Trader Notice PP 3/2007 (Processed Products)

PP Gen. 6/4

Trader Notice PP 3/2007 (Processed Products)

THIRD COUNTRY PROOF OF IMPORT IN RESPECT OF

NON-ANNEX 1 PRODUCTS

1. BACKGROUND

Commission Regulations (EC) Nos 67/2007 and 70/2007 introduced differentiated export refunds on milk and milk products and on sugar respectively which are used as ingredients in Non-Annex 1 products as from 26 January 2007. Accordingly in accordance with Article 3 of Commission Regulation (EC) No 800/99 laying down common detailed rules for the application of the system of export refunds on agricultural products export refunds payable on these products are conditional on the presentation of import proofs as laid down in articles 15 and 16 of Commission Regulation (EC) No 800/99 subject to the exemptions and the simplified proofing procedure detailed below.

However the import proof requirement will not apply to refund certificates taken out before 26 January 2007 with pre-fixed rates of export refunds.

2. EXEMPTIONS

·  General exemption: In accordance with article 17 of Regulation (EC) No.800/99 member states can exempt exporters from furnishing import proof other than the transport document in the case of an export declaration giving entitlement to an export refund the differentiated part of which is less than or equal to:

-  €2,400 where the third country or destination is close to or bordering the EU (see list of countries at Annex 1);

-  €12,000 for all other countries.

This general exemption is being applied by this Department to exports of Non

Annex 1 goods and will be useful to exporters exporting goods to those

countries not listed at Annex 1.

§  Exemption for Non Annex 1 goods in small packages: In accordance with

Article 54.3(a) of Regulation 1043/2005 the above-mentioned €12,000

exemption applies regardless of third country or destination in the case of

Non Annex 1 goods which are exported, packaged for consumer retail sale

in immediate packaging of a net content not exceeding 2.5 kgs or in containers

not holding more than 2 litres, with labelling within the meaning of Article 1

(3)(a) of Directive 2000/13/EC (the labelling directive) which mentions

either the importer in the country of destination or whose text is in an official language of that country or in a language easily understood in that country.

This exemption will be of particular interest to those exporting to

third countries or destinations listed at Annex 1 where the export

declaration gives entitlement to an export refund the

differentiated part of which is greater than €2,400 but less than or equal to

€12,000.

To benefit from this exemption exporters of Non Annex 1 goods exported in

small packages should apply for an authorisation exempting them from

furnishing import proof other than the transport document. Applications

should be forwarded to this Department using the form at Annex 2.

Once granted the authorisation will be valid, unless revoked, for a maximum

initial period of two years and will be renewable, unless revoked, for further

two year periods.

Exporters granted an exemption should enter the authorisation reference

allocated by this Department under code 1H51 in Box 44 of the SAD.

3. SIMPLIFIED PROOFING PROCEDURE

In the case of exports of Non Annex 1 goods not covered by the above-mentioned exemptions and/or for which the entitlement to export refund is greater than €12,000 the full proofing requirements outlined in Article 16 of Regulation 800/99 and described at para 4 below would normally apply. However for Non Annex 1 goods where the export declaration has been accepted not later than 30 September 2007 and for which the exporter is unable to provide the proof required under Article 16(1) the goods will be considered to have been imported into a third country on presentation of a copy of the transport document and either a bank document issued by approved intermediaries established in the EU, certifying that payment for the export in question has been credited to the account of the exporter opened with them or the proof of payment.

It is the intention of this Department to request an extension of this simplified procedure for the year commencing 1 October 2007.

4. FULL PROOFING PROCEDURE

Article 16 of Commission Regulation (EC) No 800/99 sets out the documents acceptable as import proofs distinguishing between primary and secondary proofs.

The following are considered to be primary proofs:

·  the third country’s customs document confirming that the customs formalities have been completed and that any import duties due have been paid, or

·  a certificate of unloading and importation from an approved international control and supervisory agency. The date and number of the customs document of import must appear on this certificate. The certificate used should be as per the model at Annex 3.

The transport document is required in all cases.

The following are considered to be secondary proofs:

·  a copy of the unloading document issued or endorsed in the third country for which a refund is payable

·  a certificate of unloading issued by an official agency of a Member State established in, or competent for, the third country certifying that the product has left the port zone or at least that, to its knowledge, the product has not subsequently been loaded for re-exportation

·  a certificate of unloading drawn from an approved Supervisory Agency certifying that the product has left the port zone or at least that, to its knowledge, the product has not subsequently been loaded for re-exportation. The certificate used should be as per the model at Annex 4

·  a bank document issued by approved intermediaries established in the Community certifying, in the case of the third countries listed in Annex 5, that payment for the exports in question has been credited to the exporter’s account held with them

·  a statement of acceptance of delivery issued by an official agency of the third country concerned where the goods are purchased by the third country or by an official agency of that country or where the goods constitute food aid

·  a statement of acceptance of delivery issued either by an international organisation or a humanitarian organisation approved by the Member State of exportation where the goods constitute food aid

·  a statement of acceptance of delivery issued by a body in a third country whose invitations to tender are acceptable under Article 44 of Commission Regulation (EC) No 3719/88 (the licences Regulation) where the goods are purchased by that body

The transport document is required in all cases.

5. ENTITLEMENT TO EXPORT REFUND

·  To establish entitlement to an export refund the products in question must be imported into the third country of destination within 12 months of the date of acceptance of the export declaration by Revenue. However this Department may grant an extension to this limit in properly justified cases.

