L 305/12 Official Journal of the European Union 1.10.2004 COMMISSION REGULATION (EC) No 1694/2004 of 30 September 2004 fixing the rates of refunds applicable to certain products from the sugar sector exported in the form of goods not covered by Annex I to the Treaty THE COMMISSION OF THE EUROPEAN COMMUNITIES, (5)  The commitments entered into with regard to refunds Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1260/2001 of 19 June 2001 on the common organisation of the market in sugar (1), and in particular Article 27(5)(a) and (15), Whereas: (1)  Article 27(1) and (2) of Regulation (EEC) No 1260/2001 provides that the differences between the prices in inter- national trade for the products listed in Article 1(1)(a), ©, (d), (), (@ and (h) of that Regulation and prices within the Community may be covered by an export refund where these products are exported in the form of goods listed in Annex V to that Regulation. Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common implementing rules for granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty and the criteria for fixing the amount of such refunds (%) specifies the products for which a rate of refund should be fixed, to be applied where these products are exported in the form of goods listed in Annex [ to Regulation (EC) No 1260/2001. (2)  In accordance with Article 4(1) of Regulation (EC) No 1520/2000, the rate of the refund per 100 kg for each of the basic products in question must be fixed for each month. (3)  Atticle 27(3) of Regulation (EC) No 1260/2001 Ilays down that the export refund for a product contained in a good may not exceed the refund applicable to that product when exported without further processing. (4)  The refunds fixed under this Regulation may be fixed in advance as the market situation over the next few months cannot be established at the moment. () O) L 178, 30.6.2001, p. 1. Regulation as last amended by Commission Regulation (EC) No 39/2004 (O] L 6, 10.1.2004, p. 16). (®» OJ L 177, 15.7.2000, p. 1. Regulation as last amended by Regu- lation (EC) No 740/2003 (O] L 106, 29.4.2003, p. 12). which may be granted for the export of agricultural products contained in goods not covered by Annex I to the Treaty may be jeopardised by the fixing in advance of high refund rates. It is therefore necessary to take precautionary measures in such situations without, however, preventing the conclusion of long- term contracts. The fixing of a specific refund rate for the advance fixing of refunds is a measure which enables these various objectives to be met. (6) In accordance with Council Regulation (EC) No 1676/2004 of 24 September 2004 adopting autonomous and transitional measures concerning the importation of certain processed agricultural products originating in Bulgaria and the exportation of certain processed agricultural products to Bulgaria(®) with effect from 1 October 2004, processed agricultural products not listed in Annex I to the Treaty which are exported to Bulgaria are not eligible for export refunds. (7)  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 The rates of the refunds applicable to the basic products listed in Annex A to Regulation (EC) No 1520/2000 and in Article 1(1) and (2) of Regulation (EC) No 1260/2001, and exported in the form of goods listed in Annex V to Regulation (EC) No 1260/2001, are fixed as set out in the Annex to this Regulation. Atticle 2 By way of derogation from Article 1 and with effect from 1 October 2004, the rates set out in the Annex shall not be applicable to goods not covered by Annex I to the Treaty when exported to Bulgaria. Atrticle 3 This Regulation shall enter into force on 1 October 2004. () O] L 301, 28.9.2004, p. 1.