
Article 1 
Regulation (EC) No 951/2006 is amended as follows:

1.. In Chapter II the following Articles 4a and 4b are added:
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Article 4a 

1. In accordance with Article 32 of Regulation (EC) No 318/2006, an export refund may be granted in respect of white sugar and raw sugar falling within CN code 1701, isoglucose falling within CN codes 1702 40 10, 1702 60 10 and 1702 90 30 and beet syrup and cane syrup falling within CN code 1702 90 95 used for the manufacture of the products of the processed fruit and vegetables sector referred to in Annex VIII to Regulation (EC) No 318/2006.
2. The amount of the refund shall equal the amount of the periodic export refund as fixed on the sugar products referred to in paragraph 1 exported without further processing.
3. In order to benefit from the refund, processed products shall be accompanied, upon export, by a declaration from the applicant stating the quantities of raw and white sugar and beet and cane syrups and isoglucose used for the manufacture.Member States shall check the accuracy of the declaration on a sample of at least 5 % selected on the basis of a risk analysis. Such checks shall be carried out on the stock records kept by the manufacturer.
4. The refund shall be paid upon submission of proof that:
(a) the products have been exported from the Community, and
(b) in the case of a differentiated refund, the products have reached the destination indicated on the licence or another destination for which the refund was fixed.
Article 4b 

1. By way of derogation from Article 16 of Regulation (EC) No 800/1999, where the differentiation of the refund is the result solely of a refund not having been fixed for Switzerland or Liechtenstein, proof that the customs import formalities have been completed shall not be a condition for payment of the refund in respect of the sugar products referred to in Article 4a(1) used for the manufacture of the products processed from fruit and vegetables referred to in Annex VIII to Regulation (EC) No 318/2006 and listed in Tables I and II to Protocol 2 to the Agreement between the European Community and the Swiss Confederation of 22 July 1972.
2. The fact that no export refund has been fixed in respect of the export to Switzerland or Liechtenstein of the sugar products referred to in Article 4a(1) used for the manufacture of the products processed from fruit and vegetables referred to in Annex VIII to Regulation (EC) No 318/2006 and listed in Tables I and II to Protocol 2 to the Agreement between the European Community and the Swiss Confederation of 22 July 1972, shall not be taken into account in determining the lowest rate of refund within the meaning of Article 18(2) of Regulation (EC) No 800/1999.'
2.. Article 5(1) is replaced by the following:
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1. All exports of products listed in Article 1(1) of Regulation (EC) No 318/2006, except those under point (h) of that Article, as well as exports with refund of the products referred to in Annex VIII to that Regulation shall require the issuing of an export licence.'
3.. In Article 6 the following paragraph 2a is inserted:
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2a. As regards the refund to be granted pursuant to Article 4a, Section 20 of the licence application and of the licence shall contain one of the entries listed in Part E of the Annex.'
4.. In Article 8 the following paragraph is added:
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4. Export licences for the export with refund of the products referred to in Annex VIII to Regulation (EC) No 318/2006 shall be valid from the actual day of issue until the end of the third month following that of issue.'
5.. In Article 12 the following paragraph is added:
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3. The security to be lodged in respect of licences for the export with refund of the products referred to in Annex VIII to Regulation (EC) No 318/2006 shall be calculated in accordance with paragraphs 1 and 2 of this Article, based on the net content of the sugar products referred to in Article 4a of this Regulation used for the manufacture of the products listed in Annex VIII to Regulation (EC) No 318/2006.'
6.. In the Annex, the text set out in the Annex to this Regulation is added.
Article 2 
Regulations (EC) No 2315/95 and (EC) No 389/2005 are repealed.
Article 3 
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall be applicable from 1 January 2008.
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
ANNEX

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E. 
— in BulgarianЗахар, използвана в един или повече продукти, изброени в приложение VIII към Регламент (ЕО) № 318/2006.— in SpanishAzúcar utilizado en uno o varios productos enumerados en el anexo VIII del Reglamento (CE) no 318/2006.— in CzechCukr použitý v jednom nebo v několika produktech uvedených v příloze VIII nařízení (ES) č. 318/2006.— in DanishSukker anvendt i et eller flere produkter som omhandlet i bilag VIII til forordning (EF) nr. 318/2006.— in GermanZucker, einem oder mehreren der in Anhang VIII der Verordnung (EG) Nr. 318/2006 genannten Erzeugnissen zugesetzt.— in EstonianSuhkur, mida on kasutatud ühes või mitmes määruse (EÜ) nr 318/2006 VIII lisas loetletud tootes.— in GreekΖάχαρη χρησιμοποιούμενη σε ένα ή περισσότερα προϊόντα απαριθμούμενα στο παράρτημα VIII του κανονισμού (ΕΚ) αριθ. 318/2006.— in EnglishSugar used in one or more products listed in Annex VIII of Regulation (EC) No 318/2006.— in FrenchSucre mis en œuvre dans un ou plusieurs produits énumérés à l’annexe VIII du règlement (CE) no 318/2006.— in ItalianZucchero utilizzato in uno o più prodotti elencati nell'allegato VIII del regolamento (CE) n. 318/2006.— in LatvianCukurs, ko izmanto vienā vai vairākos produktos, kas minēti Regulas (EK) Nr. 318/2006 VIII pielikumā.— in LithuanianCukrus, naudojamas vienam arba keliems Reglamento (EB) Nr. 318/2006 VIII priede išvardytiems produktams.— in HungarianA 318/2006/EK rendelet VIII. mellékletében felsorolt egy vagy több termékben használt cukor.— in MalteseZokkor użat f'wieħed jew aktar mill-prodotti elenkati fl-Anness VIII tar-Regolament (KE) Nru 318/2006.— in DutchSuiker die wordt gebruikt in een of meer van de in bijlage VIII bij Verordening (EG) nr. 318/2006 opgenomen producten.— in PolishCukier używany w co najmniej jednym z produktów wymienionych w załączniku VIII do rozporządzenia (WE) nr 318/2006.— in PortugueseAçúcar utilizado em um ou mais produtos constantes do anexo VIII do Regulamento (CE) n.o 318/2006.— in RomanianZahăr folosit la prepararea unuia sau a mai multor produse enumerate în anexa VIII la Regulamentul (CE) nr. 318/2006.— in SlovakCukor použitý v jednom alebo vo viacerých výrobkoch uvedených v prílohe VIII k nariadeniu (ES) č. 318/2006.— in SlovenianSladkor, uporabljen v enem ali več proizvodih, naštetih v Prilogi VIII k Uredbi (ES) št. 318/2006.— in FinnishYhdessä tai useammassa asetuksen (EY) N:o 318/2006 liitteessä VIII luetellussa tuotteessa käytetty sokeri.— in SwedishSocker som används i en eller flera av de produkter som förtecknas i bilaga VIII till förordning (EG) nr 318/2006.
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