commiss regul ec novemb amend regul ec lai common detail rule applic system export refund agricultur product commiss european commun regard treati establish european commun regard council regul eec june common organis market cereal amend regul ec articl provis regul common organis market agricultur product exist rule framework prefinanc process provid system equival basic product store bulk intermedi product store bulk export process equival made product locat equival made product locat equival forbidden product situat intervent product intend export gener rule equival allow framework prefinanc storag prejudic specif sector regul provid product store bulk silo storag locat product custom statu european court auditor special report note system equival unnecessarili complex difficult control court found rule appli differ member state region member state advis remov equival possibl prefinanc process council regul eec march advanc payment export refund respect agricultur product amend commiss regul ec introduc real rate yield product process prefinanc arrang order account variabl yield advis implement flexibl declar yield turn higher real yield view provid effici administr applic payment export refund consid member state decid electron applic view simplifi administr procedur payment refund involv small quantiti requir furnish proof import context request equival document waiv refund equal eur view simplifi handl file penalti small amount minimum amount member state waiv recoveri increas commiss regul ec amend regul ec amend manag committe concern deliv opinion time limit set chairmen adopt regul articl regul ec amend articl amend paragraph fourth subparagraph delet paragraph delet articl subparagraph ad quot differ sum due sum paid advanc due differ rate yield declar payment declar rate yield obtain process increas refer subparagraph appli differ rate yield lower articl appli differ rate yield declar rate yield obtain process quot articl amend paragraph subparagraph insert subparagraph quot member state decid refund applic made exclus method refer subparagraph quot paragraph subparagraph point quot eur quot replac quot eur quot articl quot eur quot replac quot eur quot articl quot eur quot replac quot eur quot articl regul enter forc seventh dai public offici journal european union articl appli product cover payment declar accept januari articl appli product cover payment declar accept octob articl appli product cover export declar accept decemb regul bind entireti directli applic member state brussel novemb commiss franz fischler member commiss oj oj oj oj oj