L 274/6 Official Journal of the European Union 5.10.2006 COMMISSION REGULATION (EC) No 1468/2006 of 4 October 2006 amending Regulation (EC) No 595/2004 laying down detailed rules for applying Council Regulation (EC) No 1788/2003 establishing a levy in the milk and milk products sector THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1788/2003 of 29 September 2003 establishing a levy in the milk and milk products sector (1), and in particular Articles 3(3) and 24 thereof, Whereas: In order to ensure harmonised implementation of the rules regarding the period of notice and conditions for withdrawal of the individual reference quantity or approval provided for in Articles 8(4) and 11(4) of Commission Regulation (EC) No 595/2004 (%), the relevant provisions need clarification. Furthermore, to facilitate management by Member States the deadlines set up in those Articles need to be adapted. Article 10 of Regulation (EC) No 595/2004 provides for the way the fat content of milk is to be taken into account when drawing up the definitive statement of quantities. The experience has shown that some producers whose reference fat content is very high and not representative for their current dairy herd and milk production can benefit from a significant fat correction. In order to prevent the unfair use of the fat correction mechanism, a limit for the negative correction of fat should therefore be set up. It is however appropriate to apply this provision as from the 12 month period, as referred to in Article 1(1) of Regulation (EC) No 1788/2003, starting on 1 April 2007 so that the quan- tities of milk marketed during the current 12 month period are not affected by the new arrangements. In accordance with Article 3(1) of Regulation (EC) No 1788/2003 as amended by Regulation (EC) No 1406/2006, the levy due shall be paid by Member States in the period between 16 October to 30 November of each year. Therefore the deadline set in Article 15 of Regulation (EC) No 595/2004 in which the levy due to the European Agricultural Guarantee Fund (EAGF) has to be paid and declared should be changed. () OJ L 270, 21.10.2003, p. 123. Regulation as last amended by Regulation (EC) No 1406/2006 (O] L 265, 26.9.2006, p. 8). () O] L 94, 31.3.2004, p. 22. (4) Article 26(3) of Regulation (EC) No 595/2004 provides for an update of the questionnaire in Annex I to that Regulation, duly completed pursuant to Article 8(2)(b) of Regulation (EC) No 1788/2003, to be communicated to the Commission before 1 December, 1 March, 1 June and 1 September each year. Such updates may give rise to a different amount of levy due. The way the adjusted amounts due to the European Agricultural Guarantee Fund (EAGF) in accordance with Article 3 of Regulation (EC) No 1788/2003 have to be declared should therefore be laid down. In accordance with Article 16(1) of Regulation (EC) No 595/2004, Member States determine priority categories of producers for redistributing the excess levy on the basis of one or more objective criteria. Experience has shown that Member states need more clarity and more flexibility for the definition of priority categories. In accordance with Article 3(1) of Regulation (EC) No 1788/2003, Member States are to pay the levy into the EAGF within the limit of 99 % of the amount due. In cases where the remaining 1% is not fully needed for cases of bankruptcy or definitive inability of producers to pay the levy, Member States should be allowed to use the remaining amount in accordance with the criteria for the distribution of the excess levy provided for in Article 13(1) of that Regulation. In accordance with Article 24(6) of Regulation (EC) No 595/2004 producers making direct sales have to keep available all records of milk and milk products which have been produced including those which have been produced but not sold or transferred. These book- keeping requirements are considered as disproportionate for some small direct sellers producing marginal quan- tities of less than 5000 kg milk equivalent. These producers should therefore be exempted from the obli- gation of keeping records of milk or milk products not sold or transferred. Regulation (EC) No 595/2004 should therefore be amended accordingly. The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,