24.12. 87 Official Journal of the European Communities No L 366/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 3846/87 of 17 December 1987 establishing an agricultural product nomenclature for export refunds THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 2727/75 of 29 October 1975 on the common organization of the market in cereals (!), as last amended by Regulation (EEC) No 1900/87 (2), and in particular Article 16 thereof, and to the corresponding provisions of the other regulations on the common organization of the agricultural product markets, Whereas, pursuant to Council Regulation (EEC) No 2658/87 (3), a combined goods nomenclature, based on that of the harmonized system and meeting both Common Customs Tariff and Community external trade statistics requirements, will come into use on 1 January 1988; Whereas product descriptions and tariff numbers to be shown in the annexes to the Commission regulations setting the export refunds on agricultural products should therefore be formulated using the combined nomenclature as basis; Whereas in order to ensure uniform presentation of the lists of agricultural products on which refunds are granted and to guarantee the application of these a nomenclature of agricultural products for use in connection with export refunds should be drawn up; Whereas it is necessary in certain cases, because of the way in which the export refund scheme operates, to make subdivisions in the combined nomenclature; whereas in order to identify these subdivisions and to facilitate handling of data relating to products falling within them numeric codes based on those of the combined nomenclature should be devised; (1) Of No L 281, 1. 11. 1975, p. 1. (2) OJ No L 182, 3. 7. 1987, p. 40. (}) O] No L 256, 7. 9. 1987, p. 1. Whereas where a refund is set only on some of the products falling under a combined nomenclature subheading it is necessary, in order to maintain a coherent nomenclature for refunds and permit computer processing, also to mention the part of the subheading of the combined nomenclature in respect of which no refund has been set; Whereas the measures provided for in this Regulation are in accordance with the opinion of the relevant management committees, HAS ADOPTED THIS REGULATION: Article 1 There is hereby introduced for use in connection with export refunds an agricultural product nomenclature, hereinafter referred to as the ‘refund nomenclature’, based on the combined nomenclature. The refund nomenclature shall be as shown in the Annex hereto. It shall include additional subdivisions to those of the combined nomenclature as required for the description of goods on which export refunds are granted, and code numbers as specified in Article 2. Article 2 1. Each subheading of the refund nomenclature shall be provided with a numeric code of eleven consecutive digits as follows: (a) the first eight digits shall be those of the numeric code for the relevant combined nomenclature subheading; (b) the ninth, 10th and 11th digits shall identify the refund nomenclature subheading. If a combined nomenclature