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

1. (1)

   Article 1 is replaced by the following:

   ‘Article 1Scope

   1.

   This Regulation lays down, in accordance with Part III of Council Regulation (EC) No 1234/200710, the special detailed rules for the application of the system of import and export licences, the granting of export refunds and the management of imports, in particular the application of additional import duties in the sugar sector.

   2.

   Commission Regulation (EC) No 376/200811 shall apply, save as otherwise provided in this Regulation.’;

2. (2)

   Articles 7 and 7a are replaced by the following:

   ‘Article 7Export licence for sugar without refund

   Where sugar which is in free circulation on the Union market and which is not considered as “out-of-quota” is to be exported without refund, Section 20 of the licence application and of the licence shall contain one of the entries listed in Part C of the Annex.

   Article 7aExport licences for out-of-quota exports

   1.

   By way of derogation from Article 5, exports of out-of-quota isoglucose within the quantitative limit referred to in point (d) of the first paragraph of Article 61 of Regulation (EC) No 1234/2007 shall be subject to the presentation of an export licence.

   2.

   By way of derogation from Article 8 of Regulation (EC) No 376/2008, the rights deriving from export licences issued for out-of-quota sugar shall not be transferable.’;

3. (3)

   in Article 7c(1), the first subparagraph is replaced by the following:

   ‘1.

   Member States shall notify the Commission, by Monday each week, of the quantities of sugar and/or isoglucose, for which applications for export licence have been submitted during the preceding week.’;

4. (4)

   in Article 9, paragraph 4 is replaced by the following:

   ‘4.

   Applicants may withdraw their licence applications until the end of the week following that of the publication in the Official Journal of the European Union of an acceptance percentage as indicated in point (a) of paragraph 1 if it is less than 80 %. Member States shall thereupon release the security.’;

5. (5)

   the title of Chapter V is replaced by the following:

   ‘ADDITIONAL RULES FOR EXPORT LICENCES’;

6. (6)

   Article 11 is replaced by the following:

   ‘Article 11Application for and issue of export licences

   1.

   Export licences for sugar falling within CN code 1701 for quantities exceeding 10 tonnes shall be issued:

   (a)

   on the fifth working day following that on which the application was lodged;

   (b)

   in the case of export licences with advance fixing of the refund, on the fifth working day following that on which the application was lodged provided that no specific action as indicated in Article 9(1) has been taken by the Commission in the meantime.

   The first subparagraph shall not apply to:

   (a)

   candy sugar;

   (b)

   flavoured sugar and sugar with added colouring matter.

   2.

   When an application for a licence in respect of the products to which the first subparagraph of paragraph 1 applies relates to quantities not exceeding 10 tonnes, the party concerned may not lodge on the same day and with the same competent authority more than one such application.’;

7. (7)

   Articles 17, 18 and 19 are replaced by the following:

   ‘Article 17Notification of export licences issued

   1.

   Member States shall notify the Commission by the 15th of each month in respect of the preceding month of the quantities for which licences have been issued pursuant to Article 7.

   2.

   During the periods when export refunds are granted in the sugar sector, Member States shall notify the Commission by the 15th of each month in respect of the preceding month of:

   (a)

   the quantities for which licences have been issued with the amounts of export refunds fixed pursuant to Article 164(2)(a) of Regulation (EC) No 1234/2007 broken down between:

   • sugar products falling within CN codes 1701 91 00, 1701 99 10 and 1701 99 90,

   • tel quel raw sugar falling within CN codes 1701 12 90, 1701 13 90 and 1701 14 90,

   • sucrose syrups, expressed as white sugar, falling within CN codes 1702 90 71, 1702 90 95 and 2106 90 59,

   • isoglucose, expressed as dry matter, falling within CN codes 1702 40 10, 1702 60 10, 1702 90 30 and 2106 90 30;

   (b)

   the quantities of white sugar falling within CN code 1701 99 10 for which a licence has been issued with the amounts of export refunds fixed pursuant to Article 164(2)(b) of Regulation (EC) No 1234/2007;

   (c)

   the quantities, with the corresponding amounts of export refunds fixed pursuant to Article 164(2)(a) of Regulation (EC) No 1234/2007, of white sugar, the quantities of raw sugar and sucrose syrup, expressed as white sugar, and the quantities of isoglucose, expressed as dry matter, for which an export licence has been issued with a view to export in the form of products referred to in point (b) of Part X of Annex I to that Regulation.

   Article 18Notification of quantities exported

   1.

   Member States shall notify the Commission for each calendar month, and not later than by the end of the third calendar month following the calendar month in question, of the quantities of sugar covered by quotas exported as white sugar or in the form of processed products expressed as white sugar, for which an export licence has been issued for the implementation of Union and national food aid under international conventions or other complementary programmes and for the implementation of other Union measures for the free supply of food.

   2.

   During the periods when export refunds are granted in the sugar sector, Member States shall notify the Commission, not later than the end of each calendar month in respect of the preceding calendar month, of the quantities of white sugar referred to in Article 17(2)(b) exported in accordance with Article 7(4) and (5) of Regulation (EC) No 376/2008.

