
Article 1 

1. Until the end of the 2007/2008 marketing year, i.e. 30 September 2008, the quantitative limit referred to in Article 12(d) of Regulation (EC) No 318/2006 shall be 40 000 tonnes, in dry matter, for exports without refund of out-of-quota isoglucose falling within CN codes 1702 40 10, 1702 60 10 and 1702 90 30.
2. Exports within the quantitative limit fixed in paragraph 1 shall be allowed for all destinations, with exception of the following:
(a) third countries: Andorra, Albania, Bosnia and Herzegovina, the former Yugoslav Republic of Macedonia, the Holy See (Vatican City State), Liechtenstein, Montenegro and San Marino;
(b) territories of Member States not forming part of the customs territory of the Community: Ceuta and Melilla, the communes of Livigno and Campione d’Italia, the Faeroe Islands, Greenland, Heligoland, and the areas of Cyprus in which the Government of the Republic of Cyprus does not exercise effective control;
(c) European territories for whose external relations a Member State is responsible not forming part of the customs territory of the Community: Gibraltar.
3. Exports of the products referred to in paragraph 1 shall only be allowed where they comply with the following conditions:
(a) they are obtained by isomerisation of glucose;
(b) they have a fructose content by weight in the dry state of not less than 41 %;
(c) they have a total content by weight in the dry state of polysaccharides and oligosaccharides, including di- and trisaccharidis, of not more than 8,5 %.The dry matter content of isoglucose shall be determined on the basis of the density of the diluted solution in a proportion by weight of one to one or, in the case of products with a very high consistency, by drying.
Article 2 

1. Exports within the quantitative limit fixed in Article 1(1) of this Regulation shall be subject to the presentation of an export licence in accordance with the provisions of Commission Regulation (EC) No 1291/2000, Regulation (EC) No 951/2006 and Article 19 of Commission Regulation (EC) No 967/2006, unless otherwise provided for in this Regulation.
2. By way of derogation from Article 9 of Regulation (EC) No 1291/2000, rights deriving from export licences shall not be transferable.
Article 3 

1. Applications for export licences in respect of the quantitative limit fixed in Article 1(1) of this Regulation may be submitted only by producers of isoglucose which are approved in accordance with Article 17 of Regulation (EC) No 318/2006 and to which an isoglucose quota has been allocated in respect of the marketing year 2007/2008 in accordance with Article 7 of that Regulation.
2. Applications for export licences shall be submitted to the competent authorities of the Member State in which the applicant has been allocated an isoglucose quota.
3. Export licence applications shall be submitted each week, from Monday to Friday, starting on the date of entry into force of this Regulation and until the issue of licences is suspended in accordance with Article 8.
4. Applicants may only submit one application for each weekly period referred to in paragraph 3.
5. The quantity applied for in respect of each export licence shall not exceed 5 000 tonnes.
6. The application shall be accompanied by proof that the security referred to in Article 4 has been lodged.
7. Box 20 of the application for an export licence and the licence shall contain the following entry:‘out-of-quota isoglucose for export without refund’.
Article 4 

1. By way of derogation from the fourth indent of Article 12(1)(b) of Regulation (EC) No 951/2006, the applicant shall lodge a security of EUR 110 per tonne net dry matter of isoglucose.
2. The security referred to in paragraph 1 may be lodged at the applicant’s choice, either in cash or in the form of a guarantee given by an establishment complying with criteria laid down by the Member State in which the application for the licence is submitted.
3. The security referred to in paragraph 1 of this Article shall be released in accordance with Article 35 of Regulation (EC) No 1291/2000 for:
(a) the quantity for which the applicant has fulfilled, within the meaning of Article 31(b) and Article 32(1)(b)(i) of Regulation (EC) No 1291/2000, the export obligation resulting from the licences issued in accordance with Article 6 of this Regulation; and
(b) which the applicant has provided proof to the satisfaction of the competent authorities of the Member State where the export licence was issued that the customs formalities for importation have been completed within the meaning of Article 16 of Commission Regulation (EC) No 800/1999, for the quantity of isoglucose in question.
4. The proofs referred to in paragraph 3 shall be submitted within 12 months of the date on which the export declaration is accepted.
Article 5 

1. Member States shall notify the Commission, no later than the first working day of each week, of the quantities of isoglucose, for which export licence applications have been submitted during the preceding week.The quantities applied for shall be broken down by eight-digit CN code. Member States shall also inform the Commission if no applications for export licences have been submitted.This paragraph shall only apply to Member States for which an isoglucose quota was fixed in respect of the 2007/2008 marketing year by Annex III and/or Point II of Annex IV to Regulation (EC) No 318/2006.
2. The Commission shall draw up weekly records of the quantities for which export licence applications have been submitted.
Article 6 

1. Licences shall be issued on the third working day following the notification referred to in Article 5(1), as the case may be taking account of the acceptance percentage fixed by the Commission in accordance with Article 8.
2. Member States shall communicate, on the first working day of each week, to the Commission, the quantities of isoglucose for which export licences have been issued during the preceding week.
3. Export licences issued in respect of the quantitative limit fixed in Article 1(1) shall be valid from the actual day of issue until the end of the third month following that of issue but until 30 September 2008 at the latest.
4. Member States shall keep a record of the quantities of isoglucose actually exported under the export licences.
5. Member States shall communicate to the Commission before the end of each month, the quantities of isoglucose actually exported during the preceding month.
6. Paragraphs 2, 4 and 5 of this Article shall only apply to Member States for which an isoglucose quota was fixed in respect of the 2007/2008 marketing year by Annex III and/or Point II of Annex IV to Regulation (EC) No 318/2006.
Article 7 
The communications referred to in Articles 5(1), 6(2) and (5) shall be transmitted electronically in accordance with forms made available to the Member States by the Commission.
Article 8 
Where the quantities applied for export licences exceed the quantitative limit fixed in Article 1(1) of this Regulation for the period concerned, the provisions laid down in Article 9 of Regulation (EC) No 951/2006 shall apply mutatis mutandis.
Article 9 
Member States shall take all the measures necessary to establish appropriate controls to ensure that the specific rules for returned goods laid down in Chapter 2 of Title VI of Regulation (EEC) No 2913/92 and in Title I of Part III of Regulation (EEC) No 2454/93 are respected and to prevent preferential agreements with third countries from being circumvented.
Article 10 
This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 21 December 2007.
For the Commission
Mariann FISCHER BOEL
Member of the Commission