Commission Implementing Regulation (EU) 2023/2834 of 10 October 2023 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards imports in the sectors of rice, cereals, sugar and hops

1 The conversion rate between husked rice and paddy rice shall be as follows: Husked ricePaddy rice11,25

2 The conversion rate between husked rice and milled rice shall be as follows: Husked riceMilled riceRound-grained rice10,775Medium-grained or long-grained rice10,69

3 The conversion rate between milled rice and semi-milled rice shall be as follows: Milled riceSemi-milled riceRound-grained rice11,065Medium-grained or long-grained rice11,072

1 The processing costs to be taken into consideration when paddy rice is converted into husked rice shall be EUR 47,13 per tonne of paddy rice.

2 The processing costs to be taken into consideration when husked rice is converted into milled rice shall be EUR 47,13 per tonne of husked rice.

3 The processing costs for converting semi-milled rice into milled rice shall not be taken into consideration.

1 The value of the by-products obtained from processing paddy rice into husked rice shall be considered to be zero.

2 The value of the by-products obtained from processing husked rice into milled rice shall be: (a) EUR 41,00 per tonne of husked round grain rice; (b) EUR 52,00 per tonne of husked medium-grained or long-grained rice.

3 The value of the by-products obtained from processing semi-milled rice into milled rice shall be: (a) EUR 12,62 per tonne of semi-milled round grain rice; (b) EUR 14,05 per tonne of semi-milled medium-grained or long-grained rice.

1 The conversion of the value of a quantity of husked rice into the value of the same quantity of rice at another stage of processing shall be done on the basis of husked rice containing 3 % broken rice. If the husked rice contains more than 3 % broken rice, the conversion shall be done after an adjustment is made on the basis of a value of EUR 110 per tonne of broken rice.

2 The conversion of the value of a quantity of semi-milled rice or milled rice into the value of the same quantity of rice at another stage of processing shall be done on the basis of semi-milled or milled rice containing no broken rice. If any semi-milled or milled rice contains broken rice, the conversion shall be done after an adjustment is made on the basis of a value of EUR 150 per tonne of broken rice.

3 The adjustments provided for in paragraphs 1 and 2 shall not be effected when the prices of husked rice and the prices of semi-milled or milled rice taken into consideration for fixing the levies are lower than: (a) EUR 110 per tonne of husked rice; (b) EUR 150 per tonne of semi-milled or milled rice.

1 The conversion of the value of a quantity of husked rice into the value of the same quantity of paddy rice shall be done by: (a) dividing the value to be converted by the rate fixed in Article 1(1) for paddy rice; and (b) reducing the amount thus obtained by the processing costs fixed in Article 2(1). The conversion of the value of a quantity of paddy rice into the value of the same quantity of husked rice shall be done by: (a) increasing the value to be converted by the processing costs fixed in Article 2(1); and (b) multiplying the amount thus obtained by the rate fixed in Article 1(1) for paddy rice.

2 The conversion of the value of a quantity of husked rice into the value of the same quantity of milled rice shall be done by: (a) increasing the value to be converted by the processing costs fixed in Article 2(2); (b) reducing the value to be converted by the value of the by-products fixed in Article 3(2); and (c) dividing the amount thus obtained by the rate fixed in Article 1(2) for milled rice. The conversion of the value of a quantity of milled rice into the value of the same quantity of husked rice shall be done by: (a) multiplying the value to be converted by the rate fixed in Article 1(2) for milled rice; (b) reducing the amount thus obtained by the processing costs fixed in Article 2(2); and (c) increasing the amount thus obtained by the value of the by-products fixed in Article 3(2).

3 The conversion of the value of a quantity of milled rice into the value of the same quantity of semi-milled rice shall be done by: (a) dividing the value to be converted by the rate fixed in Article 1(3) for semi-milled rice; and (b) increasing the amount thus obtained by the value of the by-products fixed in Article 3(3). The conversion of the value of a quantity of semi-milled rice into the value of the same quantity of milled rice shall be done by: (a) reducing the value to be converted by the value of the by-products fixed in Article 3(3); and (b) multiplying the amount thus obtained by the rate fixed in Article 1(3) for semi-milled rice of the group in question.

