1. 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

2. 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

3. 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

4. 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

5. 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

7. 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

8. 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

9. 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

10. 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

11. 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

12. 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

13. 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.

14. Web application servicesPA
ISAMM + AMIS Quota
EC- DG- Agry
AGRONET
TARIC + reporting via official group
Business Operators
TARIC
Custom Service
EC- DG- Taxud
Custom declarations + TARIC

15. 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

16. 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

17. TARIC http://ec. europa
TARIC &SimDate= #

18. TARIC

19. TARIC

20. TARIC

21. 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

22. ISAMM

23. ISAMM

24. ISAMM

25. ISAMM

26. ISAMM

27. ISAMM

28. ISAMM

29. ISAMM

30. AMIS QUOTA

31. AMIS QUOTA

32. AMIS QUOTA

33. AMIS QUOTA

34. 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