4. 10. 86 Official Journal of the European Communities No L 283/15 COMMISSION REGULATION (EEC) No 3046/86 of 3 October 1986 laying down detailed rules concerning the collection of the elimination levy in the sugar sector THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 1785/81 of 30 June 1981 on the common organization of the markets in the sugar sector ('), as last amended by Regula- tion (EEC) No 934/86 (3, and in particular Article 32a (6) thereof, Having regard to Council Regulation (EEC) No 1676/85 of 11 June 1985 on the value of the unit of account and the conversion rates to be applied for the purposes of the common agricultural policy (%), and in particular Article § (3) thereof, Whereas Article 32a (1) of Regulation (EEC) No 1785/81 provides for the charging of an elimination levy, designed to eliminate the 400 million ECU deficit recorded follo- wing application of the quota arrangements in the period 1981/82 to 1985/86, to manufacturers of sugar and isoglu- cose in certain regions of the Community during the 1986/87 to 1990/91 marketing years in respect of their production of A and B sugar and A and B isoglucose ; whereas Article 32a (2) and (3) of Regulation (EEC) No 1785/81 fixes the unit amounts of this levy; Whereas in order to permit a uniform and harmonious application of the elimination levy in the Community it is necessary to lay down rules concerning the timing of collection ; whereas with this in view and by reason of the protracted nature of the sugar-beet harvest and of the production of sugar and isoglucose by the various produ- cing undertakings in the Community, it is necessary to provide for the collection of the elimination levy in two instalments and for the fixing of the dates of collection for all regions of the Community ; whereas it is necessary to use objective data common to each undertaking as the basis of assessment; Whereas, as concerns the basis of assessment of the first instalment, which represents an advance payment, it is consequently justifiable to refer to the guarantees as regards price and outlets of the undertakings applicable during the relevant marketing year, that is to say to the sum of the A and B quotas which they have been allo- cated; whereas, however, the possibility cannot be excluded of an undertaking having a final production of less than its quotas ; whereas it is therefore opportune for the calculation of the first instalment to be based on only () OJ No L 177, 1. 7. 1981, p. 4. () OJ No L 87, 2. 4. 1986, p. 1. () OJ No L 164, 24. 6. 1985, p. 1. a part, considered as adequate, of the elimination levy . fixed in Article 32a of Regulation (EEC) No 1785/81 ; Whereas it a necessary to ensure that as far as possible undertakings in the same region are not charged, notwith- standing their production, proportionally more at a regi- onal level than for the 1984/85 marketing year ; whereas it is consequently justified, in order to balance out the burdens and advantages of the system for the parties concerned, to provide for the possibility of a regional adjustment commencing with the calculation of the first collection instalment ; ' Whereas the second instalment of the elimination levy,. which represents the balance to be paid, should be calcu- lated having regard to the final production of the under- takings recorded for the marketing year in question within the framework of the A and B quotas in accor- dance with the relevant provisions of Commission Regu- lation (EEC)No 1443/82 of 8 June 1982 laying down detailed rules for the application of the quota system in the sugar sector (*), as last amended by Regulation (EEC) No 3819/85(°); whereas it is similarly appropriate to provide for the possibility of applying, where applicable, the regional adjustment of the elimination levy to the calculation of the balance ; Whereas implementation of the elimination levy requires that the agricultural conversion rates applicable to the amounts fixed by Article 32a of Regulation (EEC) No 1785/81 should be determined ; Whereas the Management Committee for Sugar has not delivered an opinion within the time limit set by its - Chairman, HAS ADOPTED THIS REGULATION : Article 1 1.  Member States shall collect the elimination levy, the amounts of which are fixed in Article 32a (2) and (3) of Regulation (EEC) No 1785/81, from manufacturers . of sugar and manufacturers of isoglucose in two instalments. Collection shall take place for each marketing year concerned before 15 December of the year in question for the first instalment which represents an advance payment, and before 15 December following the said year for the second instalment which represents the balance to be paid. () OJ No L 158, 9. 6. 1982, p. 17. () OJ No L 368, 31. 12. 1985, p. 25.