L 138/18 Official Journal of the European Union 26.5.2011 REGULATIONS COMMISSION IMPLEMENTING REGULATION (EU) No 514/2011 of 25 May 2011 laying down the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7(2) of Council Regulation (EC) No 1216/2009 THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Regulation (EC) No 1216/2009 of 30 November 2009 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products ('), and in particular Article 7(2) thereof, Whereas: (") ¢ Commission Regulation (EC) No 1460/96 (%) establishes the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7 of Regulation (EC) No 1216/2009. In view of developments in  preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, it is necessary to replace that Regulation. Certain preferential agreements concluded by the Union with third countries provide for the application of agri- cultural components or additional duties which are lower than the agricultural components or additional duties fixed by the Common Customs Tariff. It is therefore necessary to lay down detailed rules for implementing the reductions granted. It is necessary to lay down a list of the basic products for which reduced agricultural components may be estab- lished pursuant to preferential agreements with third countries. In accordance with Regulation (EC) No 1216/2009 the reductions granted should be established either by reducing the basic amounts used to calculate the agri- cultural components or by reducing the agricultural components applicable to certain specific goods. L 328, 15.12.2010, p. 10. L 187, 26.7.1996, p. 18. ©) (6) In accordance with Article 14 of Regulation (EC) No 1216/2009, where necessary to determine the reduced agricultural components applicable in preferential trade, the characteristics of the basic products and the quantities of the basic products considered to have been used should be laid down. It is appropriate to lay down rules for calculating reductions in the additional duties applicable in respect of the cereal and sugar content of certain goods where in the framework of preferential agreements provision is made for the reduction of such additional duties. Eligibility for the reduced rates of duty is generally granted within the limits of tariff quotas as provided for by the relevant preferential agreement. To ensure the efficient management of those tariff quotas, they should be managed in accordance with the rules on the management of tariff quotas laid down in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 291392 establishing the Community Customs Code (3). In the interest of clarity and transparency the list of goods covered by reduced agricultural components or reduced additional duties, whether or not within a tariff quota, should be provided for in the relevant preferential agreement. In accordance with Regulation (EC) No 1216/2009 it should be permitted to replace the part of the ad valorem  duties corresponding to the agricultural component by a specific amount where provided for by a preferential agreement. However this amount should not exceed the charge applicable in respect of non-preferential trade. () OJ L 253, 11.10.1993, p. 1.