1 The conversion of a quantity of husked rice into a corresponding quantity of paddy rice or milled rice shall be done by multiplying the quantity to be converted by the rate fixed in Article 1(1) for paddy rice, or by the rate fixed in Article 1(2) for milled rice, as the case may be. The conversion of a quantity of paddy rice or milled rice into a corresponding quantity of husked rice shall be done by dividing the quantity to be converted by the rate fixed in Article 1(1) for paddy rice or by the rate fixed in Article 1(2) for milled rice, as the case may be.

2 The conversion of a quantity of milled rice into a corresponding quantity of semi-milled rice shall be done by multiplying the quantity to be converted by the rate fixed in Article 1(3) for semi-milled rice. The conversion of a quantity of semi-milled rice into a corresponding quantity of milled rice shall be done by dividing the quantity to be converted by the rate fixed in Article 1(3) for semi-milled rice.

Implementing Regulation (EU) 2016/1239 shall apply, unless otherwise provided for in this Regulation.

Import licence applications for Basmati rice as referred to in Article 176(1) of Regulation (EU) No 1308/2013 shall contain the following details: (a) in box 8, indication of the country of origin and the word ‘yes’ marked with a cross; (b) in box 20, one of the entries set out in Annex I.

1 The authenticity certificate referred to in Article 4 of Delegated Regulation (EU) 2023/2835 shall be drawn up on a form in accordance with the specimen set out in Annex II. The text of the form in the other Union languages shall be published in the C series of the Official Journal of the European Union. The authenticity certificates may be stored and made available in the electronic system ELAN to be set up by the Commission.

2 The licence issuing authority issuing the import licence shall keep the original of the authenticity certificate and give the applicant a duplicate. The authenticity certificate shall be valid for 90 days from the date of issue. It shall be valid only if the boxes are duly completed and it is signed.

1 Import licences for Basmati rice shall contain the following details: (a) in box 8, indication of the country of origin and the word ‘yes’ marked with a cross; (b) in box 20, one of the entries set out in Annex III.

2 The duplicate of the authenticity certificate referred to in Article 9(2) shall be annexed to the import licence. If the licence is issued as an electronic document, the authority issuing the licence may transfer the duplicate of the authenticity certificate to the customs authorities by electronic means.

3 By derogation from Article 5(1) of Implementing Regulation (EU) 2016/1239, the security relating to import licences for Basmati rice shall be EUR 70 per tonne.

In accordance with Article 5(5), first subparagraph, of Delegated Regulation (EU) 2016/1237, the tolerance on quantity shall be 0 %.

Member States shall notify the Commission: (a) no later than 2 working days following a refusal, of the quantities in respect of which applications for import licences for Basmati rice have been refused, with an indication of the date of refusal and the grounds, the CN code, the country of origin, the issuing body and the number of the authenticity certificate, as well as the holder’s name and address; (b) no later than 2 working days following their issue, of the quantities in respect of which applications for import licences for Basmati rice have been issued, with an indication of the date, the CN code, the country of origin, the issuing body and the number of the authenticity certificate, as well as the holder’s name and address; (c) in the event of the cancellation of a licence, no later than 2 working days after cancellation, of the quantities in respect of which licences have been cancelled and the names and addresses of the holders of the cancelled licences; (d) on the last working day of each month following the month of release for free circulation, of the quantities actually released for free circulation, with an indication of the CN code, the country of origin, the issuing body and the number of the authenticity certificate. The notifications shall be made in accordance with Commission Delegated Regulation (EU) 2017/1183 and Commission Implementing Regulation (EU) 2017/1185 .

1 In the context of random checks or checks targeted at operations entailing a risk of fraud, Member States shall take representative samples of imported Basmati rice in accordance with Article 238 of Commission Implementing Regulation (EU) 2015/2447 . The samples shall be sent to the competent body in the country of origin, as made public by the Commission on its website, for a DNA-based variety test. The Member States may also carry out variety tests on the same sample in an Union laboratory.

2 If the results of one of the tests referred to in paragraph 1 show that the product analysed does not correspond to what is indicated on the authenticity certificate, the import duty on husked rice falling within CN code 100620, provided for by the Agreement in the form of an Exchange of Letters between the European Community and the United States relating to the method of calculation of applied duties for husked rice, approved by Council Decision 2005/476/EC , shall apply. However, the presence up to 5 % of husked rice falling within CN code 10062017 or CN code 10062098 not corresponding to any of the varieties listed in Article 2(1) of Delegated Regulation (EU) 2023/2835 shall be accepted.

