21. 9. 95 Official Journal of the European Communities No L 224/13 COMMISSION REGULATION (EC) No 2221/95 of 20 September 1995 laying down detailed rules for the application of Council Regulation (EEC) No 386/90 as regards physical checks carried out at the time of export of agricultural products qualifying for 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 (9, and in particular Article 6 thereof, Whereas Commission Regulation (EEC) No 2030/90 (%) lays down rules for the application of Regulation (EEC) No 386/90 ; whereas it lays down detailed rules confined to the specifications strictly necessary for the Community system to be applied rapidly, subject to subsequent addi- tions in the light of experience gained, in particular as regards the quality aspects of the physical checks in ques- tion ; Whereas account should be taken of existing measures on checking, and in particular those contained in the fol- lowing instruments : — Commission Regulation (EEC) No 2200/87 of 8 July 1987 laying down general rules for the mobilization in the Community of products to be supplied as Community food aid (*), as amended by Regulation (EEC) No 750/91 (), — Commission Regulation (EEC) No 3665/87 of 27 November 1987 laying down common detailed rules for the application of the system of export refunds on agricultural products (%), as last amended by Regulation (EC) No 1384/95(); Whereas in its supplementary report to the Council of the application of Regulation (EEC) No 386/90 (), the Commission stated its intention to define precisely the term ‘physical check’ as used in Article 2 (a) of Regulation (EEC) No 386/90, in order to achieve uniform application of the Community rules in the Member States ; Whereas measures should be taken allowing verification at any time of whether the check rate of 5 % has been reached ; Whereas a measure should be introduced to take account of cases where the number of exports dealt with by a customs office is minimal ; L 42, 16. 2. 1990, p. 6. L 24, 29. 1. 1994, p. 2. L 186, 18. 7. 1990, p. 6. No L 204, 25. 7. 1987, p. 1. ] No L 81, 28. 3. 1991, p. 108. ] No L 351, 14. 12. 1987, p. 1. J No L 134, 20. 6. 1995, p. 14. J No C 218, 12. 8. 1993, p. 14. ‘Whereas to tackle the risk of substitution in the case of export declarations accepted by an internal customs office within a Member State, a minimum number of ‘substitu- tion checks’ to be carried out by the customs office of exit from the Community should be laid down; whereas having regard to the place where such ‘substitution checks’ are carried out, they must take the form of simpli- fied checks; Whereas, in order to reduce the risk of substitution, all means of transport or packages should be sealed, save in exceptional cases where the products may be identified by some other means; Whereas, Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community customs code (°), as amended by the Act of Accession of Austria, Finland and Sweden, and the rules for the application thereof laid down by Commission Regulation (EEC) No 2454/93 ("), as last amended by Regulation (EC) No 1762/95 ("), apply to exports of all industrial or agricul- tural products ; whereas special provisions may have to be adopted in the case of agricultural products qualifying for export refunds; Whereas, in order to facilitate the practical implementa- tion of the new provisions and for the sake of clarity and administrative efficiency, Regulation (EEC) No 2030/90 should be replaced ; Whereas, in the light of experience gained, appropriate, commensurate measures are required, which must be uniformly applied ; 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 This Regulation lays down detailed rules for the applica- tion of the physical checks referred to in Article 2 (a) of Regulation (EEC) No 386/90 and the substitution checks referred to in Article 3 (a) of that Regulation. ) OJ No L 302, 19. 10. 1992, p. 1. (% OJ No L 253, 11. 10. 1993, p. 1. (") OJ No L 171, 21. 7. 1995, p. 8.