
SECTION 1
Article 1 
Articles 2 to 21 and 27 to 31 of Regulation (EC) No 1260/2001 shall not apply from 1 May 2004 to 30 June 2004 to the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia (hereinafter referred to as the new Member States).
Article 2 
For the period from 1 May 2004 to 30 June 2004, the basic quantities of A and B isoglucose for the new Member States producing isoglucose shall be as follows:
 Basic quantity A in tonnes of dry matter Basic quantity B in tonnes of dry matter
Hungary 21 271 1 667
Poland 4 152 312
Slovakia 6 254 837
Article 3 
In order to cover its demand for the refining of raw cane sugar for the period from 1 May 2004 to 30 June 2004, Slovenia is authorised to issue licences during that period for ‘special preferential sugar’ within the limit of 3 264 tonnes, expressed in white sugar equivalent and under the conditions provided for in Commission Regulation (EC) No 1159/2003.
SECTION 2
Article 4 
For the purposes of this Section, the following definitions shall apply:

1.. ‘Sugar’ means:

((a)) beet sugar and cane sugar, in solid form, falling within CN code 1701;
((b)) sugar syrup falling within CN codes 1702 60 95, 1702 90 99 and 2106 90 59;
((c)) inulin syrup falling within CN codes 1702 60 80 and 1702 90 80;
2.. ‘Isoglucose’ means the product falling within CN codes 1702 30 10, 1702 40 10, 1702 60 10, 1702 90 30 and 2106 90 30;
3.. ‘Processed products’ means products having an added sugar/sugar equivalent content exceeding 10 %, which have resulted from the processing of agricultural products;
4.. ‘Fructose’ means chemically pure fructose under CN code 1702 50 00.
Article 5 

1. By way of derogation from Chapter 5 of Annex IV to the Act of Accession and from Articles 20 and 214 of Council Regulation (EEC) No 2913/92, products falling within CN codes 1701, 1702, 1704, 1904, 1905, 2006, 2007, 2009, 2101 12 92, 2101 20 92, 2105 and 2202 except those listed in Article 4(5) of Commission Regulation (EC) No 1972/2003, shall be subjected to the erga omnes import duty rate, including any additional import duty applicable on the date of release for free circulation, provided that:
(a) before 1 May 2004, they have been in free circulation in the Community as constituted on 30 April 2004 or in a new Member State and;
(b) on 1 May 2004, they are:
((i)) in temporary storage, or
((ii)) under one of the customs treatments or procedures referred to in Article 4(15)(b) and Article 4(16)(b) to (g) of Regulation (EEC) No 2913/92 in the Community, or
((iii)) in transport after having been subject to export formalities within the enlarged Community.This first subparagraph shall not apply to products, with the exception of refined beet C sugar, C isoglucose syrup and C inulin syrup falling within CN codes 1701 99 10, 1701 99 90, 1702 30 10, 1702 40 10, 1702 60 10, 1702 90 30, 1702 60 80 and 1702 90 80 respectively, exported from the Community of Fifteen if the importer gives evidence that no export refund has been sought for the products of the country of export. Upon the importer's request, the exporter shall arrange to obtain an endorsement by the competent authority on the export declaration that an export refund has not been sought for the products of the country of export.
2. By way of derogation from Chapter 5 of Annex IV to the Act of Accession and from Articles 20 and 214 of Regulation (EEC) No 2913/92, products falling within CN codes 1701, 1702, 1704, 1904, 1905, 2006, 2007, 2009, 2101 12 92, 2101 20 92, 2105 and 2202 except those listed in Article 4(5) of Regulation (EC) No 1972/2003, coming from third countries shall be subjected to the import duty, including any additional import duty, applicable on the date of release for free circulation, provided that:
(a) they are under inward processing referred to in Article 4(16)(d) or temporary admission referred to in Article 4(16)(f) of Regulation (EEC) No 2913/92 in a new Member State on 1 May 2004;
(b) they are released for free circulation on or after 1 May 2004.
Article 6 