3 If the tests referred to in paragraph 1 or other information available to the Commission indicate a serious and lasting problem as regards the control procedures applied by a competent body in the country of origin, the Commission may contact the competent authorities in the country concerned. If such contacts fail to yield a satisfactory solution, the Commission may decide to apply the rate of import duty for husked rice falling within CN code 100620, provided for by the Agreement in the form of an Exchange of Letters between the European Community and the United States of America relating to the method of calculation of applied duties for husked rice, approved by Decision 2005/476/EC and under the conditions laid down in this Regulation and in Delegated Regulation (EU) 2023/2835.

1 The rice market shall be considered to be disturbed when, inter alia, a substantial increase in Basmati rice imports is noted for one quarter of the year as compared to the previous quarter and there is no satisfactory explanation.

2 If a disturbance of the rice market persists and if the Commission’s consultations of the exporting countries concerned fail to yield a satisfactory solution, the import duty on husked rice falling within CN code 100620, provided for by the Agreement in the form of an Exchange of Letters between the European Community and the United States of America relating to the method of calculation of applied duties for husked rice, approved by Decision 2005/476/EC, may also be applied to imports of Basmati rice, by a Commission decision, subject to the conditions laid down in Section 2 of Chapter 1 of this Regulation and in Section 2 of Delegated Regulation (EU) 2023/2835.

1 By way of derogation to the rates of import duty in the Common Customs Tariff, the import duty on cereal products falling within CN codes 10011100, 10011900, ex10019120, ex10019900, 10021000, 10029000, 10051090, 10059000, 10071090 and 10079000 shall be equal to the intervention price on importation, increased by 55 %, minus the CIF import price determined in accordance with Article 16(1) applicable to the consignment in question. However, that import duty may not exceed the conventional rate of duty as determined on the basis of the Combined Nomenclature.

2 For the purpose of calculating the import duty referred to in paragraph 1, representative CIF import prices shall be established on a regular basis for the products referred to in that paragraph.

3 The Common Customs Tariff duty rates referred to in paragraph 1 shall be those applicable on the date referred to in Article 172(2) of Regulation (EU) No 952/2013.

1 The Commission shall calculate on a daily basis the import duty referred to in Article 15(1). The intervention price to be used for the calculation of import duty shall be EUR 101,31 per tonne. The CIF import price for the calculation of the import duty shall be the daily CIF representative import price determined by using the method provided for in Article 19.

2 The import duty for the cereal products referred to in Article 15(1) fixed by the Commission shall be fixed equal to the average of the import duties calculated during the previous 10 working days. The Commission shall fix the import duty if the average of the import duties calculated during the previous 10 working days differs by more than EUR 5 per tonne compared to the duty that is in force, including when the import duty is zero. The amount of the fixed import duty and the factors used for their calculation shall be published in the Official Journal of the European Union. The import duty fixed shall apply from the date of publication and until a new import duty is fixed and enters into force.

3 Where the port of unloading in the Union is located: (a) on the Mediterranean (beyond the Strait of Gibraltar) or on the Black Sea and where the goods arrive through the Atlantic Ocean or the Suez Canal, the Commission shall reduce the import duty by EUR 3 per tonne; (b) on the Atlantic coast of the Iberian Peninsula, in Ireland, in Denmark, in Estonia, in Latvia, in Lithuania, in Poland, in Finland and in Sweden and where the goods arrive through the Atlantic Ocean, the Commission shall reduce the import duty by EUR 2 per tonne. The customs authority at the port of unloading shall issue a document of unloading in accordance with the model set out in Annex IV attesting the quantity of each product unloaded. For the import duty reduction provided for in the first subparagraph to be granted, the document of unloading shall accompany the goods until completion of the customs import formalities. The above document may be stored and made available in the electronic system ELAN to be set up by the Commission.

4 With regard to cereal products originating in Canada and falling within CN codes 10011100, 10011900, ex10019900 (high quality common wheat other than seed), 10021000 and 10029000, the import duty shall be equal to a percentage of the duty fixed in accordance with paragraph 2 and, if appropriate, paragraph 3. The percentage to be applied is set out in Annex V. The import duty shall be rounded down at least to the nearest EUR 0,001.

