246 } Official Journal of the European Communities 31.3.72 Official Journal of the European Communities No L 78/1 REGULATION (EEC) No.616/72 OF THE COMMISSION of 27 March 1972 on detailed rules for the application of export refunds and levies on olive oil THE COMMISSION OF THE EUROPEAN COM- MUNITIES, Having regard to the Treaty establishing the European Economic Community; Having regard to Council Regulation No 136/66/EEC! of 22 September 1966 on' the establishment of a  common organization of the market in oils and fats, as last amended by Regulation (EEC) No 2727/71%; Having regard to Council Regulation -No 162/66/EEC? of 27 October 1966 on trade in oils and fats between the Community and Greece; Having regard to Council ‘Regulation No 171/67/EEC* of 27 June 1967 on export refunds and levies on olive oil, as last amended by Regulation (EEC) No 444/725 and in particular Article 11 thereof; Whereas, to ensure that the export refund system is correctly applied, oils with a high free fatty acid content which are produced and marketed on a very small scale should be excluded from the refund; whereas for the same purpose subheading No 15.07 A II of the Common Customs Tariff should be subdivided into virgin olive oil and other oil falling within the same subheading; : Whereas, if the export levy is to be fully effective, the . - amount of that levy should be equal to the maximum amounts fixed in accordance with Article 10 (2) of Regulation No 171/67/EEC; whereas, however, the levy is fixed only where the difference between the 1 0] No 172, 30.9.1966, p. 3025/66. * OJ No L 282, 23.12.1971, p. 8. 3+ O] No 197, 29.10.1966, p. 3393/66. 4 O No 130, 28.6.1967, p. 2600/67. 5 O] No L 54, 3.3.1972, p. 6. cif. price and the market target price for unrefined olive oil might give rise to exports which could lead to disturbances on the Community market; Whereas since the volume of traditional exports in small containers is not noticeably affected by the trend of world prices, provision should be made for- an exemption from the levy in respect of these exports; whereas, however, an exemption in excess of the lowest packaging costs could lead to speculative exports in small containers; whereas the exemption - should rhercfore be limited to the level of these costs; Whereas the measures provided for in this Regulation are in accordance with the Opinion of the Management Committee for Oils and Fats; HA_S ADOPTED THIS REGULATION: Article 1 The export refund shall be granted only on olive oils with a free fatty acid content expressed as oleic acid of not more than 30 g per 100 g. Article 2 For the purposes of granting the export refund, products falling within subheading No 15.07 A 1I of the Common Customs Tariff shall be subdivided as follows: : — 15.07 A II (a): virgin olive oil; — 15.07 A I (b): other. Article 3 The amounts of the export levies on olive oil shall be equal to the maximum amounts resulting from the application of Article 10 (7) of Regulation No 171/67/EEC.