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I S 0 G L U C 0 S E
Explanatory note on the levies, refunds and production levies.
INTRODUCTION
The common measures in respect of isoglucose laid down in Council Regulation (EEC) No 1111/77 of 17 May 1977
(OJ No L 134, 28.5.1977) entered into force on 1 July 1977. They comprise a trading system with non-member countries
and a production levy system.
I. APPLICATION
Common provisions for isoglucose cover the following products
CCT Heading number
Description of goods
17.02 D I Isoglucose
21.07 F III Flavoured or coloured
isoglucose syrups
For the purposes of the above-mentioned Regulation isoglucose means the syrup obtained from glucose syrups of a
content by weight in the dry state of at least 10% fructose and 1% in total of oligosaccharides and
polysaccharides.
II. TRADE WITH NON-MEMBER COUNTRIES
A system has been set up for trade with non-member countries comprising a system of import levies and export
refunds.
Import levies (Regulation (EEC) No 1111/77, Article 3)
Import levies are made up of two components, one variable, one fixed. These components are calculated in
accordance with Article 15 of Regulation (EEC) No 3330/74 and Article 14 of Regulation (EEC) No 2727/75
respectively. They are fixed on a monthly basis by the Commission. The levy to be charged is that applicable on
the day of importation.
Export refunds (Regulation (EEC) No 1111/77, Article 4)
'l'o enable the products referred to in Article 1 of the above-mentioned Regulation to be exported, and export
refund is fixed periodically. This refund, the level of which is determined on the criteria provided for in
Article (1), is the same for the whole Community and may be varied according to destination. The refund is
granted at the request of the party concerned. The amount of the refund is that applicable on the day of
exportation.
However, it may be fixed in advance.
III. SYSTEM OF PRODUCTION LEVIES (Regulation (EEC) No 1111/77, Article 9)
The Member States charge a production levy on manufacturers of isoglucose. Principally, the amount of this
levy, per 100 kg of dry matter, is equal to the production levy provided for in Article 27 of Regulation (EEC)
No 3330/74 for the same period.
The Council is to adopt before January 1979 the system applicable from July 1979.
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