1 Import duties shall be reduced by EUR 24 per tonne on flint maize meeting the specifications laid down in Annex VI.

2 In order to benefit from the reduction provided for in paragraph 1, flint maize shall be processed into a product of CN codes 19041010, 110313 or 110423 within 6 months from the date of acceptance of entry for free circulation in the Union.

3 The provisions on the end-use of imported products from Article 254(1), (4) and (5) of Regulation (EU) No 952/2013 shall apply accordingly.

4 The guarantee referred to in Article 6 of Delegated Regulation (EU) 2023/2835 shall be EUR 24 per tonne. If, however, the import duty applicable on the date of the acceptance of the declaration of release for free circulation in the Union is less than EUR 24 per tonne of maize, the specific guarantee shall be equal to the amount of the import duty.

The product quality classification standards to be met on importation into the Union, and the tolerances acceptable in the analysis applied towards this classification, shall be those set out in Annex VI.

1 For high quality common wheat and maize other than seed falling within the CN codes referred to in Article 15(1), the components determining the CIF representative import prices referred to in Article 15(2) shall be: (a) the representative exchange quotation on the market of the United States; (b) the known commercial premiums and discounts attached to that quotation in the United States market on the quotation day; (c) sea freight and associated costs between the United States (Gulf of Mexico or Duluth) and the port of Rotterdam for a vessel of at least 25000 tonnes.

2 The Commission shall record each working day: (a) the component referred to in paragraph 1, point (a), from the exchanges and using the reference varieties laid down in Annex VII; (b) the components referred to in paragraph 1, points (b) and (c), from publicly available information.

3 With a view to calculating the component referred to in paragraph 1, point (b), or the relevant free on board quotation, a premium of EUR 14 per tonne of high quality common wheat shall apply.

4 The representative CIF import prices for high quality common wheat and maize other than seed shall be the sum of the components referred to in paragraph 1. The representative CIF import prices for high quality durum wheat, durum wheat seed and common wheat seed shall be the price calculated for high quality common wheat. The representative CIF import price for medium quality durum wheat and low quality durum wheat shall be the price calculated for high quality common wheat, to which a discount of EUR 10 per tonne shall apply for medium quality durum wheat, and a discount of EUR 30 per tonne for low quality durum wheat. The representative CIF import price for sorghum other than seed, sorghum seed falling within CN code 10071090, rye other than seed, rye seed and maize seed falling within CN code 10051090 shall be the price calculated for maize other than seed.

1 For high quality common wheat, the specific guarantee referred to in Article 6 of Delegated Regulation (EU) 2023/2835 to be lodged with the customs authority on the date of acceptance of the declaration of release for free circulation in the Union shall be at the amount of EUR 95 per tonne.

2 For durum wheat, the amount of the specific guarantee referred to in Article 7 of Delegated Regulation (EU) 2023/2835 shall be the difference on the day of acceptance of the declaration of release for free circulation in the Union between the highest import duty and that applicable to the quality shown, plus a supplement of EUR 5 per tonne.

1 The customs office of release for free circulation in the Union shall take representative samples, in accordance with Annex I to Commission Regulation (EC) No 152/2009 , of every consignment of high quality common wheat (other than seed), of durum wheat and of flint maize. However, sampling shall not take place where the import duty for the different qualities is the same. If, however, the Commission officially recognises a quality certificate for high quality common wheat, durum wheat or flint maize issued by the country of origin of the cereals, samples shall be taken for verification of the certified quality only from a sufficiently representative number of consignments.

2 The following certificates of conformity shall be officially recognised by the Commission pursuant to the principles laid down in Articles 58 and 59 of Implementing Regulation (EU) 2015/2447: (a) certificates issued by the Servicio Nacional de Sanidad y Calidad Agroalimentaria (Senasa) of Argentina for flint maize; (b) certificates issued by the Federal Grains Inspection Services (FGIS) of the United States for high quality common wheat and high quality durum wheat; (c) certificates issued by the Canadian Grain Commission (CGC) of Canada for high quality common wheat and high quality durum wheat. Annex VIII contains a blank specimen of the certificates of conformity issued by Senasa. Reproduction of the stamps authorised by the government of Argentina shall be published in the Official Journal of the European Union. Annex IX contains blank specimens of the certificates of conformity and stamps issued by the FGIS. Annex X contains blank specimens of the certificates of conformity, export specifications and stamps issued by the CGC. The certificates of conformity may be stored and made available in the electronic system ELAN to be set up by the Commission. When the analytical parameters entered in the certificates of conformity issued by the entities referred to in the first subparagraph show conformity with the high quality common wheat, durum wheat and flint maize quality standards set out in Annex VI, samples shall be taken of at least 3 % of the cargoes arriving at each entry port during the marketing year. The goods shall be classified in the standard quality for which all the requirements laid down in Annex VI are met.

