L 21/16 Official Journal of the European Union 30.1.2007 COMMISSION REGULATION (EC) No 88/2007 of 12 December 2006 laying down special detailed rules for the application of the system of export refunds on cereals exported in the form of pasta products falling within CN codes 1902 11 00 and 1902 19 (Codified version) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (), and in particular Articles 8(3) and 20 thereof, Whereas: (1)  Commission Regulation (EEC) No 2723/87 of 10 September 1987 laying down special detailed rules for the application of the system of export refunds on cereals exported in the form of pasta products falling within subheadings 1902 11 00 and 1902 19 of the combined nomenclature () has been substantially amended several times (?). In the interests of clarity and rationality the said Regulation should be codified. () Article 19(2) of Commission Regulation (EC) No 1043/2005 of 30 June 2005 implementing Council Regulation (EC) No 344893 as regards the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds (*) provides that the refund on goods falling within CN codes 19021100 and 190219 may be differentiated according to their destination. (3)  The Settlement in the form of an Exchange of Letters between the European Economic Community and the United States of America on Community exports of pasta products to the United States of America approved by Council Decision 87/482[EEC (°) provided () OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regu- lation (EC) No 2580/2000 (O] L 298, 25.11.2000, p. 5). () OJ L 261, 11.9.1987, p. 11. Regulation as last amended by Regu- lation (EC) No 1713/2006 (O] L 321, 21.11.2006, p. 11). (}) See Annex III ( OJ L 172, 5.7.2005, p. 24. Regulation as last amended by Regu- lation (EC) No 1792/2006 (O] L 362, 20.12.2006, p. 1). () O] L 275, 29.9.1987, p. 36. for such differentiation, with effect from 1 October 1987, in the case of exports of the said goods to the United States of America. (4)  Article 18 of 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 agri- cultural products (°) provides that the part of the refund paid once the product has left the customs territory of the Community is to be calculated on the basis of the lowest rate of refund. That provision may impede exports of pasta products falling within CN codes 1902 11 00 and 1902 19 to destinations other than the United States of America. Therefore, an exception should be made to that rule. (5)  Consequently, it is important to lay down detailed rules for applying the refund system which prevent the admin- istrative  control formalities from being unduly burdensome. For this purpose exceptions should be made to some of the detailed rules laid down in Regu- lation (EC) No 800/1999. (6)  Following the decisions taken under the common commercial policy, provision should be made so that pasta products falling within CN codes 1902 11 00 and 190219 and exported to the United States are ac- companied either by a certificate stating that they are being exported following an inward processing operation or by a certificate stating that they qualify for a rate of refund applicable, in the case of exports to the United States of America, to the basic cereal products used in their manufacture. The said pasta products may have been manufactured from basic cereal products some of which have been subject to inward processing arrangements and some of which have been in one of the situations referred to in Article 23(2) of the Treaty. Accordingly, provision should be made so that any one quantity of pasta products exported to the United States of America may be accom- panied by only one of the said certificates. (7)  If the system is to be properly managed, the competent authorities in the Member States must communicate the necessary statistics to the Commission. (®) OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regu- lation (EC) No 1913/2006 (O] L 365, 21.12.2006, p. 52).