Council Regulation (EC) No 318/2006 of 20 February 2006 establishing the Common Organisation of the Markets in the Sugar Sector has established the new Common Organisation of the Markets in the Sugar Sector, within the reform of this sector, replacing the previous one. That Regulation lays down national quotas for the production of sugar and isoglucose which Member States shall allocate among the production undertakings established in their territory from the marketing year 2006/2007 and at the same time provide for the production of sugar and isoglucose. time, the perception of a fixed production fee for those quotas and an amount for surplus sugar and isoglucose produced in each marketing year or, where appropriate, for additional quotas allocated. In its implementing provisions, contained in Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the the internal market in sugar and the quota system and in Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the production obtained outside the quota in the sugar sector, the system of declarations is regulated and communications from the production companies, which will serve to determine the production of sugar and isoglucose and the surplus produced, as well as the control procedure by the competent authorities. The purpose of this Order is to adapt, at national level, all the Member States concerned in the abovementioned Community regulations, by establishing the declarations and communications to be submitted by the undertakings concerned. manufacturers of sugar and isoglucose, the models, form and time limits for the liquidation and entry of the production fee and the surplus amount, as well as the control measures to be carried out by the Customs Services, replacing the current Order of the Ministry of Economy and Finance of 25 September 1987, for which the the management of the levies and the levy on sugar and isoglucose is regulated. In this respect, Royal Decree 214/1987 of 16 January 1987 laying down measures for the liquidation, collection and control of the levy on the production of sugar and isoglucose and the levy for the compensation of the costs of the In addition, the Ministry of Customs and Excise Administration of Customs and Excise Administration of the State Administration of Taxation, the Ministry of Customs and Tax Administration, is responsible for storage in the sugar sector. liquidation, collection, control and inspection of such contributions and provides that the Ministry of Economy and Finance will establish the models for declaration, time limits for filing and procedures for the entry of the same. In its virtue, and according to the State Council, I have:

Article 1. Scope of application.

The provisions of this Order are applicable from the 2006/2007 marketing year to the sugar and isoglucose manufacturers of the quota allocated for each marketing year, as well as to the processing undertakings for sugar and industrial isoglucose, as defined in Article 2. (d) Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the production of quotas in the sector of sugar.

Article 2. Sugar and isoglucose production quota.

1. Presentation of declarations and communications on the production and stocks of sugar and isoglucose. a) Presentation of monthly declarations. 1. The sugar-producing companies must submit to the Provincial Department of Customs and Excise of the State Administration of Tax Administration of Madrid, in their capacity as the centralizing management office (hereinafter referred to as "Customs"). (a) before 20 each month, a declaration, in accordance with the model set out in Annex I, of the total quantities of sugar and syrup referred to in Article 3.1. (a), (b), (c) and (d) of Commission Regulation (EC) No 952/2006 of 29 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards the management of the internal market in sugar and the quota arrangements, expressed in white sugar, which they have on property or which have a certificate of deposit and/or have been stored under free circulation in the territory of the European Community at the end of the preceding month.

These quantities shall be broken down into: stocks of sugar in each factory, sugar produced by the undertaking, specifying the quantities produced within the quota, those produced outside the quota and those taken from in accordance with Articles 14 or 19 respectively of Council Regulation (EC) No 318/2006 of 20 February 2006 establishing the Common Organisation of the Market in the sugar sector and other types of sugar. Manufacturers shall also send a copy of the declaration to the Customs Services of the place where their factories are established. 2. The manufacturers of isoglucose must submit to the Management Customs before 20 each month a declaration, in accordance with the model set out in Annex I, of the total quantities of isoglucose, expressed in dry matter, which they have in property and/or have been stored under free circulation in the territory of the European Community at the end of the preceding month. These quantities shall be broken down into: stocks of each factory, isoglucose produced by the undertaking, specifying the quantities produced within the quota, those produced outside the quota and those carried out in accordance with Articles 14 or 19 of Council Regulation (EC) No 318/2006 of 20 February 2006, respectively, and other quantities of isoglucose. Manufacturers shall also send a copy of the declaration to the Customs Services of the place where their factories are established.

b) Presentation of the declaration of definitive sugar production.

1. Sugar-producing undertakings shall submit to the Management Customs, within the first fortnight of October of each year, a declaration, in accordance with the model set out in Annex II, of all the sugar produced during the previous marketing year, accompanied by the production control sheet corresponding to each of its factories, in accordance with the model set out in Annex III.

2. The Management Customs shall determine, on the basis of the declarations submitted: the quantities produced under the quota allocated; the quantities produced during the preceding marketing year which have been the subject of the in accordance with Articles 14 and 19 of Council Regulation (EC) No 318/2006 of 20 February 2006 and the quantities produced outside the allocated quota.

