L 320/26 Official Journal of the European Union 8.12.2005 COMMISSION REGULATION (EC) No 1993/2005 of 7 December 2005 on the adjustment of the export refunds on malt under Article 15(4) of Council Regulation (EC) No 1784/2003 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals ('), and in particular Article 18, first paragraph thereof, Whereas: (1)  Commission Regulation (EEC) No 1680/78 of 17 July 1978 on the adjustment of the export refunds on malt under Article 16(4) of Regulation (EEC) No 272775 (3 has been substantially amended (°). In the interests of clarity and rationality the said Regulation should be codified. (2)  In the case of barley malt exported during the first three months of the marketing year in respect of which the refund was fixed in advance before 1 July, Article 15(4) of Regulation (EC) No 1784/2003 lays down the conditions for adjusting the refund fixed in advance. (3) It must be ensured that, when such adjustment is to be made, the barley malt exported during the first three months of the marketing year was in stock at the end of the preceding marketing year or was made from barley in stock at that time; whereas the quantities of barley and malt in stock at the end of the marketing year in question must therefore be ascertained. The competent authorities of each Member State should be responsible for ascertaining such quantities and for taking all necessary steps to ensure compliance with the Community provisions concerning the adjustment of export refunds on malt exported during the period under consideration. (4 The measures provided for in this Regulation are in accordance with the opinion of the Cereal Management Committee, () O) L 270, 21.10.2003, p. 78. Regulation as amended by Commission Regulation (EC) No 1154/2005 (O] L 187, 19.7.2005, p. 11). (» OJ L 193, 18.7.1978, p. 10. Regulation as amended by Regulation (EEC) No 2029/86 (O] L 173, 1.7.1986, p. 44). (%) See Annex IL HAS ADOPTED THIS REGULATION: Article 1 1. The provisions of this Regulation shall apply to malt or barley in stock at the end of a marketing year which is exported as malt during the first three months of the following marketing year under a licence on which a refund was fixed in advance before 1 July. 2. For the purpose of determining the day of export, the relevant date shall be that on which customs formalities as referred to in Article 24(1) of Commission Regulation (EC) No 1291/2000 (%) are completed. Atrticle 2 1. To qualify for the adjustment of the export refund on barley malt under Article 15(4) of Regulation (EC) No 1784/2003 the exporter must: (a) if the malt was made from barley in stock at the end of the marketing year, supply the competent authority of the Member State responsible for paying the refund with documents certifying: (i) that the barley comes from stocks declared in accordance with Article 3 below to the competent authority of the Member State in whose territory they were situated; (i) that the malt was exported after 30 June and before 1 October of the year in question; (b) if the malt was in stock at the end of the marketing year, supply the competent authority of the Member State responsible for paying the refund with documents certifying: (i) that the malt comes from stocks declared in accordance with Article 3 below to the competent authority of the Member State in whose territory they were situated; (i) that the malt was exported after 30 June and before 1 October of the year in question. 2. The documents referred to in points (a)i)) and (b)) of paragraph 1 shall be kept by the competent authority responsible for paying the refund. () OJ L 152, 24.6.2000, p. 1.