L9/8 Official Journal of the European Union 15.1.2004 COMMISSION REGULATION (EC) No 60/2004 of 14 January 2004 laying down transitional measures in the sugar sector by reason of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia THE COMMISSION OF THE EUROPEAN COMMUNITIES, (3)  In the case of isoglucose, production is steady and in Having regard to the Treaty establishing the European Community, Having regard to the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, and in particular Article 2(3) thereof, Having regard to the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia, and in particular the first subparagraph of Article 41 thereof, Whereas: (1) The rules concerning production and trade arrangements for the sugar market inserted in Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organi- sation of the markets in the sugar sector () by the Act of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (hereinafter referred to as the Act of Accession), will be applicable as from 1 May 2004, which is two months before the expiry of the marketing year 2003/2004. Transitional measures are therefore required to change over from the production and trade arrangements in force in the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (hereinafter referred to as the new Member States) to those provided for in Regulation (EC) No 1260/2001. (2)  For the marketing year 2003/2004, the entire sugar production of the new Member States is produced under national arrangements, and the main quantities of their production will be disposed of before 1 May 2004. Consequently, the provisions on prices, inter-profes- sional agreements and self-financing provided for in Articles 2 to 6 and 10 to 21 of Regulation (EC) No 1260/2001 should not apply before 1 July 2004. The non application of the self-financing arrangements and the provision on prices to sugar produced before 1 July 2004 means that the export refund arrangement provided for in Articles 27 to 31 of Regulation (EC) No 1260/2001 and the intervention and production refund arrangements provided for in Articles 7, 8 and 9 of that Regulation should not apply before 1 July 2004. () OJ L 178, 30.6.2001, p. 1. Regulation as last amended by the Act of Accession. keeping with demand and it is therefore necessary to determine an appropriate share of the basic isoglucose quantities defined for the new Member States producing isoglucose in order to facilitate the transition and to ensure the balance between production and consump- tion in the enlarged Community. However, for the purposes of ensuring the same treatment for isoglucose and sugar, Articles 2 to 21 and 27 to 31 of Regulation (EC) No 1260/2001 should only become applicable to isoglucose in the new Member States from 1 July 2004. (4)  The Act of Accession defines a maximum supply need for the sugar-producing undertaking in Slovenia of 19 585 tonnes. In order to guarantee the supply of that undertaking with raw sugar for refining between 1 May and 30 June 2004, an appropriate share of the maximum supply need should be determined for that period. (5)  There is a considerable risk of disruption on the markets in the sugar sector by products being introduced into the new Member States before their accession for specu- lation purposes. Provisions facilitating the transition should therefore be made to avoid such speculative movements in view of the accession of the new Member States. Similar provisions have already been taken in respect of trade in agricultural products on account of the accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia by Regulation (EC) No 1972/2003 (%). Separate rules are necessary in order to take into account the particularities of the sugar sector. (6)  Chapter 5 of Annex IV to the Act of Accession foresees that goods which are under different types of suspensive regime on the date of accession are exempted from customs duties when released for free circulation provided that certain circumstances are complied with. However, in the sugar sector there is a high risk that this possibility will be used for speculative purposes. In addi- tion, it would allow operators to circumvent the obliga- tion laid down in this regulation to eliminate from the market at their expense the quantities of surplus sugar or isoglucose identified by the authorities of the new member States or to pay charges of the proof of elimina- tion of these quantities cannot be provided. Products which present such a risk should therefore be subject to import duties on the date of release for free circulation. () OJ L 293, 11.11.2003, p. 3.