15.7.2000 Official Journal of the European Communities L177)1 (Acts whose publication is obligatory) COMMISSION REGULATION (EC) No 1520/2000 of 13 July 2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community; Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural  products(!), and in particular the first subparagraph of Article 8(3) thereof, Whereas: (1)  Commission Regulation (EC) No 1222/94 of 30 May 1994 (%), as last amended by Regulation (EC) No 701/2000 (%), laid down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amounts of such refunds. As this Regulation has been amended fifteen times, Regulation (EC) No 1222/94 should now be recast for reasons of clarity when new changes are made. (2)  The Regulations on the common organisation of the markets in eggs, cereals, rice, milk and milk products, and sugar provide that, to the extent required to allow the agricultural products in question to be exported in the form of certain processed goods not listed in Annex I to the Treaty on the basis of world market quotations or prices for such products, the difference between such quotations or prices and prices in the European Union may be covered by an export refund. (3)  Commission Regulation (EC) No 800/1999 () lays down general rules for granting export refunds on certain agricultural products exported in the form of goods not () OJ L 318, 20.12.1993, p. 18. () OJ L 136, 31.5.1994, p. 5. () OJ L 83, 4.4.2000, p. 6. (% OJL 102, 17.4.1999, p. 11. (6) covered by Annex I to the Treaty and the criteria for fixing the amount of such refunds. However, the way these arrangements apply to goods not covered by Annex I needs to be clarified. Article 11 of the Agreement on Agriculture annexed to the Agreement establishing the World Trade Organisation lays down that refunds granted on exports of agricultural products incorporated in goods not covered by Annex I to the Treaty may not exceed the refunds that would be payable on those products when exported in the unaltered state. Account must be taken of this when rates of refund are fixed and assimilation rules defined. Potato starch is assimilated to maize starch. However, it must be possible to fix a specific refund rate for potato starch in market situations where its price is significantly lower than that of maize starch. Such goods may be obtained directly from basic products, from products obtained from the processing of basic products, or from products assimilated to either of these categories. Rules should be laid down for determining the amount of the export refund in each of these cases. Many goods manufactured by an undertaking under clearly defined technical conditions and having constant characteristics and quality follow a regular export pattern. To ease export formalities, a simplified procedure should be adopted for such goods whereby the manufacturer communicates to the competent authorities such information as the latter consider necessary concerning the conditions of manufacture of the goods. The agricultural product content of most exported goods is bound to vary. The amount of the refund must