No L 308/12 Official Journal of the European Communities 4. 11. 82 COMMISSION REGULATION (EEC) No 2938/82 of 3 November 1982 amending for the fifth time Regulation (EEC) No 1842/81 in respect of the grant of adjusted refunds in the case of cereals exported in the form of certain spirituous beverages THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2727175 of 29 October 1975 on the common organi- zation of the market in cereals ('), as last amended by Regulation (EEC) No 1451/82(}), and in particular Articles 16 (6) and 24 thereof, Having regard to Council Regulation (EEC) No 1188/81 of 28 April 1981 laying down general rules for granting refunds adjusted in the case of cereals exported in the form of certain spirituous beverages and the criteria for fixing the amount of such refunds and amending Regulation (EEC) No 3035/80 concer- ning certain products not covered by Annex II to the Treaty (), and in particular Article 12 thereof, Whereas under Article 3 (1) of Regulation (EEC) No 1188/81 the quantities of cereals subject to inward processing arrangements must be excluded when determining the quantities placed under control and the coefficient, to avoid payment of an export refund in respect of cereals for which no import levy is payable ; Whereas, however, the quantities subject to inward processing arrangements can be ascertained only when the imports concerned have taken place ; whereas the coefficient cannot be established before 1 August each year if inward processing arrangements are used during the marketing year in respect of which the coefficient is applicable ; Whereas it is possible both to eliminate that drawback and achieve the aim of the measure, even where the quantities of whisky obtained under inward processing arrangements are taken into account when determi- ning the coefficient, if it is ensured that, where inward processing arrangements are used, a certain quantity of imported cereals is used for the manufacture of spiri- tuous beverages without being entered on the payment () OJ No L 281, 1. 11. 1975, p. 1. () OJ No L 164, 14. 6. 1982, p. 1. () OJ No L 121, 5. 5. 1981, p. 3. declaration referred to in Article 1 of Regulation (EEC) No 1842/81 (*), as last amended by Regulation (EEC) No 2440/82 (%) ; whereas Member States are required in such cases, when authorizing imports under inward processing arrangements, to weight the quantities of cereals presented to the customs authorities by a coef- ficient identical to that referred to in Article 9 of Regulation (EEC) No 1842/81 ; whereas as a result of these operations the effect of the charge in the method for calculating this coefficient is offset by the change in the method for calculating the quantity to which the coefficient in question applies; Whereas if the relationship between cereals fulfilling the conditions of Article 9 (2) of the Treaty and cereals subject to inward processing arrangements is substanti- ally modified or if the refund is abolished for certain destinations, application of the abovementioned method of determining the coefficient will lead to an inexact result; whereas application of that method should be permitted only when it is not necessary to apply the provisions relating to these events; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Cereals, HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No 1842/81 is hereby amended as follows : 1. Article 6 is replaced by the following text: Article 6 1. For the purposes of Article 3 of Regulation (EEC) No 1188/81: (a) “total export quantities” means the quantities of spintuous beverages fulfilling the terms of Article 9 (2) of the Treaty and exported to a destination for which the refund applies. The proofs to be furnished shall be those specified in Article 12; (9 OJ No L 183, 4. 7. 1981, p. 10. () OJ No L 261, 9. 9. 1982, p. 15.