26.4.2008 Official Journal of the European Union L 114/3 COMMISSION REGULATION (EC) No 376/2008 of 23 April 2008 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (Codified version) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1), and in particular Article 9(2), Article 12(1) and (4) and Article 18 thereof, and the corre- sponding Articles of the other Regulations on the common organisation of markets in agricultural products, Whereas: (1)  Commission Regulation (EC) No 1291/2000 of 9 June 2000 laying down common detailed rules for the appli- cation of the system of import and export licences and advance fixing certificates for agricultural products (%) has been substantially amended several times (}). In the interests of clarity and rationality the said Regulation should be codified. (20 The Community Regulations which introduced import and export licences provide that all imports into the Community and all exports from it of agricultural products are to be subject to the production of such a licence. The scope of such licences should therefore be defined, with the express stipulation that they are not required for operations which do not constitute imports or exports in the strict sense. (3)  Where products are subject to inward-processing arrangements, the competent authorities may, in some cases, allow products to be put into free circulation either with or without further processing. In such cases, to ensure that the market is properly managed, an import licence should be required for products actually put into free circulation. However, where a product put into free circulation has been obtained from basic products some of which have been imported from third countries and some of which have been purchased in the Community, only those basic products imported from third countries or obtained from the processing of basic products from third countries need to be taken into consideration. () OJ L 270, 21.10.2003, p. 78. Regulation as last amended by Regu- lation (EC) No 735/2007 (O] L 169, 29.6.2007, p. 6). Regulation (ECQ) No 1784/2003 will be replaced by Regulation (EC) No 1234/2007 (O] L 299, 16.11.2007, p. 1) as from 1 July 2008. (®» OJ L 152, 24.6.2000, p. 1. Regulation as last amended by Regu- lation (EC) No 1423/2007 (O] L 317, 5.12.2007, p. 36). (%) See Annex IV. (4 The object of import and export licences and advance fixing certificates is the sound administration of the common market organisation. Some operations relate to small quantities and, in the interests of simplifying administrative procedures, import and export licences and advance-fixing certificates should not be required for such operations. (5)  Export licences are not required for the victualling of vessels and aeroplanes in the Community. Since the justi- fication is similar, this provision should also apply to deliveries to platforms and naval vessels and to victualling in third countries. For the same reasons, licences should not be required for the operations covered by Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (4. (6)  In view of international trade practice in respect of the products or goods in question, certain tolerances should be allowed with regard to the quantity of products imported or exported as compared with the quantity indicated on the licence or certificate. (7  So that several operations can be carried out at the same time under one licence or certificate, provision should be made for extracts of licences and certificates to be issued which have the same effect as the licences and certificates from which they are extracted. (8)  Under the Community rules governing the various sectors covered by the common organisation of agri- cultural markets, import and export licences and advance fixing certificates are applicable to operations effected in the Community. This arrangement requires common rules to be adopted for drawing up and using such licences or certificates and Community forms and methods to be established for administrative cooperation between Member States. (99 The use of computerised procedures is gradually replacing the manual input of data in the different areas of administrative activity. It should therefore also be possible to use computerised and electronic procedures when issuing and using licences and certificates. () OJ L 105, 23.4.1983, p. 1. Regulation as last amended by Regu- lation (EC) No 2742008 (O] L 85, 27.3.2008, p. 1).