Official Journal of the European Communities No L 288/7 COMMISSION REGULATION (EC) No 2713/94 of 8 November 1994 amending Regulation (EEC) No 2053/89 laying down detailed rules for the application of the minimum import price system for certain processed cherries THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the Eutopean Community, Having regard to Council Regulation (EEC) No 426/86 of 24 February 1986 on the common organization of the ‘market in products processed from fruit and vegetables (') as last amended by Commission Regulation (EC) No 1490/94 (%), and in particular Articular 9 (6) thereof, Whereas Article 2 (3) of Commission Regulation (EEC) No 2053/89 (), as last amended by Regulation (EEC) No 3821/92 (%), lays down the terms under which the weighted average of resale prices of certain processed cherries is considered to be the import price ; whereas, in order to prevent any artificial reduction in protection, provision should be made for customs import charges corresponding to entry and indirect taxes actually paid on importation to be deducted from the resale prices recorded ; whereas Article 2 (6) of that Regulation defines ‘end user’; whereas manufacturers who put up the product in immediate packings cannot be covered by the term since even if such packaging and presentation results in a change in the CN code, it cannot be con- sidered processing for the purposes of the provisions in question ; Whereas Article 6 of Regulation (EEC) No 2053/89 provides for a special control procedure; whereas ex- perience shows that where that procedure is applied, the release of the goods for free circulation should only be authorized once the security laid down in Article 248 of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code () has been lodged, as last amended by Regulation 2193/94 (%) ; whereas that security - should be demanded if the customs authorities have doubts as to the authenticity of the import price, even prior to the checks provided for in the said Article 248 ; whereas, in the case of a posteriori checks, it should be made clear that steps are being taken to recover duties () OJ No L 49, 27. 2. 1986, p. 1. () OJ No L 161, 29. 6. 1994, p. 13. () OJ No L 195, 11. 7. 1989, p. 11. () OJ No L 387, 31. 12. 1992, p. 24. () O] No L 253, 11. 10. 1993, p. 1. (9 OJ No L 235, 9. 9. 1994, p. 6. owed in accordance with Article 220 of Council Regula- tion (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (°) ; whereas, in addition, it should be made clear that interest is payable on duties owed under all control procedures ; Whereas Article 7 (1) of Regulation (EEC) No 2053/89 lays down the terms under which the minimum import price may be deemed to be observed ; whereas experience shows that, to avoid distortion, account needs to be taken of the customs import charges actually paid and of the cost of any treatment the imported product undergoes after importation and prior to sale to the end user; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Products Processed from Fruit and Veget- ables, HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No 2053/89 is hereby amended as follows : 1. Article 2 is amended as follows : (a) paragraph 3 is replaced by the following: ‘3. Where it is found that prices on resale, directly or via commercial intermediaries, are, after deduction of the import duties actually paid, less than the minimum price as regards more than 15 % of any consignment imported, the weighted average of those adjusted prices shall be deemed the import price.’; (b) paragraph 6 is replaced by the following: ‘6.  For the purposes of this Regulation, the end user shall mean either a manufacturer who uses the product in question with a view to processing it, otherwise than by packaging it, into a product covered by a CN code other than that shown in the declaration of release for free circulation, or a retailer selling exclusively to consumers.’; () OJ No L 302, 19. 10. 1992, p. 1.