No L 367/10 Official Journal of the European Communities 16. 12. 92 COMMISSION REGULATION (EEC) No 3615/92 of 15 December 1992 on the determination of the quantities of agricultural products to be taken into account for the calculation of refunds payable in the case of the export of goods referred to in Council Regulation (EEC) No 3035/80 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 804/68 of 27 June 1968 on the common organization of the market in milk and milk products ('), as last amended by Regula- tion (EEC) No 2071/92 (3, and in particular Article 17 (4) thereof, and to the corresponding provisions of the other Regulations on the common organization of agricultural markets referred to in Article 1 of Council Regulation (EEC) No 3035/80 of 11 November 1980 laying down for certain agricultural products exported in the form of ~ goods not covered by Annex II to the Treaty, general rules concerning the granting of refunds and the criteria for fixing their amount (3), as last amended by Regulation (EEC) No 3381/90 (%), Whereas Council Regulation (EEC) No 3035/80 provides for refunds to be granted on exports of certain agricultural products used in the manufacture of certain goods not covered by Annex II to the Treaty ; whereas in respect of exports of goods listed in Annex B to that Regulation, Atticle 3 thereof provides that the refund may be granted in respect of the quantity of the agricultural product used in the manufacture of the exported goods ; Whereas Regulation (EEC) No 3035/80 was adopted in application of certain Council Regulations on the common organization of agricultural markets, including Regulation (EEC) No 804/68 ; whereas Article 17 (1) of Regulation (EEC) No 804/68 and the corresponding Atticles of the other basic Regulations provide that the difference between prices within the Community and prices on the world market for the agricultural products in question can be covered by a refund to the extent necessary to enable the products to be exported in the form of certain goods not covered by Annex II of the Treaty ; Whereas, in consequence, to qualify for a refund the agri- cultural products used and in particular the goods manu- factured from such products must therefore be exported ; whereas any exception to this rule must be given a restric- tive meaning ; () OJ No L 148, 28. 6. 1968, p. 13. () O No L 215, 30. 7. 1992, p. 64. () OJ No L 323, 29. 11. 1980, p. 27. () OJ No L 327, 27. 11. 1990, p. 4. Whereas, however, during the process of manufacturing the said goods, producers inevitably incur losses of raw materials for which Community prices have nevertheless been paid while the losses incurred by producers esta- blished outside the Community are limited to world market prices ; Whereas the concept of products actually used in the process of manufacture of exported goods has received different interpretations in different Member States ; whereas the Court of Auditors in its Annual Report () made observations concerning the consistent manage- ment of losses; Whereas it is necessary to lay down common rules for determining the concept of the quantity of agricultural products actually used in the process of manufacturing the exported goods; Whereas during the process of manufacturing certain goods by-products are obtained which differ markedly in value from the principal products ; whereas many of these by-products can be used only as animal feed; Whereas the measures laid down in this Regulation are in accordance with the opinions of all the management committees concerned, HAS ADOPTED THIS REGULATION : Article 1 For the purposes of implementing Article 8 (1) of Regula- tion (EEC) No 3035/80 : 1. the quantities of agricultural products actually used within the meaning of Article 3 (2) of Regulation (EEC) No 3035/80 may be declared by reference to a list deposited with the competent authorities of the Member State of manufacture or of export; 2. for the purposes of this Regulation : (a) ‘losses’ means the quantities of products or goods resulting from the process of manufacture under consideration, from the stage at which agricultural product are used unprocessed in the manufacture, other than the quantities of goods which are actu- () OJ No C 324, 13. 12. 1991, p. 1.