commiss regul eec octob lai detail rule applic council regul eec fix grant adjust refund respect cereal export form spirit drink commiss european commun regard treati establish european econom commun regard council regul eec june common organ market cereal amend regul eec articl thereof regard council regul eec decemb unit account convers rate appli purpos common agricultur polici articl thereof articl regul eec account featur product spiritu beverag obtain cereal criteria grant export refund adapt situat provid adjust spirit drink hand price cereal moment export link price cereal moment product hand final product deriv mixtur numer product imposs monitor ident cereal incorpor final product export spirit drink subject compulsori ag year difficulti natur encount respect scotch whiski irish whiskei spanish whiski usual system refund appli similar basi refund paid cereal meet condit provid articl treati pro rata term quantiti spirit drink export end quantiti distil cereal multipli flat rate coeffici calcul basi nation statist suppli member state concern ratio total quantiti spirit drink concern export total quantiti sold afford fair simpl basi defin meant total quantiti export total quantiti market purpos determin quantiti cereal distil coeffici quantiti subject process arrang exclud make provis coeffici adjust guard possibl payment refund serv increas stock abnorm articl regul eec possibl differenti refund destin object criteria provid lead abolit refund destin dai determin applic refund rate fix dai link instanc time cereal control quantiti distil subsequ fiscal distil period refund paid proof furnish form distil declar cereal distil declar inform calcul refund dai fiscal distil period oper event agricultur convers rate pursuant articl regul eec purpos regul record product left commun case identifi destin emploi definit export set council regul eec octob establish commun custom code evid provid commiss regul eec novemb lai common detail rule applicaiton system export refund agricultur product amend regul eec order establish coeffici compulsori provid proof quantiti spirit drink export provid articl council regul eec march custom treatment applic good return custom territori commun amend regul eec appli good return commun territori special condit met member state requir pass inform commiss order guarante continu system grant export refund product concern regul appli juli except provis relat declar control rate coeffici introduc regul measur provid regul accord opinion manag committe cereal adopt regul articl regul lai detail rule fix grant export refund cereal export form spirit drink refer articl regul eec compulsori ag period year part manufactur process save provid articl council regul eec appli spirit drink refer paragraph articl refund refer articl grant cereal meet condit laid articl treati product spirit drink fall cn code manufactur accord council regul eec articl purpos regul distil period mean period distil period agre beneficiari custom author compet author purpos check excis duti fiscal period total quantiti export mean quantiti spirit drink fulfil term articl treati export destin refund appli evid furnish articl regul total quantiti market mean quantiti spirit drink fulfil term articl treati final dispatch product storag facil view sale human consumpt control mean place custom control procedur administr procedur offer equival assur cereal intend manufactur spirit drink refer articl articl quantiti cereal elig refund quantiti control distil entitl refund distil period weight coeffici fix annual member state concern applic elig parti concern coeffici express averag ratio total quantiti export total quantiti market spirit drink concern basi trend note quantiti number year averag ag period spirit drink question purpos determin quantiti cereal distil coeffici quantiti subject process arrang exclud coeffici calcul account variat stock spirit drink question coeffici differ cereal compet bodi regular interv check volum export volum stock articl coeffici refer articl fix juli year appli juli june year coeffici fix accord inform suppli member state period januari decemb year preced year fix articl rate refund applic fix accord articl regul eec rate refund agricultur convers rate applic dai cereal control quantiti distil fiscal distil period place control occur rate valid dai fiscal distil period concern articl situat world market specif requir market dictat refund abolish destin refund abolish pursuant paragraph reintroduc coeffici refer articl reduc increas proport ratio quantiti export previou year destin refund abolish reintroduc total quantiti export year articl purpos regul cereal replac malt case coeffici calcul barlei equival malt malt control green malt moistur content coeffici calcul equival weight malt moistur content articl distil establish commun entitl refund distil commun compet author prior commenc fiscal distil period declar includ particular determin refund descript cereal malt accord nomenclatur common custom tariff broken homogen lot net weight product moistur content broken lot list confirm cereal fulfil condit laid articl treati place storag distil fiscal distil period declar updat distil process proce order account larger smaller quantiti distil fiscal distil period distil lodg compet author declar hereinaft call distil declar confirm distil distil period concern cereal set declar refer paragraph order produc spirit drink question quantiti distil product obtain declar certifi author carri place control refund paid proof furnish cereal control distil weight cereal consider calcul payment net weight moistur content moistur content cereal weight consider net weight reduc moistur content cereal reduct moistur content cereal reduct percentag point percentag point moistur weight malt green malt refer articl consider calcul payment net weight moistur moistur content malt weight consider net weight reduc moistur content malt reduct percentag point percentag point moistur commun refer method determin moistur content cereal malt intend product spirit drink refer regul shown annex ii commiss regul articl member state measur verifi accuraci declar refer articl relat physic ontrol cereal distil process distil product obtain articl product process exempt control establish exce quantiti product obtain refund grant cereal malt sound fair merchant qualiti articl refund paid member state declar refer articl accept refund paid written applic trader member state prescrib special form purpos case forc majeur document requir grant refund lodg month dai author carri place control accept distil declar entitl refund lost articl purpos articl proof provid quantiti spirit drink fulfil condit laid articl treati export proof applic provid regul eec purpos regul export mean export mean articl regul eec deliveri destin cover articl regul eec product victual warehous approv pursuant articl regul eec consid export product warehous articl abovement regul appli mutati mutandi articl spirit drink deem export dai custom export formal complet declar submit custom export formal complet descript spirit drink concern accord combin nomenclatur quantiti express litr pure alcohol spirit drink export descript refer composit spirit drink type cereal determin member state product purpos paragraph spirit drink obtain type cereal result subsequ blend suffici state declar articl quantiti spirit drink deem export proof refer articl submit design author month date custom export formal complet proof produc prescrib time limit export endeavour obtain time limit extens time limit exceed month altogeth grant proof export provid time limit permit export oper includ export perform calendar year export oper question aggreg export perform calendar year articl commun transit procedur appli drink refer articl commun extern transit procedur purpos regul eec spirit drink refer articl deem good respect requisit custom export formal grant export refund complet drink free circul amount export refund paid reimburs articl articl appli proof provid spirit drink concern reach destin refund fix event proof import countri respect refund appli proof provid articl regul eec articl member state concern inform commiss name address bodi compet appli regul member state concern provid commiss inform juli year quantiti cereal malt fulfil term articl treati distil period januari decemb preced year broken accord combin nomenclatur quantiti cereal malt broken accord combin nomenclatur subject process arrang period quantiti spirit drink cover articl broken accord categori articl includ quantiti export quantiti market period quantiti spirit drink produc process arrang export countri period broken accord categori articl quantiti spirit drink store decemb preced year quantiti produc period member state concern provid commiss inform list calendar quarter octob januari april articl purpos articl grain whiski mean whiski made malt cereal malt whiski mean whiski made exclus malt irish whiskei categori mean whiskei made malt cereal malt irish whiskei categori mean whiskei made barlei malt malt percentag type cereal manufactur spirit drink refer articl determin basi total quantiti type cereal manufactur spirit drink refer articl articl provis articl commiss regul eec remain applic juli date applic articl regul articl regul enter forc dai public offici journal european commun appli effect juli except articl appli fiscal distil period entri forc regul regul bind entireti directli applic member state brussel octob commiss rené steichen member commiss oj oj oj oj oj oj oj oj oj oj oj oj