   3.

   During the periods when export refunds are granted in the sugar sector, Member States shall notify the Commission for each calendar month, and not later than the end of the third calendar month following the calendar month in question:

   (a)

   in the case of exports referred to in Article 4(2) of Regulation (EC) No 612/2009, of the quantities of sugar and sucrose syrups, expressed as white sugar, and of isoglucose, expressed as dry matter, exported without further processing, together with the amounts of the corresponding refunds;

   (b)

   of the quantities, with the corresponding amounts of export refunds fixed pursuant to Article 164(2)(a) of Regulation (EC) No 1234/2007, of white sugar, the quantities of raw sugar and sucrose syrup, expressed as white sugar, and the quantities of isoglucose, expressed as dry matter, exported in the form of the products referred to in Part IV of Annex XX to that Regulation and in the form of the products referred to in Annex II to Commission Regulation (EU) No 578/201012.

   The notifications referred to in point (b) of the first subparagraph shall be supplied separately to the Commission for each Regulation applicable to the processed product in question.

   Article 19Notification of import licences

   Member States shall notify the Commission of the quantities of sugar imported from third countries and exported as compensating products under the inward processing arrangements referred to in Article 116 of Regulation (EEC) No 2913/92. That notification shall refer to each marketing year. It shall be submitted no later than the end of the second calendar month following the marketing year in question.’;

8. (8)

   Article 21 is replaced by the following:

   ‘Article 21Method of notification

   The notifications by the Member States provided for in this Regulation shall be made as follows:

   1. (a)

      until 31 December 2012, by electronic transmission in accordance with methods made available to the Member States by the Commission;

   2. (b)
      as from 1 January 2013, in accordance with Commission Regulation (EC) No 792/200913.’;

9. (9)

   in Article 23, the introductory phrase is replaced by the following:

   ‘When the most favourable purchasing opportunities on the world market are being established, account shall be taken of the relevant information available to the Commission either directly or through the competent agencies of the Member States relating to:’;

10. (10)

    in Article 29, the introductory phrase is replaced by the following:

    ‘When the most favourable purchasing opportunities on the world market are being established, account shall be taken of the relevant information relating to:’;

11. (11)

    in Article 34, paragraph 3 is deleted;

12. (12)

    in Article 38, paragraph 4 is replaced by the following:

    ‘4.

    The importer shall have two months from the sale of the products in question, subject to a limit of nine months from the date of acceptance of the declaration of release for free circulation, to prove that the consignment was disposed of under conditions confirming the correctness of the prices referred to in paragraph 2. Failure to meet one or other of these deadlines shall entail the loss of the security lodged. However, the time limit of nine months may be extended by the competent authorities by a maximum of three months following a duly substantiated request of the importer.

    The security lodged shall be released to the extent that proof of the conditions of disposal is provided to the satisfaction of the competent authorities. Otherwise, the security shall be forfeit by way of payment of the additional duties.’;

13. (13)

    Article 42 is replaced by the following:

    ‘Article 42Calculating methods

    1.

    If the yield of imported raw sugar as determined in accordance with Section B.III of Annex IV to Regulation (EC) No 1234/2007 differs from the yield fixed for the standard quality, the customs tariff duty for products falling within CN codes 1701 12 10, 1701 13 10 and 1701 14 10, and the additional duty for products falling within CN codes 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90 to be levied per 100 kilograms of the said raw sugar shall be calculated by multiplying the corresponding duty fixed for raw sugar of the standard quality by a correcting coefficient. The correcting coefficient shall be obtained by dividing the percentage of the yield of the imported raw sugar by 92.

    2.

    For the products referred to in point (c) of Part III of Annex I to Regulation (EC) No 1234/2007, the sucrose content, including other sugars expressed as sucrose, shall be determined by the application of the Lane and Eynon method (copper reduction method) to the solution inverted according to Clerget-Herzfeld. The total sugar content thus determined shall be expressed as sucrose by multiplying by 0,95.

    However, the sucrose content, including other sugars expressed as sucrose, of products containing less than 85 % sucrose or other sugars expressed as sucrose, and invert sugar expressed as sucrose shall be determined by ascertaining the dry matter content. The dry matter content shall be determined according to the specific gravity of the solution diluted in a proportion of 1 to 1 by weight and, for solid products, by drying. The dry matter content shall be expressed as sucrose by multiplying by the coefficient 1.

    3.

    For the products referred to in points (d) and (g) of Part III of Annex I to Regulation (EC) No 1234/2007, the dry matter content shall be determined in accordance with the second subparagraph of paragraph 2 of this Article.

    4.

    For the products referred to in point (e) of Part III of Annex I to Regulation (EC) No 1234/2007, the conversion into sucrose equivalent shall be obtained by multiplying the dry matter determined in accordance with the second subparagraph of paragraph 2 of this Article by the coefficient 1,9.’;

14. (14)

    Part C of the Annex is replaced by the text in the Annex to this Regulation.