2]. 12. %94 Official Journal of the European Communities No L 330/31 COMMISSION REGULATION (EC) No 3122/94 of 20 December 1994 laying down criteria for risk analysis as regards agricultural products receiving refunds THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 386/90 of 12 February 1990 on the monitoring carried out at the time of export of agricultural products receiving refunds or other amounts ('), as amended by Regulation (EC) No 163/94 (%), and in particular Article 6 thereof, Whereas the second subparagraph of Article 3 (2) of the said Regulation lays down that the rate of 5% per product sector may be replaced by a rate of § % covering all sectors in so far as the Member State applies a system for selecting products to be physically checked based on a risk analysis provided a minimum rate of 2% is respected ; whereas the scrutiny rate may justifiably be reduced in the case of non-Annex II products; Whereas the selection criteria should be defined in accordance with the procedure referred to in Article 6 of Regulation (EEC) No 386/90 ; Whereas the criteria must be adopted before 1 January 1995 since the new version of Article 3 (2) of Regulation . (EEC) No 386/90 provides for the use of risk analysis from that date; Whereas the Commission’s strategic  anti-fraud programme has stressed greater use of risk analysis, with particular emphasis on the exploitation of data bases; whereas that programme stresses cooperation between the Commission and the Member States while providing for such cooperation to be carried out with the utmost discre- tion ; Whereas these measures are necessary and appropriate and should be applied uniformly ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the relevant manage- ment committees, HAS ADOPTED THIS REGULATION: Article 1 The aim of risk analysis shall be to enable the targeting of physical checks on those products, individuals and legal () OJ No L 42, 16. 2. 1990, p. 6. () O No L 24, 29. 1. 1994, p. 2. entities and sectors presenting the greatest risk. It shall therefore identify the risks involved and assess the level of those risks in order to permit the selection of goods to be physically checked. Where, pursuant to the second subparagraph of Article 3(2) of Regulation (EEC) No 386/90, the Member States use risk analysis, they may notably rely on a certain number of the following criteria to select the export declarations relating to products to be physically checked : 1. as regards the products: — their origin, — their nature, — their characteristics in terms of the refund nomen- clature, — their value, — their customs status, — the risk of tariff slippage, — the rate of refund in terms of technical characteris- tics and the presentation of the goods (fat, water, meat, ash content, packaging, etc.), — their becoming newly eligible for refunds, — the quantity, — analyses of previous samples, — binding tariff information (BTI); 2. as regards trade : — its frequency, — the appearance of unusual trade- and/or the development of new trade, — diversions of trade; 3. as regards the refund nomenclature : — the rate of refund, — the nomenclatures in respect of which most export refunds are paid, — the risks of slippages of refund rates in terms of technical characteristics and the presentation of the goods (fat, water, meat, ash content, packaging, etc.);