No L 258/6 Official Journal of the European Communities 16. 10. 93 COMMISSION REGULATION (EEC) No 2825/93 of 15 October 1993 laying down certain detailed rules for the application of Council Regulation (EEC) No 1766/92 as regards the fixing and granting of adjusted refunds in respect of cereals exported in the form of certain spirit drinks THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organization of the . market in cereals ('), as amended by Regulation (EEC) No 2193/93 (%), and in particular Article 13 (5) thereof, Having regard to Council Regulation (EEC) No 3813/92 of 28 December 1992 on the unit of account and the conversion rates to be applied for the purposes of the common agricultural policy (}), and in particular Article 6 (2) thereof, ' Whereas Article 13 (5) of Regulation (EEC) No 1766/92 provides that, in so far as it is necessary to take account of the particular features of the production of certain spiri- tuous beverages obtained from cereals, the criteria for granting export refunds may be adapted to this particular situation ; whereas it would appear necessary to provide for such adjustment for certain spirit drinks where, on the one hand, the price of cereals at the moment of export is not linked to the price of cereals at the moment of production and, on the other hand, the final product derives from a mixture of numerous products, so that it has become impossible to monitor the identity of the - cereals incorporated in the final product for exportation, all the more so since those spirit drinks are also subject to compulsory ageing of at least three years; Whereas difficulties of this nature have been encountered in particular in respect of Scotch whisky, Irish whiskey and Spanish whisky ; : Whereas the usual system of refunds should, as far as possible, be applied on a similar basis ; whereas a refund should therefore be paid for cereals meeting the condi- tions provided for in Article 9 (2) of the Treaty used pro rata in terms of the quantities of spirit drinks exported ; whereas, to this end, the quantities of such distilled cereals should be multiplied by an overall, flat-rate coeffi- cient calculated on the basis of national statistics supplied by the Member States concerned ; whereas use of the ratio between the total quantities of spirit drinks concerned () OJ No L 181, 1. 7. 1992, p. 21. () OJ No L 196, 5. 8. 1993, p. 22. () OJ No L 387, 31. 12. 1992, p. 1. which have been exported and the total quantities which have been sold seems to afford a fair and simple basis ; whereas it is necessary to define what is meant by ‘total quantities exported’ and ‘total quantities marketed’; whereas, for the purpose of determining the quantities of cereals distilled and the coefficient, the quantities subject to inward processing arrangements should be excluded ; Whereas it is necessary to make provision for the coeffi- cient to be adjusted in particular to guard against the possibility that payments of the refunds might serve to increase stocks abnormally ; Whereas Article 13 (2) of Regulation (EEC) No 1766/92 provides for the possibility of differentiating the refund according to destination; whereas, therefore, objective criteria should be provided for which would lead to the abolition of the refund for certain destinations ; Whereas the day determining the applicable refund rate should be fixed ; whereas that day should be linked in the first instance to the time at which the cereals are placed under control and, for the quantities distilled subse- quently, to each fiscal distillation period ; whereas before the refund is paid proof must be furnished in the form of a distillation declaration that the cereals have been distilled ; whereas such a declaration must contain the information necessary for the calculation of the refunds; whereas the first day of each fiscal distillation period may also be the operative event for the agricultural conversion rate pursuant to Article 6 of Regulation (EEC) No 3813/92; Whereas it is necessary for the purposes of this Regula- tion to record that the products have left the Community and in certain cases to identify their destination as well ; whereas it is thus necessary to employ the definition of exportation set out in Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (¥} and to use the evidence provided for in Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the applicaiton of the system of export refunds on agricultural products (), as last amended by Regulation (EEC) No 1708/93 (%) ; () OJ No L 302, 19. 10. 1992, p. 1. ) O No L 351, 14. 12. 1987, p. 1. () OJ No L 159, 1. 7. 1993, p. 77.