No L 134/14 Official Journal of the European Communities 20. 6. 95 COMMISSION REGULATION (EC) No 1384/95 of 19 June 1995 amending Regulation (EEC) No 3665/87 as regards the adjustments necessary for the implementation of the Uruguay Round Agreement on Agriculture 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 parti- cular Article 4 (1) thereof, Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organization of the market in cereals (%), as last amended by the Act of Acces- sion of Austria, Finland and Sweden and by Regulation (EC) No 3290/94, and in particular Article 13 (11) thereof, and the corresponding provisions of the other regulations on the common organization of markets in agricultural products, Whereas the implementation of the Uruguay Round Agreement on Agriculture involves substantial amend- ments to the arrangements for export refunds, and in - particular making the grant of a refund subject, as a general rule, to the requirement of an export licence comprising the advance fixing of the refund; whereas, however, deliveries in the Community for international organizations and for the armed forces, deliveries for victualling and exports of small quantities are special cases and of minor economic importance ; whereas, for those reasons, provision has been made for a special system without an export licence to simplify such export operations and avoid an excessive administrative burden for economic operators and the competent authorities ; whereas the special system should be maintained for the abovementioned deliveries, so as not to make it obligatory to present an export licence comprising advance fixing of the refund ; whereas, in return for this special procedure, a short time limit must be set for the notification of the quantities to be entered in the accounts in connection with the Uruguay Round Agreement; Whereas in the case of differentiated refunds, if there has been a change of destination, the refund applicable to the actual destination is payable, subject to a ceiling of the level of the amount applicable to the destination fixed in advance ; whereas to prevent abuse whereby destinations with the highest rates of refund are selected systemati- () OJ No L 349, 31. 12. 1994, p. 105. () OJ No L 181, 1. 7. 1992, p. 21. cally, a system of penalties for changing the destination where the actual rate of refund is less than the rate for the destination fixed in advance should be introduced; whereas this new provision has consequences for the calculation of the part of the refund payable once the exporter furnishes proof that the product has left the customs territory of the Community ; Whereas Commission Regulation (EEC) No 3665/87 (%), as last amended by Regulation (EC) No 331/95 (%), should be amended accordingly ; Whereas the measures provided for in this Regulation are in accordance with the opinion of all the relevant Management Committees, HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No 3665/87 is amended as follows : 1. Article 1 is replaced by the following: ‘Article 1 Without prejudice to derogations provided for in Community rules specific to certain products, this Regulation lays down common detailed rules for the application of the system of export refunds (here- inafter referred to as “refunds”) established by or provided for in: — Article 3 of Council Regulation No 136/66/ EEC (") (oils and fats), . — Article 17 of Council Regulation (EEC) No 804/68 (') (milk and milk products), — Article 13 of Council Regulation (EEC) No 805/68 (**) (beef and veal), — Article 26 of Council Regulation (EEC) No 1035/72 (**) (fruit and vegetables), — Article 17 of Council Regulation (EEC) No 1785/81 (™) (sugar, isoglucose, inulin syrup), — Article 13 of Council Regulation (EEC) No 2759175 () (pigmeat), — Article 8 of Council Regulation (EEC) No 2771/75 (7) (eggs), () OJ No L 351, 14. 12. 1987, p. 1. () OJ No L 38, 18. 2. 1995, p. 1.