3 The standard] reference methods laid down in Commission Implementing Regulation (EU) 2016/1240 shall apply to the classification of the imported cereals by standard quality. For the purpose of this paragraph, ‘flint maize’ means maize of the species Zea mays indurata the grains of which present a dominantly vitreous endosperm (hard or horny texture). They are generally orange or red. The upper part (opposite the germ), or crown, shows no fissure. Vitreous grains of flint maize are defined as grains meeting two criteria: (a) their crown shows no fissure; (b) when cut lengthwise their endosperm shows a central mealy part completely surrounded by a horny part. The horny part must account for the dominant part of the total cut surface. The vitreous grain percentage shall be established by counting in a representative sample of 100 grains the number meeting the criteria referred to in the third subparagraph. The reference method for determining the flotation index for flint maize is set out in Annex XI.

4 If the analysis results show the imported high quality common wheat, durum wheat and flint maize to be of a lower standard quality than entered on the declaration of release for free circulation in the Union, the importer shall pay the difference between the import duty applicable to the product shown on the declaration and that on the product actually imported. In this case, the specific guarantee provided for in Article 17(4) of this Regulation and in Article 7(1) and (2) of Delegated Regulation (EU) 2023/2835 shall be released, except for the EUR 5 supplement provided for in Article 7(2), second subparagraph, of that Delegated Regulation. If the difference referred to in the first subparagraph is not paid within 1 month, the specific guarantee provided for in Article 17(4) of this Regulation and in Article 7(1) and (2) of Delegated Regulation (EU) 2023/2835 shall be forfeit.

5 Representative samples of imported cereals taken by the competent authority of the Member State shall be retained for 6 months.

1 A laboratory analysis shall be carried out, under the responsibility of the competent authority of the Member State, to verify the conformity of residues from the manufacture of maize starch imported into the Union from the United States of America under CN code 23099020 with the definition of this code for all shipments not accompanied by a certificate issued by the FGIS and a certificate issued by the United States wet milling industry as set out in Annex XII. The above certificates may be stored and made available in the electronic system ELAN to be set up by the Commission.

2 Shipments from the United States of America which are accompanied by the two certificates referred to in paragraph 1 shall be subject to the customs measures for checking imports.

Proof that the special export charge referred to in Article 5 of Regulation (EC) No 2008/97 has been paid shall be furnished by the operator to the competent authority of the Member State of import by presentation of A.TR movement certificate. In that case, the respective entry referred to in Annex XIII to this Regulation shall be made in the ‘Remarks’ section by the competent authority.

1 The Commission shall determine the CIF representative prices for white sugar and raw sugar on the basis of the most favourable purchasing opportunities on the world market.

2 When establishing the most favourable purchasing opportunities on the world market, the Commission shall take into account the relevant information available to it, in particular: (a) quotations on exchanges which are important to the international sugar trade; (b) sales concluded in international trade.

3 Paragraph 2 shall not apply where: (a) the sugar is not of sound and fair marketable quality; or (b) if the possibility of obtaining sugar at the price indicated in the offer relates only to a small quantity which is not representative of the market; or (c) if the general trend of prices or the information available to the Commission leads the Commission to assume that the price indicated in the offer is not representative of actual market trends.

4 When establishing the most favourable purchasing opportunities on the world market, the Commission may take an average of several prices as a basis, provided that this average can be regarded as being representative of actual market trends.

5 Representative prices for white sugar and raw sugar on the world market or on the Union import market as referred to in Article 182(3) of Regulation (EU) No 1308/2013 shall mean the CIF representative prices established in accordance with this Article.

6 The CIF representative prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 183 of Regulation (EU) No 1308/2013. The Commission may amend those prices during that period if the fluctuation in the elements of the calculation produces a rise or fall of EUR 2,5 per 100 kilograms or more in relation to the CIF representative prices fixed previously.

