17.4.1999 Official Journal of the European Communities L 102/11 COMMISSION REGULATION (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organisation of the market of cereals ('), as last amended by Commission Regulation (EC) No 923/96 (%), and in particular Articles 13 and 21 thereof, and to the corresponding provisions of the other regulations on the common organisation of the markets in agricultural products, Having regard to Council Regulation (EC) No 2799/98 of 15 December 1998 establishing agrimonetary arrange- ments for the euro (}), and in particular Articles 3 and 9 thereof, ) Whereas Commission Regulation (EEC) No 3665/ 87 of 27 November 1987 laying down common detailed rules for the application of the system of exports refunds on agricultural products (*), as last amended by Regulation (EC) No 604/98 (°), has been repeatedly and substantially amended; whereas, on the occasion of fresh amendments, it should be recast for the sake of clarity; Whereas the general rules laid down by the Council provide for the refund to be paid upon proof being furnished that the products have been exported from the Community; whereas entitle- ment to the refund is acquired as soon as the products have left the Community market, when a single refund rate applies for all third countries; whereas, where the rate of refund is differentiated according to the destination of the products, enti- tlement to the refund is conditional on importation into a third country; Whereas the implementation of the Uruguay Round Agreement on Agriculture makes the grant of a refund subject, as a general rule, to the require- ment of an export licence comprising the advance fixing of the refund; whereas, however, deliveries in the Community for international organisations and for the armed forces, deliveries for victualling and exports of small quantities are special cases and of minor economic importance; whereas, for those reasons, provision has been made for a special system without an export licence, in the interests of simplifying such export operations and avoiding an 181, 1.7.1992, p. 21. 126, 24.5.1996, p. 37. 351, 14.12.1987, p. 1. 80, 18.3.1998, p. 19. oJ L o] L OJ L 349, 24.12.1998, p. 1. o] L oJ L ©) (©) 0 excessive administrative burden on economic oper- ators and the competent authorities; Whereas, within the meaning of this Regulation, the day of export is that during which the customs authorities accept the act by which the declarant shows his willingness to carry out the export of the products for which he seeks the benefit of an export refund; whereas such act is intended to draw the attention, and in particular the attention of the customs authorities, to the fact that the operation under consideration is being carried out with the aid of Community funds, in order that those customs authorities shall carry out suitable checks; whereas at the time of acceptance, products are placed under customs supervision until their actual export; whereas the date serves as a reference for establishing the quantity, nature and characteristics of the product exported; Whereas, in the case of consignments in bulk or in non-standard units, it is recognised that the exact net mass of the products can be known only after loading onto the means of transport; whereas, in order to deal with that situation, provision should be made for stating a provisional mass on the export declaration; Whereas, for the sake of the proper application of Council Regulation (EEC) No 386/90 of 12 February 1990 on the monitoring carried out at the time of the export of agricultural products receiving refunds or other amounts (°), as last amended by Regulation (EC) No 163/94 (), provision should be made so that verification of whether the export declaration matches the agricultural products is carried out at the time of loading of the container, lorry, vessel or other similar container; Whereas, where exports involve frequent consign- ments of small quantities, provision should be made for a simplified procedure as regards the rele- vant day to be used for the determination of the rate of refunds; Whereas, in order that the concept of ‘exportation from the Community’ may be interpreted con- sistently, it should be specified that a product is to be regarded as having been exported when it leaves the customs territory of the Community; 42, 16.2.1990, p. 6. oJ L OJ L 24, 29.1.19%4, p. 2.