1. The Commission shall determine by 31 May 2005 at the latest, for each new Member State, in accordance with the procedure referred to in Article 42(2) of Regulation (EC) No 1260/2001, the quantity of sugar as such or in processed products, isoglucose and fructose exceeding the quantity considered as being normal carry-over stock at 1 May 2004 and which has to be eliminated from the market at the expense of the new Member States.To determine this surplus quantity, account is in particular taken of the development during the year preceding accession in relation to the previous years of:
(a) imported and exported quantities of sugar as such or in processed products, isoglucose and fructose;
(b) production, consumption and stocks of sugar and isoglucose;
(c) the circumstances in which stocks were built up.
2. The new Member State concerned shall ensure the elimination from the market of a quantity of sugar or isoglucose, without Community intervention, equal to the surplus quantity referred to in paragraph 1, by 30 November 2005 at the latest:
(a) by export without refund from the Community;
(b) by use in the sector of combustibles;
(c) by denaturation without aid for animal feed in accordance with Titles III and IV of Commission Regulation (EEC) No 100/72.
3. For the application of paragraph 2, the competent authorities of the new Member States shall dispose on 1 May 2004 of a system for the identification of traded or produced surplus quantities of sugar as such or in processed products, isoglucose or fructose, at the level of the main operators concerned. That system may in particular rely on import tracking, fiscal monitoring, surveys based on operators' accounts and physical stocks, and include measures such as risk guarantees. The system of identification shall be based on risk assessment that takes due account in particular of the following criteria:
— type of activity of the operators concerned,
— capacity of storage facilities,
— level of activities.The new Member State shall use that system to compel the operators concerned to eliminate from the market at their own expense an equivalent quantity of sugar or isoglucose of their determined individual surplus quantity. The operators concerned shall provide the proof, to the satisfaction of the new Member State, that products were eliminated from the market by 30 November 2005 at the latest.In case such proof is not provided, the new Member State shall charge an amount equal to the quantity in question multiplied by the highest import charges applicable to the product concerned during the period from 1 May 2004 to 30 November 2005, increased by EUR 1,21/100 kg in white sugar or dry matter equivalent.The amount referred to in the third subparagraph shall be assigned to the national budget of the new Member State.
4. When the sugar or isoglucose is eliminated in accordance with paragraph 2(a), the operators concerned shall provide the proof of export by 28 February 2006 at the latest by the presentation of:
(a) export licences issued in accordance with Commission Regulations (EC) No 1291/2000 and (EC) No 1464/95.
(b) relevant documents referred to in Articles 32 and 33 of Regulation (EC) No 1291/2000 necessary for the release of the guarantee.The export licence referred to in point (a) of the first subparagraph shall be valid from the date of its issue until 30 November 2005.
Article 7 

1. By 31 March 2006 at the latest, the new Member States shall provide proof to the Commission that the surplus quantity referred to in Article 6(1) was eliminated from the market in accordance with Article 6(2) and specify for each method the quantity eliminated.
2. In case the proof of elimination from the market is not provided in accordance with paragraph 1, for a part or the totality of the surplus quantity, the new Member State shall be charged an amount equal to the quantity not eliminated multiplied by the highest export refunds applicable to white sugar falling within CN code 1701 99 10 during the period from 1 May 2004 to 30 November 2005. A share equal to 25 % of the total amount shall be assigned to the Community budget by 31 January 2007, 31 December 2007, 31 December 2008 and 31 December 2009 at the latest. The total amount shall be taken into account for the calculation of the production levies for the marketing year 2005/06.
Article 8 

1. The new Member States shall take all the necessary measures for the application of this Section and establish in particular the control procedures which prove necessary for the elimination of the surplus quantity referred to in Article 6(1).
2. The new Member States communicate to the Commission by 31 July 2004 at the latest:
(a) information on the system established for the identification of surplus quantities referred to in the first subparagraph of Article 6(3);
(b) quantities of sugar, isoglucose, fructose and processed products imported and exported monthly for the period from 1 May 2000 to 30 April 2004, communicated separately for imports and exports to the Community as constituted on 30 April 2004, the new Member States and third countries;
(c) for the period from 1 May 2000 to 30 April 2004, the quantities of sugar and isoglucose produced annually, broken down, as the case may be, by production under quota and out of quota, and consumed annually;
(d) for the period from 1 May 2000 to 1 May 2004, the stocks of sugar and isoglucose held on 1 May of each year.
SECTION 3
Article 9 
This Regulation shall enter into force on 1 May 2004, subject to the entry into force of the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.
This Regulation shall be binding in its entirety and directly applicable in all Member States.