7 The CIF representative price for sugar products falling within CN code 17029095 shall be the representative price fixed for white sugar applied per 1 % of sucrose content per 100 kilograms net of the product in question.

1 The Commission shall determine the CIF representative prices for molasses on the basis of the most favourable purchasing opportunities on the world market.

2 When establishing the most favourable purchasing opportunities on the world market, the Commission shall take in to account the relevant information available to it, in particular: (a) offers on the world market; (b) sales concluded in international trade.

3 Paragraph 2 shall not apply where: (a) the molasses are not of sound and fair marketable quality; or (b) if the possibility of obtaining molasses at the price indicated in the offer relates only to a small quantity which is not representative of the market; or (c) if the general trend of prices or the information available to the Commission leads the Commission to assume that the price indicated in the offer is not representative of actual market trends.

4 When establishing the most favourable purchasing opportunities on the world market, the Commission may take an average of several prices as a basis, provided that this average can be regarded as being representative of actual market trends.

5 Representative prices for molasses on the world market or on the Union import market as referred to Article 182(3) of Regulation (EU) No 1308/2013 shall mean the CIF representative prices established in accordance with this Article.

6 The CIF representative prices shall be fixed for each marketing year in accordance with the procedure referred to in Article 183 of Regulation (EU) No 1308/2013. The Commission may amend them during that period if the fluctuation in the elements of the calculation produces a rise or fall of EUR 1,5 per 100 kilograms or more in relation to the CIF representative prices fixed previously.

If imposed, the additional import duties referred to in Article 182(1) of Regulation (EU) No 1308/2013 shall be applied to sugar products falling within CN codes 17011310, 17011410, 17011390, 17011490, 17011210, 17011290, 17019100, 17019910, 17019990 and 17029095.

If imposed, the additional import duties referred to in Article 182(1) of Regulation (EU) No 1308/2013 shall be applied to molasses falling within CN codes 17031000 and 17039000.

For 100 kilograms of net sugar product, the trigger price referred to in Article 182(1), point (a), of Regulation (EU) No 1308/2013 shall be equivalent to: (a) EUR 53,10 for white sugar falling within CN codes 17019910 and 17019990 of the standard quality referred to in Point B II of Annex III to Regulation (EU) No 1308/2013; (b) EUR 64,70 for sugar falling within CN code 17019100; (c) EUR 54,10 for raw beet sugar falling within CN code 17011290 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013; (d) EUR 41,30 for raw beet sugar falling within CN code 17011210 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013; (e) EUR 55,20 for raw cane sugar falling within CN codes 17011390 and 17011490 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013; (f) EUR 41,80 for raw cane sugar falling within CN code 17011310 and 17011410 of the standard quality referred to in Point B III of Annex III to Regulation (EU) No 1308/2013; (g) EUR 1,184 for the products falling within CN code 17029095 per 1 % of sucrose content.

For 100 kilograms of molasses of the standard quality referred to in Article 31 of this Regulation, the trigger price referred to in Article 182(1), first subparagraph, point (a), of Regulation (EU) No 1308/2013 shall be equivalent to: (a) EUR 7,90 for molasses falling within CN code 17031000; (b) EUR 8,20 for molasses falling within CN code 17039000.

1 The amount of the additional import duties for each type of molasses referred to in Article 27 and the sugar products referred to in Article 26 shall be established on the basis of the CIF import price of the consignment in question in accordance with Article 33. For molasses, the CIF import price of the consignment in question shall be converted into the price of molasses of standard quality in accordance with Article 32. In the case of white and raw sugar, the CIF import price of the consignment in question shall be converted into the equivalent price of sugar of standard quality as defined, respectively, in Point B II and III of Annex III to Regulation (EU) No 1308/2013 or the equivalent price for the product falling within CN code 17029095, as the case may be.

2 When the CIF import price per 100 kilograms of a consignment is higher than the applicable CIF representative price determined in accordance with Articles 24 and 25, the importer shall present to the customs authorities of the Member State of import at least the following proofs: (a) the purchasing contract, or any other equivalent document; (b) the insurance contract for the consignment; (c) the invoice; (d) the certificate of origin (where applicable); (e) the transport contract; (f) in the case of sea transport, the bill of lading. For the verification of the CIF import price of the consignment in question, the authorities of the Member State of import may require any other information and documents they deem necessary.

