L 81/14 Official Journal of the European Union 19.3.2004 COMMISSION REGULATION (EC) No 506/2004 of 18 March 2004 fixing the rates of the refunds applicable to certain cereal and rice-products exported in the form of goods not covered by Annex I to the Treaty THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EEC) No 1766/92 of 30 June 1992 on the common organisation of the market in cereals ('), and in particular Article 13(3) thereof, Having regard to Council Regulation (EC) No 3072/95 of 22 December 1995 on the common organisation of the market in rice (%), and in particular Article 13(3) thereof, Whereas: 1 Article 13(1) of Regulation (EEC) No 1766/92 and Article 13(1) of Regulation (EC) No 3072/95 provide that the difference between quotations of prices on the world market for the products listed in Article 1 of each of those Regulations and the prices within the Com- munity may be covered by an export refund. Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common implementing rules for 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 (°), specifies the products for which a rate of refund should be fixed, to be applied where these products are exported in the form of goods listed in Annex B to Regulation (EEC) No 1766/92 or in Annex B to Regulation (EC) No 3072/95 as appropriate. In accordance with the first subparagraph of Article 4(1) of Regulation (EC) No 1520/2000, the rate of the refund per 100 kilograms for each of the basic products in question must be fixed for each month. The commitments entered into with regard to refunds which may be granted for the export of agricultural products contained in goods not covered by Annex I to the Treaty may be jeopardised by the fixing in advance of high refund rates. It is therefore necessary to take precautionary measures in such situations without, however, preventing the conclusion of long-term contracts. The fixing of a specific refund rate for the advance fixing of refunds is a measure which enables these various objectives to be met. () OJ L 181, 1.7.1992, p. 21. Regulation as last amended by Regu- lation (EC) No 1784/2003 (O] L 270, 21.10.2003, p. 78). () O] L 329, 30.12.1995, p. 18. Regulation as last amended by Commission Regulation (EC) No 411/2002 (O] L 62, 5.3.2002, p. () OJ L 117, 15.7.2000, p. 1. Regulation as last amended by Regu- lation (EC) No 740/2003 (O] L 106, 29.4.2003, p. 12). () Taking into account the settlement between the Euro- pean Community and the United States of America on Community exports of pasta products to the United States, approved by Council Decision 87[482[EEC (%), it is necessary to differentiate the refund on goods falling within CN codes 1902 11 00 and 1902 19 according to their destination. Pursuant to Article 4(3) and (5) of Regulation (EC) No 1520/2000, a reduced rate of export refund has to be fixed, taking account of the amount of the production refund applicable, pursuant to Council Regulation (EEC) No 1722[93 (), for the basic product in question, used during the assumed period of manufacture of the goods. Spirituous beverages are considered less sensitive to the price of the cereals used in their manufacture. However, Protocol 19 to the Act of Accession of the United Kingdom, Ireland and Denmark provides that the neces- sary measures must be decided to facilitate the use of Community cereals in the manufacture of spirituous beverages obtained from cereals. Accordingly, it is neces- sary to adapt the refund rate applying to cereals exported in the form of spirituous beverages. In accordance with Council Regulation (EC) No 1039/ 2003 of 2 June 2003 adopting autonomous and transi- tional measures concerning the importation of certain processed agricultural products originating in Estonia and the exportation of certain agricultural products to Estonia (%), Council Regulation (EC) No 1086/2003 of 18 June 2003 adopting autonomous and transitional measures concerning the importation of certain processed agricultural products originating in Slovenia and the exportation of certain processed agricultural roducts to Slovenia (), Council Regulation (EC) No 1087/2003 of 18 June 2003 adopting autonomous and transitional measures concerning the importation of certain processed agricultural products originating in Latvia and the exportation of certain processed agri- cultural products to Latvia (), Council Regulation (EC) No 1088/2003 of 18 June 2003 adopting autonomous and transitional measures concerning the importation of certain processed agricultural products originating in Lithuania and the exportation of certain processed agri- cultural products to Lithuania (°), Council Regulation (EC) No 1089/2003 of 18 June 2003 adopting autono- mous and transitional measures concerning the importa- tion of certain processed agricultural products origin- ating in the Slovak Republic and the exportation of certain processed agricultural products to the Slovak () OJ L 275, 29.9.1987, p. 36. () OJ L 159, 1.7.1993, p. 112. Regulation as last amended by Regu- = 9 () () () ) lation (EC) No 17862001 (O] L 242, 12.9.2001, p. 3). % OJ L 151,19.6.2003, p. 1. JL 163, 1.7.2003, p. 1. JL 163, 1.7.2003, p. 19. JL 163, 1.7.2003, p. 38.