15..12. 88 Official Journal of the European Communities No L 346/29. COMMISSION REGULATION (EEC) No 3892/88 of 14 December 1988 amending Regulation (EEC) No 2670/81 laying down detailed implementing rules in respect of sugar production in excess of the quota 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 Regulation (EEC) No 2306/88 (3), and in particular Article 26 (3) thereof, Whereas Article 26 of Regulation (EEC) No 1785/81 provides that C sugar or C isoglucose, produced in respect of a marketing year and not carried forward as production of the following marketing year, cannot be disposed of on the internal market and must be exported in the natural state ; whereas in order to ensure a uniform application of this provision in the Community it has become necessary to define exactly what is meant by export within the context of the said Article and to amend as a consequence the relevant dates, while allowing Member States, as far as the time limit for communication of the proof of export is concerned, to grant longer periods ; Whereas Article 1 of Commission Regulation (EEC) No 2670/81 (*), as last amended by Regulation (EEC) No 1714/88 (%), provides that C sugar and C isoglucose must be exported from the Member State on whose territory they were produced ; whereas that same Regulation allows the manufacturer in question, for the purpose of export, to replace his C sugar or C isoglucose by a white sugar or an isoglucose produced by another manufacturer established on the territory of the same Member State subject to payment of an amount to neutralize the economic advantage that he can gain from such a replacement ; Whereas, however, it transpires by virtue of the evolution of storage techniques that the C sugar or the C isoglucose is sometimes stored for export in storage facilities located outside the factory, in the Member State of production or in another Member State, together with other sugars and other isoglucose produced by other undertakings or by the same undertaking without it being possible to distinguish physically between them; whereas it is necessary as a consequence, on the one hand to ensure compliance with the abovementioned rule and on the other for technical reasons particular to this type of storage, to make clear that the substitution in the same place of storage between sugars and isoglucose from different origins is to be allowed when the product in question is kept until acceptance of the export declaration under an administrative control providing equivalent guarantees to those of customs control and, after that () OJ No L 177, 1. 7. 1981, p. 4. () OJ No L 201, 27. 7. 1988, p. 6S. % O] No L 262, 16. 9. 1981, p. 14. 9 OJ No L 152, 18. 6. 1988, p. 23. acceptance, is kept under customs control, without this substitution giving rise to payment of the amount referred to in Article 2 (2) of Regulation (EEC) No 2670/81; whereas the controls in other respects must ensure in particular that a quantity of sugar or isoglucose corres- ponding to the .quantity of the C sugar or the C isoglucose in question is held in the same place of storage until the moment of its release from storage with a view to its export outside of the customs territory of the Community ; Whereas it is desirable for administrative reasons that these provisions be made applicable only to production of C sugar and C isoglucose as from the 1988/89 marketing year ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Sugar, HAS ADOPTED THIS REGULATION : Article 1 Regulation (EEC) No -2670/81 is hereby amended as follows : 1. Article '1 is replaced by the following : ‘Article. 1 1. The export referred to in Article 26 (1) of Regulation (EEC) No 1785/81 shall be considered to have taken place if: (2) the C sugar or the C isoglucose is exported from ' the Member State on whose territory it ‘was produced ; ' " (b) the export declaration in question is accepted by the Member State referred to under (a) before 1 January following the end of the marketing year during which the C sugar or the C isoglucose was produced ; (c) the C sugar or the C isoglucose or a corresponding quantity within the meaning of Article 2 (3) left the customs territory of the Community at the latest within 60 days from 1 January referred to under (b); (d) the product has been exported without refund or levy as white sugar or raw sugar, non denatured, or as syrups, obtained prior to the crystallizing stage, falling within CN codes 17026090 and 1702 90 90, or as isoglucose in its natural state, from the Member State referred to under (a). Except in the case of force majeure if all of the conditions provided for in the first subparagraph are not complied with, the quantity of C sugar or C isoglucose in question shall be considered to have been disposed of on the internal market. '