20.3.2010 Official Journal of the European Union L 72/3 II (Non-legislative acts) REGULATIONS COMMISSION REGULATION (EU) No 234/2010 of 19 March 2010 laying down certain detailed rules for the application of Council Regulation (EC) No 1234/2007 on the granting of export refunds on cereals and the measures to be taken in the event of disturbance on the market for cereals (codified version) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, the different internal forwarding costs and the refund should be fixed bearing in mind the difference between the representative prices in the Union and the most favourable quotations and prices applying on the world market. Having regard to Council Regulation (EC) No 1234/2007 of (4)  In order to make it possible to export flour, groats, meal 22 October 2007 establishing a common organisation of agri- and malt, the factors to be taken into account when cultural markets and on specific provisions for certain agri- fixing the refund are, on the one hand, the prices of Cultural products (Slngle CMO Regulation) (1), and in particular the basic Cereals, the quantities needed to manufacture Articles 170 and 187 in conjunction with Article 4 thereof, the products concerned and the value of the by-products and, on the other hand, the opportunities and conditions for the sale of the products on the world market. Whereas: (5) It is a requirement of the system of corrective amounts (1)  Commission Regulation (EC) No 1501/95 of 29 June provided for in Article 164(4) of Regt.llatwn. (EC) 1995 laying down certain detailed rules for the appli- No 12.34/2007 that they .be capable of differentiation cation of Council Regulation (EEC) No 176692 on the according to the destination of the products to be granting of export refunds on cereals and the measures exported. to be taken in the event of disturbance on the market for cereals (3) has been substantially amended several tirpes C)- In-the interests of ?1flritY and rationality the (6)  With a view to the efficient administration of Union said Regulation should be codified. funds and to take account of the export possibilities for those products, provision should be made for the export refunds and taxes on the products listed in (2)  The export refunds, corrective amounts and export taxes points (a), (b) and (c) of Part I of Annex I to Regulation on certain products covered by the common organisation (EC) No 1234/2007 to be fixed by invitation to tender of agricultural markets must be fixed, as a special covering a given quantity. measure in the event of a disturbance on the market, in accordance with certain criteria enabling the difference between the quotations and prices for such products in ) the Union and those on the world market to be covered. (7)  In order to ensure equal treatment for all interested parties within the Union, invitations to tender must be organised in accordance with uniform principles. To that end, decisions opening invitations to tender should be (3 Given the disparity in the prices at which cereals are published together with a notice of invitation to tender offered by the different exporting countries on the in the Official Journal of the European Union. world market, account should be taken in particular of () OJ L 299, 16.11.2007, p. 1. . () O] L 147, 30.6.1995, p. 7. (8)  Tenders must contain the data needed to assess them and (>) See Annex IV. must be accompanied by certain formal undertakings.