29.12.2000 Official Journal of the European Communities L 333/79 COMMISSION REGULATION (EC) No 2886/2000 of 27 December 2000 derogating from Article 31(10) of Council Regulation (EC) No 1255/1999 on the common organisation of the market in milk and milk products as regards proof of arrival at destination in the case of differentiated refunds and laying down detailed rules for the application of the lowest export refund rate for certain milk products THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, in the Europe Agreement with Poland. One of those concessions results in a differentiation of refunds from 1 January 2001 for certain products falling within CN code 0405 as a result of the abolition of refunds on those products exported to Poland. Having regard to Council Regulation (EC) No 1255/1999 of 17 (5 Article 20b of Commission Regulation (EC) No 174/ May 1999 on the common organisation of the market in milk 1999 of 26 January 1999 laying down special detailed and milk products ('), as last amended by Regulation (EC) No rules for the application of Council Regulation (EEC) No 1670/2000 (°), and in particular Article 31(10) and (14) 804/68 as regards export licences and export refunds in thereof, the case of milk and milk products (¢), as last amended by Regulation (EC) No 2884/2000 (7), provides for the obligation for operators to present to the competent Whereas: authorities, on importation into Poland of certain prod- ucts falling within CN code 0405, a certified copy of the o ) ) export licence and the relevant export declaration. The (1) The third indent of Article 31(10) of Regulation (EC) No export licence must include specific information guaran- 1255/1999 stipulates that in the case of differentiated teeing that no export refund has been granted on the refunds the refund is to be paid on presentation of proof products in question. The Polish authorities have under- that the products have reached the destination indicated taken to ensure that Article 20b of Regulation (EC) No on the licence or another destination for which a refund 174/1999 is complied with. was fixed. Exceptions to that rule are possible provided that conditions are laid down offering equivalent guaran- tees. (6)  Those special arrangements must therefore be taken into account when applying the above provisions of Regula- ) ) tions (EC) No 1255/1999 and (EC) No 800/1999 so that @ In thf:_ event that. export refunds are  differentiated exporters are not burdened with unnecessary costs in accord{ng. to destmgﬁon, Article 18(1) and (2) O,f their trade with third countries. To that end, when the Commission Regulation (EC) No 80(,)/ 1999 of 15 April lowest refund rate is determined, no account is to be 1999 ltaymg down common detailed rules for , the taken of the rates fixed under the conditions and for the application of the system of export refunds on agricul- particular destination in question tural products (}), as amended by Regulation (EC) No ’ 1557/2000 (%), stipulates that part of the refund, calcu- lated using the lowest rate for the refund, is to be paid (7)  The measures provided for in this Regulation are in on application by the exporter once proof is furnished accordance with the opinion of the Management that the product has left the customs territoriy of the Committee for Milk and Milk Products, Community. (3)  Under special arrangements with certain third countries, the refund rate applicable to the export of certain milk products to those countries may be lower, in some cases by a large amount, than the refund normally applied. It HAS ADOPTED THIS REGULATION: is also possible that no refund may be fixed so that no lowest rate of the refund can be fixed either. (4)  Council Regulation (EC) No 2851/2000 (°) establishes Artide 1 certain concessions in the form of Community tariff quotas for certain agricultural products and provides for an adjustment, as an autonomous and transitional By derogation from the third indent of Article 31(10) of Regu- lation (EC) No 12551999, proof of arrival at destination shall not be required fro the products falling within CN code 0405 referred to in Article 1(e) of Regulation (EC) No 1255/1999. measure, of certain agricultural concessions provided for () O] L 160, 26.6.1999, p. 48. () O] L 193, 29.7.2000, p. 10. () O] L 102, 17.4.1999, p. 11. (% O] L 179, 18.7.2000, p. 6. () O] L 332, 28.12.2000, p. 7. () O] L 20, 27.1.1999, p. 8. () See page 76 of this Official Journal.