No L 328/42 Official Journal of the European Communities 20. 12. 94 COMMISSION REGULATION (EC) No 3108/%4 of 19 December 1994 on transitional measures to adopted on account of the accession of Austria, Finland and Sweden in respect of trade in agricultural products THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to the Act of Accession of Norway, Austria, Finland and Sweden ('), and in particular Article 149 (1) thereof, v Whereas, in order to avoid the risk of deflection of trade, in relation to the common organization of agricultural markets, due to the accession of the three new States to the European Union, transitional measures must be adopted ; Whereas, in the interest of simplification, a system should be applied on the basis of the principle that intra- Community transactions begun before 1 January 1995 should remain subject to the provisions applicable before that date ; Whereas, since the completion of the single market, the movement of agricultural products has not been subject to any control at the internal borders; whereas, therefore, systematic taxation of products which are the subject to deflection of trade, either on their consignment from one Member State to another or on their entry into a Member State from another, does not appear to be sufficiently effective ; whereas trade deflections liable to disrupt the market organizations often involve products moved artifi- cially with a view to enlargement and do not form part of the normal stocks of the State concerned ; whereas, there- fore, provisions should be made for the taxation of surplus stocks in the new Member States; Whereas it is necessary to prevent goods in respect of which export refunds were paid before 1 January 1995 from benefiting from a second refund when exported to third countries after 31 December 1994 ; Whereas this Regulation is without prejudice to any specific transitional measures which might subsequently be adopted for certain product sectors; Whereas these measures are necessary and appropriate and must be applied in a uniform fashion ; Whereas the relevant management committees have not delivered an opinion within the time limits laid down by their chairmen, (") OJ No C 241, 29. 8. 1994, p. 1. HAS ADOPTED THIS REGULATION : Article 1 For the purposes of this Regulation, the Community as constituted on 31 December 1994 is hereinafter called the ‘Community of Twelve’ and Austria, Finland and Sweden are hereinafter called the ‘new Member States’. Article 2 Agricultural products or non-Annex II goods for which the declaration of export or of placing under one of the procedures referred to in Articles 4 and 5§ of Council Regulation (EEC) No 565/80 (?), has been accepted in the Community of Twelve by 31 December 1994 and which are placed on the market in the new Member States after that date shall be subject: (a) in the Community of Twelve, to the provisions appli- cable until 31 December 1994 for the system of export refunds and, where appropriate, export licences or advance fixing certificates, including those on the use of the TS5 control copy referred to in Article 472 of Commission Regulation (EEC) No 2454/93 (3); (b) in the new Member States ; — to the arrangements applicable to trade between the Community of Twelve and the new Member States as at 31 December 1994 if the products in question are accompanied by proof of origin, — to the arrangements applicable to trade with third countries as at 31 December 1994 in all other cases. Article 3 Agricultural products or non-Annex II goods for which the declaration of export has been accepted in the new Member States by 31 December 1994 and: — which are put on the market in the Community of Twelve after that date shall be subject, in the Commu- nity of Twelve : — to the arrangements applicable to trade between the Community of Twelve and the new Member States on 31 December 1994 if the products in question are accompanied by proof of origin, — to the arrangements applicable to trade with third countries on 31 December 1994 in all other cases, () OJ No L 62, 7. 3. 1980, p. 5. () OJ No L 253, 11. 10. 1993, p. 1.