Regulation (EU) No 1308/2013 has repealed and replaced Council Regulation (EC) No 1234/20072 and laid down specific rules for the import and refining of sugar products. Regulation (EU) No 1308/2013 empowers the Commission to adopt delegated and implementing acts in that respect. In order to ensure the smooth functioning of the system of import and refining of sugar products of CN code 1701 under preferential agreements in the new legal framework, certain rules have to be adopted by means of such acts. The new rules should replace the implementing rules laid down in Commission Regulation (EC) No 828/20093 that will expire on 30 September 2015.

In order to ensure the proper functioning of the imports under preferential agreements, to avoid speculation and to allow the specific import regime for raw sugar for refining provided for in Article 192 of Regulation (EU) No 1308/2013, the requirements to be fulfilled when applying for import licences for imports under such preferential agreements should continue to apply.

Commission Regulation (EC) No 376/20084 should apply to import licences issued under this Regulation, except as otherwise provided for in this Regulation.

To avoid speculation or merchandising of import licences and to ensure that the applicant has commercial contacts with the exporting third country, import licence applications should be accompanied by an export document issued by a competent authority of the exporting third country for a quantity equal to the quantity of the import licence application.

In order to ensure that sugar for refining imported in accordance with Article 192 of Regulation (EU) No 1308/2013 is actually refined, importers should commit to refine it within a certain period.

The distinction between ‘sugar intended for refining’ and ‘sugar not intended for refining’ is not linked to the distinction between ‘white sugars’ and ‘raw sugars’ as defined in points 1 and 2 of Section A of Part II of Annex II to Regulation (EU) No 1308/2013. Therefore, the CN codes authorised for imports under each group of import licences should be identified.

The obligation to refine sugar should be verified by the Member States. If the original holder of the import licence is not able to provide the proof of refining having taken place, a penalty should be paid. All imported sugar refined by an approved operator should be based on an import licence for sugar for refining. Quantities for which such proof cannot be given should be charged a penalty. Such penalty should allow for non-compliance of a minor nature and therefore a 5 % tolerance should be accepted. The same 5 % tolerance should be accepted for sugar for refining imported under a tariff quota in accordance with Commission Regulation (EC) No 891/20095.

In accordance with point C of Part I of Annex II to Regulation (EC) No 376/2008, an import licence is to be presented for sugar with CN code 1701 imported under preferential conditions, other than tariff quotas.

Article 3(1)(e) and (h) of Council Decision 2014/492/EU6 allows for the provisional application of the concessions on sugar imports from the Republic of Moldova, agreed upon in the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Moldova, of the other part7.

Article 3(1)(d) and (i) of Council Decision 2014/494/EU8 allows for the provisional application of the concessions on sugar imports from Georgia, agreed upon in the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Georgia, of the other part9.

Article 148 of the Association Agreement with the Republic of Moldova and Article 27 of the Association Agreement with Georgia introduce an anti-circumvention mechanism for imports of selected agricultural products and processed agricultural products originating respectively in the Republic of Moldova and in Georgia. Considering that imports of certain sugar products originating in the Republic of Moldova and in Georgia are subject to the anti-circumvention mechanism, which makes the use of import licences unnecessary and potentially confusing should the import licence requirement and the anti-circumvention mechanism be allowed to co-exist, it is opportune to provide that no import licence shall be required for preferential imports of those sugar products.

Regulations (EC) No 376/2008 and (EC) No 891/2009 should therefore be amended accordingly,