L 14/22 Official Journal of the European Communities 18.1.2001 COMMISSION REGULATION (EC) No 90/2001 of 17 January 2001 amending Regulation (EC) No 800/1999 laying down common detailed rules for the application of the system of 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 (EEC) No 176692 of 30 June 1992 on the common organisation of the market in cereals ('), as last amended by Regulation (EC) No 1666/ 2000 (3, and in particular Articles 13 and 21 thereof and the corresponding provisions of the other regulations on the common organisation of markets in agricultural products, Whereas: (1)  In the case of products exported in bulk or in non- standard units for which it is accepted that their exact net mass cannot be known until after the means of transport has been loaded, Article 5(6) of Commission Regulation (EC) No 800/1999 (%), as amended by Regu- lation (EC) No 1557/2000 (*), provides for a reduction in the refund if it is found that the net mass actually loaded is less than a certain percentage of the estimated net mass. To apply this provision, however, account needs to be taken of the constraints inherent in trans- port by sea or inland waterway. In the case of products exported in bulk, it can happen that the quantities declared are not completely loaded, especially where the person responsable for the means of transport has decided to halt loading for technical reasons or if other exporters have loaded more than anticipated. (2)  As some cuts of pigmeat are not put up in packaging and are not by nature standardised, the category of non-standard units should be extended to include those products. (3)  As regards the concept of the ‘place of loading’, a great many administrative and commercial circumstances affect the trade in agricultural exports; it is therefore hard to lay down a single rule and the Member States should accordingly be allowed to decide on the most appropriate place for conducting the physical checks of exported agricultural products qualifying for an export refund. To this end, there are particularly good grounds for defining the place of loading differently, depending on whether the goods are loaded in containers or, conversely, in bulk, sacks or cartons, and not subse- quently loaded into containers. In duly justified cases, the customs authorities should also be permitted to () O] L 181, 1.7.1992, p. 21. () O] L 193, 29.7.2000, p. 1. () O] L 102, 17.4.1999, p. 11. (% O] L 179, 18.7.2000, p. 6. accept the lodging of an export declaration for agricul- tural products qualifying for a refund at a customs office other than the office responsible for the place where the products are loaded. (4)  Provision should also be made for products under the returned-goods system to be reintroduced either via the Member State in which the products originated or via the Member State of first export. (5)  Regulation (EC) No 800/1999 should therefore be amended. (6)  The measures provided for in this Regulation are in accordance with the opinions of all the Management Committees concerned, HAS ADOPTED THIS REGULATION: Article 1 Regulation (EC) No 800/1999 is amended as follows: 1. The text of the current third subparagraph of Article 5(6) is replaced by the following: ‘No refund shall be granted for quantities exceeding 110 % of the estimated net mass. Where the mass actually loaded is less than 90 % of the estimated net mass, the refund for the net mass actually loaded will be reduced by 10 % of the difference between the refund corresponding to 90 % of the estimated net mass and the refund corresponding to the mass actually loaded. However, where export occurs by sea or navigable inland waterway, if the exporter can supply signed proof from the person responsible for the means of transport that constraints peculiar to this type of transport or alternatively overloading on the part of other exporters have prevented the loading of all his goods, the refund shall be paid for the net mass actually loaded. This subparagraph shall apply if the exporter has used the local clearance procedure provided for in Article 283 of Regulation (EEC) No 245493, provided that the customs authorities have authorised the correction of the records in which the exported products were entered. 2. The text of the current fourth subparagraph of Article 5(6) is replaced by the following: ‘The following shall be considered non-standard units: live animals, (half-) carcases, quarters, fore-ends, legs, shoulders, bellies and loins.’