31. 1. 96 Official Journal of the European Communities No L 24/3 COMMISSION REGULATION (EC) No 158/96 of 30 January 1996 amending Regulation (EEC) No 2670/81 laying down detailed implementing rules in respect of sugar production in excess of the quota THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 1785/81 of 30 June 1981 on the common organization of the markets in the sugar sector ('), as last amended by Regula- tion (EC) No 1101/95 (3, and in particular Article 26 (3) thereof, Whereas Article 26 of Regulation (EEC) No 1785/81 lays down that C sugar, C isoglucose and C inulin syrup may not be disposed of on the Community’s internal market and must be exported in the natural state before 1 January following the end of the marketing year in ques- tion ; whereas the same Article also lays down that a charge will be levied on C sugar, C isoglucose and C inulin syrup proof of whose export in the natural state within the required period has not been furnished at a date to be determined; Whereas the common organization of the market in sugar governed by Regulation (EEC) No 1785/81 has been extended to inulin syrup falling within CN codes ex 17026090 and 170290 80; whereas, therefore, the production quota scheme which it provides for applies to that product ; whereas Commission Regulation (EEC) No 2670/81 (}), as last amended by Regulation (EEC) No 1754/93 (*), should also be amended accordingly ; Whereas the Agreement on Agriculture resulting from the Uruguay Round of multilateral trade negotiations led, in particular, to the suppression from 1 July 1995 of the variable import levies provided for by the common orga- nization of the market in sugar; whereas, therefore, the abovementioned charge to be levied should from now on be determined by reference to import charges for the product in question ; Whereas experience has shown that levying a flat-rate charge in the case of substitute exports of sugar or isoglu- cose cannot be justified ; Whereas this Regulation is in accordance with the opinion of the Management Committee for Sugar, () OJ No L 177, 1. 7. 1981, p. 4. @) OJ No L 110, 17. 5. 1995, p. 1. () OJ No L 262, 16. 9. 1981, p. 14. () OJ No L 161, 2. 7. 1993, p. 45. HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No 2670/81 is hereby amended as follows : 1. Article 1 (1) is replaced by the following : ‘1. The products referred to in Article 26 (1) of Regulation (EEC) No 1785/81 shall be considered to have been exported if: (a) without prejudice to the other provisions of this Regulation, the proof referred to in Article 2 is in the possession of the competent agency of the Member State of production whichever the Member State of export of the C sugar, C isoglu- cose or C inulin syrup may have been; (b) the export declaration in question is accepted by the Member State of export before 1 January fol- lowing the end of the marketing year during which the C sugar, C isoglucose or C inulin syrup was produced ; (c) the C sugar, C isoglucose or C inulin syrup or a corresponding quantity within the meaning of Article 2 (3) has left the customs territory of the Community not later than 60 days after the 1 January referred to in point (b); (d) the product has been exported without either refund or levy as white sugar or raw sugar that has not been denatured or as syrups obtained prior to sugar in solid form and falling within CN codes 1702 60 90 and 1702 90 99, such as isoglucose in its natural state or inulin syrup in its natural state. Except in cases of force majeure, if any of the condi- tions provided for in the first subparagraph are not fulfilled, the quantity of C sugar, C isoglucose or C inulin syrup concerned shall be considered to have been disposed of on the internal market. In cases of force majeure, the competent agency of the Member State on whose territory the C sugar, C isoglu- cose or C inulin syrup was produced shall decide on the necessary measures on the basis of the circum- stances cited by the party concerned. ) Where the C sugar, C isoglucose or C inulin syrup is exported from the territory of a Member State other than that in which it has been produced, those measures shall be taken after receiving the opinion, where appropriate, of the competent authorities of that Member State.’