25.11.2000 Official Journal of the European Communities L 298/5 COUNCIL REGULATION (EC) No 2580/2000 of 20 November 2000 amending Regulation (EC) No 3448/93 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products THE COUNCIL OF THE EUROPEAN UNION, (5)  Under agreements concluded in accordance with Article Having regard to the Treaty establishing the European Community, and in particular Articles 37 and 133 thereof, Having regard to the proposal from the Commission ('), Having regard to the Opinion of the European Parliament (%), Having regard to the Opinion of the Economic and Social Committee (%), Whereas: (1)  Article 8 of Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (%), lays down that on exporta- tion of the goods, the agricultural products which have been used may qualify for refunds established pursuant to the regulations on the common organisation of the market in the sectors concerned. This Article should be supplemented to take account of the constraints arising from the agreement on agriculture concluded in the multilateral trade negotiations under the Uruguay Round. 2)  In particular, there should be checks on expenditure on the basis of commitments through the issuing of certi- ficates. However, as regards expenditure which has not been covered by obtaining a certificate or certificates, accounting of such expenditure will continue to be carried out on the basis of refund payments, if necessary in the form of an advance. (3)  The Commission will take into consideration agricultural products processing enterprises as a whole, and, in particular, the situation of small and medium-sized enterprises, taking account of the impact of targeted measures relating to savings on export refunds. (4)  In Europe, 2,5 million jobs depend on the sector concerned, thus constituting an important factor in social stability and regional planning. In view of their specific interests, small exporters should be exempted from submission of certificates under the export refund arrangements. () O] C 89 E, 28.3.2000, p. 81. (¥ Opinion delivered on 24 October 2000 (not yet published in the Official Journal). () O] C 117, 26.4.2000, p. 51. () O] L 318, 20.12.1993, p. 18. Regulation as last amended by Commission Regulation (EC) No 2491/98 (O] L 309, 19.11.1998, p. 28). 300 of the Treaty, it is possible that the requirements for the processing industries in terms of agricultural raw materials may not be covered completely, under competitive conditions, by Community raw materials. Article 117(c) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (°) admits goods under the inward processing arrangements subject to fulfilment of the economic conditions as defined by Commission Regula- tion (EEC) No 2454/93 (°). Having regard to the above- mentioned agreements, there should also be provision for considering the economic conditions to have been fulfilled for the admission of certain quantities of certain agricultural products under the processing arrangements. (6)  In order to safeguard the interests of producers of agri- cultural raw materials, in successive financial years, the necessary appropriations should be made available so that goods not covered by Annex I to the Treaty may benefit fully from maximum use of the current WTO ceiling. There should also be overall checks, though the procedure laid down should be flexible, on the basis of a regularly revised forward estimate, of the quantities admitted under inward processing arrangements not subject to prior individual checks of the economic conditions (excluding those used for processing, the usual forms of handling or the manufacture of goods not eligible for refunds) and in compliance with the other general conditions relating to the inward processing arrangements. Finally, account should also be taken of the situation on the Community market for the commodities concerned, to ensure prudent management of the said quantities. (7)  Likewise, certain references and definitions should be updated following the codification of the Treaty estab- lishing the European Community. (8)  The measures necessary for the implementation of Regu- lation (EC) No 3448/93 should be adopted in accord- ance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (’). () OJ L 302, 19.12.1992, p. 1. Regulation as last amended by Regula- tion (EC) No 955/1999 of the European Parliament and of the Council (O] L 119, 7.5.1999, p. 1). (®) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regula- tion (EC) No 1602/2000 (O] L 188, 26.7.2000, p. 1). () O] L 184, 17.7.1999, p. 23.