25. 5. 95 ’ Official Journal of the European Communities No L 118/45 COMMISSION REGULATION (EC) No 1182/95 - of 24 May 1995 laying down certain transitional measures concerning the implementation of the Uruguay Round Agreement on Agriculture in the beef and veal sector THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 3290/94 of 22 December 1994 on the adjustments and transitional arrangements required in the agriculture sector in order to implement the agreements concluded during the Uruguay Round of multilateral trade negotiations ('), and. in par- ticular Article 3 thereof, Having regard to Council Regulation (EEC) No 805/68 of 27 June 1968 on the common organization of the market ~in beef and veal (}), as last amended by Regulation (EC) No 424/95 (), and in particular Article 15 thereof, Whereas, in order to ensure that a distinction is made between quantities exported before and quantities exported after the date of entry into force of the Uruguay Round Agreement on Agriculture, Article 1 of Commis- sion Regulation (EC) No 1521/94 (*) lays down that the period of validity of licences issued under the current arrangements is limited to the day preceding the entry into force of the said Agreement for the product concerned ; whereas that provision could lead to an inter- ruption of export flows when the Uruguay Round Agree- ment on Agriculture enters into force ; whereas, to avoid such a disruption of trade, transitional measures should be adopted to permit the use of export licences issued before the date of entry into force of the Uruguay Round Agree- ment on Agriculture after that date, except in special cases ; Whereas the Council has generally subjected the granting of any refund to the submission of an export licece with the refund fixed in advance on the basis of the destina- tion; whereas, where the destination is changed, the refund applicable to the actual destination is paid up to the amount applicable to the destination specified in advance ; whereas, in order to prevent the systematic and improper specification of those destinations with the highest refunds, a penalty should be introduced where a change is made to a destination with a lower rate of refund than that applicable to the destination originally specified ; () OJ No L 349, 31. 12. 1994, p. 105. ) O No L 148, 28. 6. 1968, p. 24. () OJ No L 45, 1. 3. 1995, p. 2. () OJ No L 162, 30. 6. 1994, p. 47. Whereas, in order to ensure precise administration of the quantities to be exported, licences should be issued after a period of consideration and the information to be notified to the Commission and the method to be used for that notification should be specified; whereas derogation should be made from the rules regarding tolerance; Whereas quantities exported as international food aid within the meaning of Article 10 (4) of the Uruguay Round Agreement on Agriculture should be identified ; Whereas deliveries in the Community for the purpose of victualling, for international organizations and for armed forces, and exports of small quantities are of a highly specific nature and of minor economic significance ; whereas, for those reasons, provision has been made for a simplified arrangement for paying export refunds the aim of which is to facilitate the export operation and to avoid an unnecessary administrative burden on the economic operators and national authorities; whereas, for that reason, the simplified arrangement for the payment of export refunds for the abovementioned deliveries should be retained without making compulsory the submission of an export licence with advance fixing of the refund ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Beef and Veal, HAS ADOPTED THIS REGULATION : Article 1 This Regulation lays down, for the products referred to in point (a) of Article 1 (1) of Regulation (EEC) No 805/68, as well as for products covered by CN codes 0102 10, 1602 50 31 to 1602 50 80 and 160290 69, the detailed transitional rules for the issue of export licences with advance fixing of the refund before the entry into force of the arrangements laid down in the Uruguay Round Agreement on Agriculture (hereinafter referred to as ‘the Agreement). The licences shall be entered in the accounts for the first year of the period of implementation of the Agreement. Article 2 1. Applications may be made for export licences with advance fixing of the refund for export operations carried out from 1 July 1995.