26.3.2013 Official Journal of the European Union L 86/7 COMMISSION IMPLEMENTING REGULATION (EU) No 286/2013 of 22 March 2013 on transitional measures to be adopted in respect of trade in agricultural products on the occasion of the accession of Croatia THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to the Treaty of Accession of Croatia, and in particular Article 3(4) thereof, Having regard to the Act of Accession of Croatia, and in particular Article 41 thereof, Whereas: (1)  Transitional measures should be adopted in order to avoid the risk of deflection of trade, affecting the common organisation of agricultural markets due to the accession of Croatia to the European Union on 1 July 2013. (2)  Trade deflections liable to disrupt the market organi- sations often involve products moved artificially with a view to benefit from enlargement of the Union and do not form part of the normal stocks of the acceding State concerned. Accumulation of such surplus quantities can also give rise to distortion of competition likely to affect the proper functioning of the common organisation of the markets. Surplus stocks may also result from national production. Provisions should, therefore, be made for effective, proportionate, and deterrent charges at the amount of the difference between import duties applicable in Croatia before accession and the import duties applicable in the Union increased with 20 %, to be levied on surplus stocks in Croatia. (3) It is necessary to prevent goods in respect of which export refunds were paid before 1 July 2013 from bene- fiting from a second export refund when exported to third countries after 30 June 2013. (4)  The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for the Common Organisation of Agricultural Markets, HAS ADOPTED THIS REGULATION: Atticle 1 Scope This Regulation shall apply to products set out in the Annex. Article 2 Definitions For the purposes of this Regulation ‘products’ means agricultural products and/or goods not included in Annex I to the Treaty on the Functioning of the European Union. Atticle 3 Charges on holders of products in free circulation 1. Without prejudice to Section 3(a) of Annex IV to the Act of Accession, and where stricter legislation does not apply at national level, Croatia shall levy charges on holders of surplus stocks at 1 July 2013 of products in free circulation. 2. In order to determine the surplus stock of each holder, Croatia shall take into account: (a) averages of stocks available in the period from 1 July 2010 to 30 June 2013; (b) the pattern of trade in the period from 1 July 2010 to 30 June 2013; () the circumstances in which stocks were built up. The notion ‘surplus stocks’ applies to products imported into or originating from Croatia and to such products outside the customs territory of Croatia but intended for the market in Croatia. The recording of the stocks shall be performed on the basis of the Combined Nomenclature applicable on 1 July 2013. 3. The amount of the charge referred to in paragraph 1 shall, for each product concerned, be equal to the amount by which the import duty applicable in the Union in accordance with Annex [ to Council Regulation (EEC) No 265887 (1), including any applicable additional duty on 30 June 2013, exceeds the import duty applicable in Croatia on that date, plus 20% of that amount. The revenue of the charge collected by national authorities shall be assigned to the national budget of Croatia. 4. Croatia shall, without delay, carry out an inventory of stocks available as on 1 July 2013. To this end, it shall use a system for identifying holders of surplus stocks based on a risk analysis taking account of the following criteria: (a) type of activity of the holder; () OJ L 256, 7.9.1987, p. 1.