3 In the case referred to in paragraph 2, the importer shall provide a guarantee referred to in Articles 89 to 100 of Regulation (EU) No 952/2013, equal to the difference between the amount of additional import duty calculated on the basis of the CIF representative price applicable to the product in question and the amount of additional import duty calculated on the basis of CIF import price of the consignment in question.

4 The importer shall have 2 months from the sale of the products in question, subject to a limit of 9 months from the date of acceptance of the declaration of release for free circulation, to prove that the consignment was disposed of under conditions confirming the correctness of the information referred to in paragraph 2. Failure to meet one or other of these deadlines shall entail the loss of the guarantee provided. However, the time limit of 9 months may be extended by the customs authorities by a maximum of 3 months following a duly substantiated request of the importer. If the products are under the end-use procedure, Article 254 of Regulation (EU) No 952/2013 shall apply. The guarantee provided in accordance with paragraph 3 shall be released to the extent that proof of the conditions of disposal is provided to the satisfaction of the customs authorities. Otherwise, the guarantee shall be forfeit by way of payment of the additional import duties.

5 If, on verification, the customs authorities establish that the requirements of this Article have not been met, they shall recover the duty due in accordance with Article 105 of Regulation (EU) No 952/2013. The amount of the duty to be recovered or remaining to be recovered shall include interest from the date the products were released for free circulation up to the date of recovery. The interest rate applied shall be that in force for recovery operations under national law.

The standard quality molasses shall: (a) be of sound and fair marketable quality; (b) have a total sugar content of 48 %.

CIF import prices for molasses which do not relate to the standard quality shall be: (a) increased by one forty-eighth for each percentage point of total sugar content where the sugar content of the molasses concerned is less than 48 %; (b) reduced by one forty-eighth for each percentage point of total sugar content where the sugar content of the molasses concerned is more than 48 %.

Where the difference between the trigger price determined in accordance with Article 28 for certain sugar products and in accordance with Article 29 for molasses and the CIF import price of the consignment in question: (a) is 10 % or less than the trigger price, the additional duty shall be zero; (b) is more than 10 % but less than or equal to 40 % of the trigger price, the additional duty shall be 30 % of the amount over and above 10 %; (c) is more than 40 % but less than or equal to 60 % of the trigger price, the additional duty shall be 50 % of the amount over and above 40 %, to which shall be added the additional duty referred to in point (b); (d) is more than 60 % but less than or equal to 75 % of the trigger price, the additional duty shall be 70 % of the amount over and above 60 %, to which shall be added the additional duties referred to in points (b) and (c); (e) is more than 75 % of the trigger price, the additional duty shall be 90 % of the amount over and above 75 %, to which shall be added the additional duties referred to in points (b), (c) and (d).

If the yield of imported raw sugar as determined in accordance with Point B III of Annex III to Regulation (EU) No 1308/2013 differs from the yield fixed for the standard quality, the import duty for products falling within CN codes 17011210, 17011310 and 17011410, and the additional duty for products falling within CN codes 17011210, 17011290, 17011310, 17011390, 17011410 and 17011490 to be levied per 100 kilograms of the said raw sugar shall be calculated by multiplying the corresponding duty fixed for raw sugar of the standard quality by a correcting coefficient. The correcting coefficient shall be obtained by dividing the percentage of the yield of the imported raw sugar by 92.

1 Entry into free circulation in the Union of products of the hops sector from third countries referred to in Article 1(2), point (f), of Regulation (EU) No 1308/2013 shall be conditional upon proof being furnished that the requirements specified in Article 190(1) of that Regulation have been met.

2 The proof referred to in paragraph 1 shall be furnished through the presentation of the attestation provided for in Article 190(2) of Regulation (EU) No 1308/2013 (‘attestation of equivalence’).

For the purposes of this Chapter, ‘consignment’ means a quantity of a product having the same characteristics and sent by the same consignor at the same time to the same consignee. For the purposes of this Chapter, the products of the hop sector include hop cones CN code: 121010, hop powders or pellets CN code: 121020, saps and extracts of hops CN code: 13021300.

1 Attestations of equivalence accompanying imported hops and hop products shall be issued by an agency authorised by the third country of origin or, where non-existent in the country of origin, an already authorised agency outside the product’s country of origin.