·  In accordance with Article 20 this Department may, from time to time, require additional evidence that the product has been placed on the market in the importing third country or has undergone substantial processing or working within the meaning of Article 24 of Regulation (EEC) No 2913/92 (the Customs Code).

6. FURTHER INFORMATION

For further information on this Trader Notice or on the issue of Import Proofs please contact Mr. Gerry Sheil or Mr. Alan O’Callaghan at Tel. No. 053 9163400.

7. DISCLAIMER

·  Traders have full responsibility for familiarising themselves with, and complying with, any regulatory requirements (including amendments) in force in relation to the supply of import proofs. Any guidance offered by this Department either by way of this Information Note or otherwise does not alter or affect that responsibility.

·  While care has been taken to ensure as far as possible that the information offered in this Information Note is accurate, no legal responsibility is accepted by the Department of Agriculture & Food for any errors or omissions therein.

THIS INFORMATION NOTE SHOULD NOT BE TAKEN AS A LEGAL OR A DEFINITIVE INTERPRETATION OF EUROPEAN COMMUNITY REGULATIONS. THE APPROPRIATE REGULATIONS SHOULD BE CONSULTED AT ALL TIMES. THE ONUS IS ALWAYS ON THE TRADER TO SATISFY THE REGULATIONS IN PLACE.

Annex 1

General exemption - List of third countries

Iceland

Norway

Liechtenstein

Switzerland

Heligoland

Andorra

Gibraltar

Ceuta and Melilla

Vatican City

Morocco

Turkey

Albania

Belarus

Moldova

Russia

Georgia

Armenia

Azerbaijan

Croatia

Bosnia-Herzegovina

Serbia and Montenegro

Former Yugoslav Republic of Macedonia

Ukraine

Annex 2

FORM AU1

Trader Name: ______Trader Number: ______
Brand Name: ______CN code: ______
Country Of Destination: ______Recipe No.: ______
I ______as representative of ______
hereby declare that the above mentioned product, going to the destination referred to above, meets the criteria set out in Article 54, paragraph 3(a) of Regulation (EC) 1043/2005.
In accordance with Article 54, paragraph 4 of Regulation (EC) 1043/2005, I wish to apply for formal authorisation exempting the above named trader from furnishing the documents required under Article 16 of Regulation (EC) 800/1999, other than the transport document, for the country of destination referred to above, by applying the derogation referred to in Article 54 paragraph 3 of Regulation (EC) 1043/2005
In the event that any of the information on this form changes, I hereby undertake to contact the department immediately.
Signature of applicant: ______
Date:
Stamp of Trader:
For official use only.
Authorisation Number: ______Expiry Date: ______
Prepared by: ______Grade: ______
Approved by: ______Grade: ______

Annex 3

Supervisory Agency – Primary Proof

1.  Certificate of unloading and importation No:

2.  Exporter

3.  EC exporting country

4.  Country of destination

5.  Description of goods and refund code:

6.  Quantity and packaging identification:

a)  Gross weight (kg):

Net weight (kg):

b)  Units (in case export refunds are fixed by units):

c)  Packaging identification:

The quantity of bulk goods or the number and type of packages.

Containers: number and kind.

7.  Identity of means of transport(s):

a)  Transport document(s): kind, number and date:

8.  Place of unloading

a)  Place of control (port, airport, railway station):

9.  Date of arrival at place of unloading

a)  Date and time unloading starts

b)  Date and time unloading ends

10.  Results and modalities of control:

a)  Gross weight (kg):

Net weight (kg):

b)  Units (in case export refunds are fixed by units):

c)  Packaging identification:

The quantity of bulk goods or the number and type of packages.

Containers: number and kind

d)  Methods used for checking the weight

e)  Remarks

11.  Date and number of the customs import document:

12.  Other remarks including, if applicable, explanations as to the reasons why the verification of discharge was not made at the time of unloading:

13.  The certificate shall contain:

a)  Name and function of the person who checked the goods:

b)  Name, date and place of signature, signature and stamp of supervisory agency

Annex 4

Supervisory Agency – Secondary Proof

1.  Certificate of unloading No:

2.  Exporter:

3.  EC exporting country:

4.  Country of destination:

5.  Description of goods and refund code:

6.  Quantity and packaging information:

a)  Gross weight (kg):

Net weight (kg):

b)  Units (in case export refunds are fixed by units):

c)  Packaging identifications:

The quantity of bulk goods or the number and type of packages.

Containers: number and kind

7.  Identity of means of transport(s):

a)  Transport document(s): kind, number and date

8.  Place of unloading

a)  Place of control (port, airport, railway station):

9.  Date of arrival at place of unloading

a)  Date and time unloading starts

b)  Date and time unloading ends

10.  Results and modalities of control:

a)  Gross weight (kg):

Net weight (kg):

b)  Units (in case export refunds are fixed by units):

c)  Packaging identification:

The quantity of bulk goods or the number and type of packages.

Containers: number and kind

d)  Methods used for checking the weight:

e)  Remarks

11.  Date of leaving the port zone:

Or from ……….. to………..

a)  Means of transport

b)  Certification of no re-exportation according to Article 16(2)©

12.  Other remarks including, if applicable, explanation as to the reasons why the verification of discharge was not made at the time of unloading:

13.  The certificate shall contain:

a)  Name and function of the person who checked the goods:

b)  Name, date and place of signature, signature and stamp of supervisory agency.

Annex 5

List of third countries which require the products to be imported before the funds can be transferred in payment

Algeria

Burundi

Equatorial Guinea

Kenya

Lesotho

Malawi

St. Lucia

Senegal

Tanzania