates to be paid as soon as the product has been brought under the special arrangement introduced by the said Regula- tion ; Whereas, under the special arrangements with several non-member countries, the refund rate applicable on export to these countries of certain milk products may be lower, sometimes to a substantial degree, than the refund level normally applied ; whereas it might also arise that no refund is fixed; Whereas, as regards Switzerland, special arrangements have been introduced both by Regulation (EEC) No 1324/68 in respect of certain cheeses and by Commis- sion Regulation (EEC) No 2074/73 of 31 July 1973 establishing the special conditions for the export of processed cheese to Switzerland (%) ; whereas a special arrangement was also provided for Austria as regards heading No 04.04 by Commission Regulation (EEC) (") OJ No L 25, 31. 1. 1975, p. 1 (') OJ No L 162, 1. 7. 1977, p. 9 (1%) OJ No L 59, 10. 3. 1969, p. 3 (") O] No L 40, 10. 2. 1978, p. 7 (1) OJ No L 211, 1. 8. 1973, p. 8