2 On the basis of notifications from the competent authorities of third countries pursuant to Article 190 of Regulation (EU) No 1308/2013, the Commission shall draw up and update a list of agencies authorised to issue attestations of equivalence in the hop product’s country of origin, containing the name, postal and email address of those agencies.

3 The Commission shall make public on its website the name and address of the agencies notified by the competent authorities of third countries.

1 The attestation of equivalence shall be issued for each consignment and shall consist of an original and a copy to be drawn up on a form corresponding to the model set out in Annex XIV and in accordance with the rules set out in Annex XVI.

2 The attestation of equivalence shall be valid only if it is duly completed and authenticated by one of the agencies referred to in the list drawn up and made public by the Commission in accordance with Article 37(3).

3 A duly authenticated attestation of equivalence is one which shows the place and date of issue, and which has been signed and bears the stamp or electronic signature of the issuing agency. The attestation of equivalence may be stored and made available in the electronic system ELAN to be set up by the Commission.

1 Each unit of packaging covered by an attestation of equivalence shall bear the following particulars in one of the official languages of the Union: (a) the description of the hop or hop product; (b) the variety or varieties; (c) the country of origin; (d) the marks and numbers indicated in Section 9 of the attestation of equivalence or the extract.

2 The particulars provided for in paragraph 1 shall appear in legible, indelible characters of uniform size on the outside of the package.

For products of the hop sector, when they are presented to customs in accordance with Article 139 of Regulation (EU) No 952/2013 or at the latest before their release for free circulation in the Union, the original of the related attestation of equivalence shall be submitted to the customs authorities who shall countersign and retain it. The customs authorities shall transmit, where available, an electronic copy of the attestation of equivalence to the competent authority of the Member State in which the product is brought into the customs territory of the Union. A copy of the countersigned attestation of equivalence issued by the competent authority of the third country shall be returned to the importer, who must keep it for at least 3 years.

1 Where, before its entry into free circulation in the Union, a consignment covered by an attestation of equivalence is split up and redispatched, an attestation extract shall be drawn up in respect of each new consignment resulting from such splitting. The attestation of equivalence shall be replaced by the necessary number of attestation extracts. Each attestation extract shall be drawn up by the party concerned in an original on a form corresponding to the model set out in Annex XV and in accordance with the rules set out in Annex XVI and shall be sent to the customs authorities.

2 The customs authorities shall endorse accordingly the original of the attestation of equivalence and shall countersign the original of the extract. For this purpose, the customs authority shall enter the quantities indicated in the extracts in the sections provided for this purpose on the attestation of equivalence and shall confirm the entry or confirm, where provided for by national administrative provisions, the quantities indicated by the declarant in the relevant sections. The customs authorities shall retain the original of the endorsed attestation of equivalence and of the countersigned extract, send a copy of the endorsed attestation and each countersigned extract to the competent certification authority of the Member State and return a copy of each extract to the operator concerned.

If the consignment of the products of the hop sector is resold or split up after it has been released for free circulation in the Union, the product must be accompanied by an invoice or other commercial document drawn up by the vendor, giving the reference number of the attestation of equivalence or of the extract, together with the name of the authority which issued them. The following information from the attestation of equivalence or, as the case may be, the extract shall also be included on the invoice or commercial document: (a) for hop cones: (i) the description of the product; (ii) the gross weight; (iii) the place of production; (iv) the year of harvest; (v) the variety; (vi) the country of origin; (vii) the markings and identification numbers set out in section 9 of the attestation of equivalence; (b) for hop products, in addition to the particulars listed under point (a): the place and date of processing.

1 The Member States shall regularly carry out checks on a random basis to verify whether hop products under CN code 1210 entering the customs territory of the Union in order to be imported pursuant to Article 190 of Regulation (EU) No 1308/2013 comply with the minimum marketing requirements for hop cones set out in Annex I to Commission Regulation (EC) No 1850/2006 for those purposes.

2 The Member States shall report to the Commission, every year by 30 June, the frequency, type and result of the checks which were carried out over the year preceding that date. The checks shall cover at least 5 % of the number of consignments of hops expected to be imported from a third country into the Member State in question during the year.

3 If the competent authorities of the Member States find that the samples examined do not satisfy the minimum marketing requirements referred to in paragraph 1, the corresponding consignments shall not be marketed in the Union.

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.