L 12014 Official Journal of the European Union 24.4.2004 COMMISSION REGULATION (EC) No 763/2004 of 23 April 2004 laying down derogations from Regulation (EC) No 800/1999 as regards products in the form of goods not covered by Annex I to the Treaty exported to third countries other than Cyprus, Hungary and Poland 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 Article 8(3) thereof, Whereas: Article 16(1) of 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 (3) provides that Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products (°) shall apply as regards exports of products in the form of goods not covered by Annex I to the Treaty. Article 3 of Regulation (EC) No 800/1999, provides that entitlement to the export refund is acquired on importa- tion into a specific third country when a differentiated refund applies for that third country. Articles 14, 15 and 16 of that Regulation lay down the conditions for the payment of the differentiated refund, in particular the documents to be supplied as proof of the goods' impor- tation into a third country. In the case of a differentiated refund, Article 18(1) and (2) of Regulation (EC) No 800/1999 provides that part of the refund, calculated using the lowest refund rate, is paid on application by the exporter once proof is furn- ished that the product has left the customs territory of the Community. () OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regu- lation (EC) No 2580/2000 (O] L 298, 25.11.2000, p. 5) () OJ L 177, 15.7.2000, p. 1. Regulation as last amended by Regu- lation (EC) No 543/2004 (OJ L 87, 25.3.2004, p. 8). () OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regu- lation (EC) No 2010/2003 (O] L 297, 15.11.2003, p. 13). (4) ( ( ( ( ( 4 5 6 x 8 ) O] ) O] ) O] ) O] ) O] Commission Regulation (EC) No 646/2004 of 6 April 2004 fixing the rates of the refunds applicable to certain milk products exported in the form of goods not covered by Annex I to the Treaty (*), Commission Regu- lation (EC) No 644/2004 of 6 April 2004 fixing the rates of the refunds applicable to certain products from the sugar sector exported in the form of goods not covered by Annex I to the Treaty (°), Commission Regu- lation (EC) No 645/2004 of 6 April 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 (°), and Commission Regulation (EC) No 643/2004 of 6 April 2004 fixing the rates of the refunds applicable to eggs and egg yolks exported in the form of goods not covered by Annex I to the Treaty provide that export refunds are not to be set in respect of goods not covered by Annex () to the Treaty when exported to Cyprus and Poland and in respect of goods not referred to in Article 1(2) of Regulation (EC) No 999/2003 (%) when exported to Hungary. The authorities in Cyprus, Hungary and Poland have consequently undertaken to allow imports of the goods concerned, which have been taken under customs control after 6 April 2004, to their territories only if they are accompanied by documents showing that they have been imported directly from the Community. In order to avoid the imposition of unnecessary costs on operators in their commercial trade with other third countries, it is appropriate to derogate from Regulation (EC) No 800/1999 in so far as it requires proof of import in the case of differentiated refunds. It is also appropriate, where no export refunds have been fixed for the particular countries of destination in question, not to take account of that fact when the lowest rate of refund is determined. The measures provided for in this Regulation are in accordance with the opinion of the Management Committee on horizontal questions concerning trade in processed agricultural products not listed in Annex I to the Treaty, L 102, 7.4.2004, p. 42. L 102, 7.4.2004, p. 35. L 102, 7.4.2004, p. 38. L 102, 7.4.2004, p. 32. L 146, 13.6.2003, p. 10.