18.9.2008 Official Journal of the European Union L 249/9 COMMISSION REGULATION (EC) No 904/2008 of 17 September 2008 laying down the methods of analysis and other technical provisions necessary for the application of the export procedure for goods not covered by Annex I to the Treaty (Codified version) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 265887 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (*), and in particular Article 9 thereof, Whereas: (1)  Commission Regulation (EEC) No 4056/87 of 22 December 1987 laying down the methods of analysis and other technical provisions necessary for the implementation of Regulation (EEC) No 3035/80 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 (?) has been substantially amended (°). In the interests of clarity and rationality the said Regulation should be codified. (2)  In order to ensure uniform treatment of the exportation from the Community of goods covered by Council Regu- lation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (¥, it is important to define the analytical methods and other provisions of a technical nature. (3)  The measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee, HAS ADOPTED THIS REGULATION: Article 1 This Regulation lays down the methods of analysis necessary for the application of Regulation (EC) No 344893 as regards the export of goods not covered by Annex I to the Treaty or, in the absence of a method of analysis, the nature of the analytical operations to be carried out or the principle of a method to be applied. ) OJ L 256, 7.9.1987, p. 1. ") O] () OJ L 379, 31.12.1987, p. 29. (%) See Annex L. (% OJ L 318, 20.12.1993, p. 18. Article 2 In accordance with the notes to Annex IV to Commission Regulation (EC) No 1043/2005 (°) and for the purposes of applying that Annex, the ‘Data obtained from the analysis of the goods’ set out in column 3 shall be obtained using the methods, procedures and formulae referred to in this Article: 1. Sugars High performance liquid chromatography (HPLC) shall be used for the individual determination of sugars. A. The sucrose content mentioned in column 3 of Annex IV to Regulation (EC) No 1043/2005 shall be equal to: (@) S+ (2F) x 0,95, if the glucose content is not less than the fructose content, or (b) S+ (G+F x 0,95, if the glucose content is less than the fructose content where: S = is the sucrose content determined by HPLC, F = is the fructose content determined by HPLC, G = is the glucose content determined by HPLC, Where the presence of a lactose hydrolysate is declared and/or quantities of lactose and galactose are detected, a glucose content, equivalent to the galactose content (determined by HPLC), shall be deducted from the glucose (G) content before any other calculation is made. B. The glucose content mentioned in column 3 of Annex IV to Regulation (EC) No 1043/2005 shall be equal to: @ G-F where the glucose content is more than the fructose content () O] L 172, 5.7.2005, p. 24.