5. 5. 81 Official Journal of the European Communities No L 121/3 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 concerning certain products not covered by Annex II to the Treaty THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic- Community, Having regard to Council Regulation (EEC) No 2727/75 of 29 October 1975 on the common organiza- tion of the market in cereals(!), as last amended by Regulation (EEC) No 1187/81(?), and in particular Article 16 (4a) and (5) thereof, Having regard to the proposal from the Commission, Whereas Article 16 (4a) of Regulation (EEC) No 2727/75 provides that, to the extent necessary to take account of the characteristics of the processing of certain spirituous beverages obtained from cereals, the . criteria for the grant of export refunds may be adjusted to this particular situation ; whereas it would appear necessary to provide for such adjustment for certain spirituous beverages for which, on the one hand, the price of cereals at the moment of export is not linked to the price of cereals at the moment of processing and, on the other hand, since the final product results from a mixture of numerous products, it has become impossible to detect the cereals incor- porated in the final product to be exported, all the more so since they are also subject to compulsory ageing of at least three years ; Whereas difficulties of this nature have been encoun- tered in particular for Scotch whisky and Irish whiskey ; Whereas the usual system of refunds should, as far as possible, be applied on a similar basis ; whereas there- fore a refund should be paid to cereals fulfilling the conditions provided for in Article 9 (2) of the Treaty and used pro rata in terms of the quantities of spirit- uous beverages to be exported ; whereas, to this end, the quantities of such cereals placed under control should be made subject to an ovérall, flat-rate quota, calculated on the basis of national statistics supplied by the Member States concerned ; whereas use of the relationship which exists between the total quantities of spirituous beverages concerned which have been () OJ No L 281, 1. 11. 1975, p. 1. (2) See page 1 of this Official _]%umal. exported and the total quantities which have been sold seems to afford a fair and simple basis ; whereas for determining the quantities of cereals placed under control and the coefficient, the quantities having been subject to inward processing arrangements are to be excluded ; Whereas, in order to take account of the fact that the quota does not reflect foreseeable export trends, provi- sion should be made for it to be adjusted ; whereas it is also necessary to make provision for the quota to be adjusted in particular to guard against the possibility of payments of the refunds serving also to increase stocks abnormally; Whereas Article 16 (2) of Regulation (EEC) No 2727/75 provides for the possibility of differentiating the refund according to destination ; whereas, there- fore, objective criteria should be provided for which would lead to the abolition of the refund for certain destinations ; Whereas, in order to establish the quota, an obligation should be provided for to provide certain proof with regard to the export of the quantities of spirituous beverages ; whereas it is appropriate to provide that, in the case of goods returning to Community territory, the provisions of Article 2 of Regulation (EEC) No 754/76 (%) should apply if the special conditions are fulfilled ; ' : Whereas, since 1 August 1973 and until 30 June 1981, cereals fulfilling the conditions provided for in Article 9 (2) of the Treaty have been placed under control and used for the manufacture of spirituous beverages for export; whereas appropriate measures should therefore be applied to meet this situation ; Whereas, following the extension of the scope of export refunds in this sector, it would appear appro- priate to make certain consequential amendments to Council Regulation (EEC) No 3035/80 of 11 November 1980 laying down general rules for granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and the criteria for fixing the amount of such refunds (*), () OJ No L 89, 2. 4. 1976, p. 1. () OF No L 323, 29. 11. 1980, p. 27.