L 62/12 Official Journal of the European Union 9.3.2005 COMMISSION REGULATION (EC) No 389/2005 of 8 March 2005 laying down derogations from Council Regulation (EC) No 2201/96 and Regulation (EC) No 800/1999 as regards certain sugars used in certain products processed from fruit and vegetables exported to third countries other than Switzerland and Liechtenstein THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 2201/96 of 28 October 1996 on the common organisation of the markets in processed fruit and vegetable products(!), and in particular Article 18(7) thereof, Whereas: Articles 16 and 18 of Regulation (EC) No 2201/96 and Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the appli- cation of the system of export refunds on agricultural products (%) apply as regards exports of certain sugars used in certain products processed from fruit and vege- tables. Article 18(6) of Regulation (EC) No 2201/96 provides that, in the case of a differentiated refund, the refund shall be paid upon proof that the products have reached the destination indicated on the licence or another destination for which the refund was fixed. It provides also that exceptions may be made to this rule, provided conditions are laid down which offer equivalent guarantees. Article 3 of Regulation (EC) No 800/1999 provides that entitlement to the export refund is acquired on impor- tation 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 arrival of the good at destination. () O) L 297, 21.11.1996, p. 29. Regulation as last amended by Commission Regulation (EC) No 386/2004 (O] L 64, 2.3.2004, p. 25) () OJ L 102, 17.4.1999, p. 11. Regulation as last amended by Regu- lation (EC) No 671/2004 (O] L 105, 14.4.2004, p. 5). (4) ) () O () O == 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 furnished that the product has left the customs territory of the Community. The Agreement between the European Community and the Swiss Confederation amending the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972 as regards the provisions  applicable to  processed  agricultural products (*), which was signed in October 2004, is provi- sionally applicable from 1 February 2005 by virtue of Council Decision 2005/45/EC () concerning the conclusion and the provisional application of that Agreement. Pursuant to Decision 2005/45/EC, sugar (HS headings 1701, 1702 and 1703) used in the manufacture of certain processed agricultural goods exported to Swit- zerland and Liechtenstein is, from 1 February 2005, no longer eligible for export refunds. The Agreement approved by Decision 2005/45/EC introduces special provisions on administrative co- operation aimed at combating irregularities and fraud in customs and export refund related matters. In the light of those provisions and in order to avoid the imposition of unnecessary costs on operators in their commercial trade with other third countries, it is appro- priate to derogate from Regulation (EC) No 2201/96 and 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. L 23, 26.1.2005, p. 19. L 23, 26.1.2005, p. 17.