18.7.2006 Official Journal of the European Union L 196/3 COMMISSION REGULATION (EC) No 1100/2006 of 17 July 2006 laying down, for the marketing years 2006/07, 2007/08 and 2008/09, detailed rules for the opening and administration of tariff quotas for raw cane-sugar for refining, originating in least developed countries, as well as detailed rules applying to the importation of products of tariff heading 1701 originating in least developed countries THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (1), and in particular Article 12(6) thereof, Having regard to Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (3), and in particular Articles 23(4) and 40(1) and 40(2)(f) thereof, Whereas: (1)  Article 12(4) of Regulation (EC) No 980/2005 lays down that, for products of tariff heading 1701 originating in a country which according to Annex I to that regulation benefits from the special arrangement for least developed countries, the Common Customs Tariff duties are to be reduced by 20 % on 1 July 2006, by 50 % on 1 July 2007, by 80 % on 1 July 2008 and by 100 % on 1 July 20009. (2)  Pursuant to Article 27 of Regulation (EC) No 318/2006 and to Article 36 of Commission Regulation (EC) No 951/2006 of 30 June 2006 laying down detailed rules for the implementation of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector (’), additional duties may be imposed on imports where certain conditions are met. Within the framework of the reform of the common market in the sugar sector, analyses have been made on quantities which are likely to be imported from least developed countries pursuant to Article 12(4) of Regulation (EC) No 980/2005. Within these quantitative limits, such imports are unlikely to disturb the Community market. Therefore, the full application of additional duties to such imports would be disproportionate, and any additional duties on such imports should be reduced commensu- rately with the reductions in Common Customs Tariff () OJ L 169, 30.6.2005, p. 1. () O L 58, 28.2.2006, p. 1. () O] L 178, 1.7.2006, p. 24. duties provided for in the same Article, particularly given the objective of providing duty-free and quota-free access for such imports in accordance with Regulation (EC) No 980/2005. Imports pursuant to Article 12(5) of Regu- lation (EC) No 980/2005 are not subject to additional duties. (3)  Article 12(5) of Regulation (EC) No 980/2005 lays down that, until those Common Customs Tariff duties are entirely suspended, a global tariff quota at zero duty is to be opened every marketing year for raw cane-sugar for refining of CN code 1701 11 10, originating in a least developed country. Such a tariff quota was made available by Commission Regulation (EC) No 1381/2002 of 29 July 2002 laying down detailed rules for the opening and administration of the tariff quotas for raw cane-sugar for refining, originating in least developed countries, for the marketing years 2002/03 to 2005/06 (4, and is to continue to be made available until 30 June 2009. The tariff quota for the marketing year 2006/07 is to be equal to 149 214 tonnes, expressed as ‘white-sugar equivalent’, for products of CN code 17011110. For each of the following marketing years, the quota is to be increased by 15 % over the quota of the previous marketing year. (4)  The opening and administration of those tariff quotas should be implemented within the framework of the common trading system established by Regulation (EC) No 318/2006, in particular as regards the system of applications for import licences. (5)  The quantities of sugar for refining benefiting from the reduced Common Customs Tariff duties or from the global tariff quotas should be imported under conditions which meet the traditional supply needs for refining of the Member States, referred to in Article 29 of Regu- lation (EC) No 318/2006. (6)  To ensure an adequate price for the raw sugar exported by least developed countries to the Community, a minimum price to be paid by the refiners should be fixed. The purchase price paid should be at least equal to the guaranteed price referred to in Article 30(1) of Regulation (EC) No 318/2006. () O] L 200, 30.7.2002, p. 14.