L 172/24 Official Journal of the European Union 5.7.2005 COMMISSION REGULATION (EC) No 1043/2005 of 30 June 2005 implementing Council Regulation (EC) No 3448/93 as regards the system of 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 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products ('), and in particular the first subparagraph of Article 8(3) thereof, Whereas: (1)  Commission Regulation (EEC) No 3615/92 of 15 December 1992 on the determination of the quan- tities 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 (), Commission Regulation (EC) No 3223/93 of 25 November 1993 on statistical infor- mation relating to the payment of export refunds on certain agricultural products exported in the form of goods covered by Council Regulation (EEC) No 3035/80(}) and Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common detailed rules for the application of the system of 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 amounts of such refunds (4), all relate to the export of certain agricultural products in the form of goods not covered by Annex I to the Treaty. Most of those regulations have been substan- tially amended several times. It is necessary to amend all of those regulations, and in the interests of clarity, simplification and administrative efficiency it is appro- priate that they be replaced by a single regulation. (2)  Council Regulations (EEC) No 2771/75(°) and (EC) Nos 12551999 (9, 1260/2001 (), 1784/2003 (%) () OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regu- lation (EC) No 2580/2000 (O] L 298, 25.11.2000, p. 5). 3 OJ L 367, 16.12.1992, p. 10. () OJ L 292, 26.11.1993, p. 10. Regulation as last amended by Regu- lation (EC) No 1762/2002 (O] L 265, 3.10.2002, p. 13). (Y OJ L 177, 15.7.2000, p. 1. Regulation as last amended by Regu- lation (EC) No 886/2004 (O] L 168, 1.5.2004, p. 14). (®) OJ L 282, 1.11.1975, p. 49. Regulation as last amended by Regu- lation (EC) No 806/2003 (O] L 122, 16.5.2003, p. 1). (© O) L 160, 26.6.1999, p. 48. Regulation as last amended by Commission Regulation (EC) No 186/2004 (O] L 29, 3.2.2004, . 6). () %] 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 270, 21.10.2003, p. 78. and 1785/2003 (°) on the common organisation of the markets in eggs, milk and milk products, sugar, cereals and rice provide that, to the extent required to allow the agricultural products in question to be exported in the form of certain processed goods not listed in Annex I to the Treaty on the basis of world market quotations or prices for such products, the difference between such quotations or prices and prices in the Community may be covered by an export refund. The granting of refunds on all those agricultural products exported in the form of goods not covered by Annex I to the Treaty should be subject to common rules. (3)  Export refunds should be paid for goods which are obtained directly from basic products, from products obtained from the processing of basic products and from products assimilated to either of these categories. The method for determining the amount of the export refund in each of those cases should be established. (4)  To ensure correct application of the provisions of Regu- lations on the common organisation of markets relating to the granting of export refunds, such refunds should not be granted on goods from third countries used in the manufacture of goods which are exported after having been in free circulation in the Community. (5)  Commission Regulation (EC) No 800/1999 (%) laid down common rules for the application of the system of export refunds on agricultural products. However, the manner in which those rules are to be applied to goods not covered by Annex I to the Treaty needs to be clarified. (6)  Respect of the international commitments entered into by the Community implies that refunds granted on exports of agricultural products incorporated in goods not covered by Annex I to the Treaty may not exceed the refunds that would be payable on those products when exported in the unaltered state. Account should be taken of this when rates of refund are fixed and assimilation rules drawn up. () OJ L 270, 21.10.2003, p. 96. 1 (1% 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).