THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, and in particular Article 247 thereof,
Whereas:
(1)
Point 3 of Annex 74 to Commission Regulation (EEC) No 2454/93 allows the use of the equivalence system between raw cane sugar (CN code 1701 11 90) and raw beet sugar (CN code 1701 12 90) under the condition that compensating products falling within CN code 1701 99 10 (white sugar) are obtained.
(2)
However, point 3 of Annex 74 to Regulation (EEC) No 2454/93 cannot be applied correctly because there is no market for raw beet sugar in the Union.
(3)
A solution should be found which ensures legal certainty in the sugar sector in connection with the use of equivalent goods.
(4)
White sugar is usually obtained from sugar beet in a continuous process. Raw beet sugar is not produced as a separate product during that process and therefore cannot be marketed. For that reason, it is desirable to allow the use of sugar beet instead of raw beet sugar as equivalent goods.
(5)
The yield of raw cane sugar should be calculated in accordance with point III(3) of Part B of Annex IV to Council Regulation (EC) No 1234/2007 because this is a specific calculation method in the sugar sector.
(6)
The references to the Combined Nomenclature (CN) codes in point 3 of Annex 74 to Regulation (EEC) No 2454/93 should be updated because of the changes in the CN.
(7)
Point 3 of Annex 74 to Regulation (EEC) No 2454/93 should therefore be amended accordingly.
(8)
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: