EU Export Refunds System Ante Boras 15th May 2018 Technical Assistance for Development of a Strategy for Alignment with Common Market Organisation (CMO) Requirements TR2014/AG/10-A1-01/001 This Project is co-financed by the European Union and the Republic of Turkey EU Export Refunds System Ante Boras 15th May 2018

Generally on Export Refunds Export refunds are set of financial subsidies implemented with intention to increase export of EU products. Export refund is used to overcame gap between EU and third country market price of certain product External Custom Territory EU price EU Custom Territory Export refund Third country market

Generally on Export Refunds Level of export refund is defined for each product group by special Commission Regulation Last refunds were payed in 2013 Due to WTO negotiations this system is currently not in implementation It is in force but refunds are set to 0 EUR/100 kg

Generally on Export Refunds In terms of export refund calculation product can be: Simple or basic Refund is calculated on full exported weight Compound (mixture) Refund is calculated on basis of % of basic product in exported net weight of product In order to determine refund for product – additional combined nomenclature of 12 digits is set in regulation 10 digits of standard custom nomenclature + 2 additional digits in order to determine goods more precisely

Generally on Export Refunds Refunds according to export destinations can be: Non-differentiated – one amount for all destinations Differentiaed- specific amount for specific destination or group of destinations Refund according to date of fixing amount can be: In date of export custom declaration. Advance fixsed by EC tendering procedure Advance fixed by set date in EC regulation

Terms for setting level of refunds Date of custom declaration Date is used for level of refund if it is not fixed in advance Quantity of basic product Quanty of product actually exported Time limit for exit from custom territory of EU 60 days for exit of goods 28 days for custom warehosing and manipulative operations Destination of export Differentiated refunds

EU External custom territory Custom office of declaration Custom office of exsit Transport document-electronic equivalent Transport document-electronic equivalent Custom document of destination Custom declaration-SAD Transport document-electronic equivalent Transport document-electronic equivalent Custom declaration-SAD EU AGREX AGREX 12 months to enter destination 28 days 60 days Custom warehouse, tranzit, manipulation External custom territory transport Date of fixing amount of refund Date fixing right on refund

Special destinations considered as export from EU Deliveries of supplies intended for consumption or supplies to: drilling or extraction rigs seagoing vessels aircraft on international flights International humanitarian organizations on EU territory armed forces stationed in a third country, under the command of MS, international organizations established in a third country, of which at least one MS is a member diplomatic bodies established in a third country certificate of delivery on board or other document proofing delivery to such destination

60 days for delivery on board EU Custom Control of delivery 60 days for delivery on board Proof of delivery Transport document Transport document Custom declaration SAD Custom declaration SAD Transport document Trasport document Shipment register AGREX AGREX 30 days 30 dayas Victualling warehouse – Custom warehuse Date of fixing amount of refund Date fixing right on refund

Payment of refunds After claim and proofs are checked Avance payment Claim must be submitted within 12 months Additonal prolongation of 6 months can be approved bay PA Avance payment Security of 110% Time limt for payment is 3 months after PA has all evidences that export was carried out

Communication of Data to Comission Ante Boras 15th May 2018 Technical Assistance for Development of a Strategy for Alignment with Common Market Organisation (CMO) Requirements TR2014/AG/10-A1-01/001 This Project is co-financed by the European Union and the Republic of Turkey Communication of Data to Comission Ante Boras 15th May 2018 Ankara, ? May, 2018

Communication of data trough AWAI portal Agriculture Web Applications Interface - AWAI portal: ISAMM system AMIS QUOTA system MS have to establish ISAMM administrating service 3 ISAMM administrators and 1 coordinator in Croatia approved by order of Minister in 2013.

Web application services PA ISAMM + AMIS Quota EC- DG- Agry AGRONET TARIC + reporting via official e-mail group Business Operators TARIC Custom Service EC- DG- Taxud Custom declarations + TARIC

Communication of data trough AWAI portal Control of reports covered ISAMM Coordinator Reporting on users/reports DG AGRY ISAMM team Data on new reports (report no.) IASMM administrator MS Control of report/ regulation ISAMM reminders Paying Agency Custom Service Ministry of Agriculture Access rights applications Officer1 Officer1 Officer1 Officer2 Officer2 Officer2 Officer3 Officer3 Officer3

TARIC Main categories of measures : Tariff measures "Third country duty”, customs duty Tariff preferences Autonomous suspensions of duties Tariff quotas Customs Unions Agricultural measures Agricultural components Additional duties on sugar, on sugar content and on flour content Representative prices for poultry Standard Import Values and Unit Prices for fruits and vegetables Refunds for export of basic and processed agricultural products  Trade Defence instruments Prohibitions and restrictions to import and export Surveillance of movements of goods at import and export

TARIC http://ec. europa TARIC http://ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp?Lang=en&Taric=100630&Expand=true &SimDate=20180424#

TARIC

TARIC

TARIC

ISAMM/AMISquota ISAMM: Each report is made according specific regulation: Communication of statistics Number of issued licences Quantities used by operators Issued certificates Approved force majeure Cca 300 reports AMISquota: Applied quantities Approved quantities-reduction coefficient Not used quantities

ISAMM

ISAMM

ISAMM

ISAMM

ISAMM

ISAMM

ISAMM

ISAMM

AMIS QUOTA

AMIS QUOTA

AMIS QUOTA

AMIS QUOTA

This publication has been produced with the financial assistance of the European Union The contents of this publication is the sole responsibility of NIRAS IC Sp. z o.o. and can in no way be taken to reflect the views of the European Union