2. Liquidation and income of the production fee.

(a) From the 2007/2008 marketing year, before 31 January of each year, the Gestora Customs shall carry out a liquidation of the production fee set by the Community rules on the basis of the quota allocated to each undertaking. the manufacturer of sugar and isoglucose and shall be notified of the resulting amount.

(b) The manufacturers shall make payment of the amounts which have been notified to them no later than the last day of February, using model 031 of the payment document for foreign trade debts.

3. Settlement and entry of the amount of the additional quota of sugar allocated.

(a) Where an additional quota for the 2007/2008 marketing year has been allocated to an undertaking, within the additional sugar quota granted to Spain in accordance with Article 8 of the Regulation (EC) Council Regulation (EC) No 318/2006 of 20 February 2006 on the Management Customs, before 31 January 2008, shall carry out a settlement of the single amount laid down by Community legislation, with the resulting amount being notified to the undertaking manufacturer.

(b) The manufacturer shall pay the amount which has been notified to him no later than the last day of February, using the model 031 mentioned above.

Article 3. Production of sugar and isoglucose on the margins of quotas.

1. Presentation of declarations and determination of production surpluses. (a) The sugar or isoglucose undertakings must submit to the Management Customs before 1 February of the marketing year concerned a declaration of the quantities produced above the production quota, expressed in white sugar, in the case of sugar, or in the dry matter, in the case of isoglucose, according to the model in Annex IV. Such quantities may, where appropriate, be subject to adjustments until 1 June.

(b) The Management Customs, on the basis of the declarations submitted and adjusted, where appropriate, and the documentary evidence of the destinations mentioned below, after verification, if appropriate, of the Services By 31 March following the end of the marketing year, the total surplus sugar and isoglucose produced by each undertaking on the margins of the production quotas for the marketing year shall be determined by the customs authorities concerned. Previous marketing. Such documentary evidence must justify that the quantities of sugar or isoglucose produced outside the quotas, which would be exempt from the surplus amount provided for in Community legislation, have been:

1. º Moved during the marketing year in question to the following marketing year, provided that they have been properly communicated in the form and time limits to the Directorate-General for Agriculture of the Ministry of Agriculture, Fisheries and Food.

2. ° delivered before 30 November following the end of the marketing year for processing in any of the industrial products referred to in Commission Regulation (EC) No 967/2006, June 29, 2006. 3. "Delivered" before 31 December following the end of the marketing year in the framework of the Specific System of Supply of the Outermost Regions established by Community legislation. 4. 'Exported' before 31 December following the end of the marketing year in accordance with Community rules in this respect. 5. Destroyed or damaged and properly recognized in the proceedings conducted by the Customs Services.

The Management Customs, where there are special reasons to justify it, at the request of the person concerned, may allow a longer period to provide the documentary evidence mentioned above.

2. Liquidation and income of the surplus amount.

(a) Before 1 May of each year, the Management Customs shall carry out a liquidation of the total amount for surplus production, on the basis of the amount per tonne fixed by the Community rules and the total surplus of each manufacturer in respect of the previous marketing year, and shall notify those undertakings thereof.

(b) The manufacturer shall pay the amount which has been notified to them before 1 June, using the model 031 mentioned above.

Article 4. Actions of the Customs Services.

1. Controls. a) Controls on sugar and isoglucose manufacturers.

The Customs Services, as far as sugar production is concerned, will be carried out throughout each marketing year and, in particular, during the process of milling the beet, on-the-spot checks in the factories corresponding to each manufacturer, in order to ensure the accuracy of the data contained in the records and in the statements and communications made, as well as the weighing instruments and the analyses performed. b) Controls in the processing companies. The Customs Services shall carry out at least 50% of the processing undertakings, selected in their case on the basis of risk analysis, in the course of each marketing year on the spot, in order to verify the consistency and correspondence between supplies of the raw material (sugar or isoglucose) and the processed products or by-products obtained and to ensure the accuracy of the data contained in the records, commercial documents and communications (a) formulated, as well as the measurement instruments and the analyses carried out. c) Control report. The checks referred to in points (a) and (b) above shall give rise to the corresponding report of the official responsible for the control, which shall contain the data referred to in Article 10.5 of Regulation (EC) No 952/2006 of 29 Commission Regulation (EC) No 967/2006 of 29 June 2006 and Article 12 (3) of Commission Regulation (EC) No 967/2006 of 29 June 2006. The control reports shall be kept for at least three years at the Customs Services concerned at the place where the sugar and isoglucose factory or the processing undertaking is established.

2. Communications.

a) The Gestora Customs will communicate to the Customs and Excise Department of the State Administration of Tax Administration, for its transfer to the Agriculture, Fisheries and Agriculture Ministry's Directorate General Food, the following data: 1. Before the 15th day of the second month following the month following the monthly declaration referred to in Article 2.1.a) of this Order, the actual production of sugar or isoglucose of each undertaking manufacturer.

2. º Before the 15th day of the second month following the communication referred to in Article 2.3 of the Order of the Presidency of 27 December 2007, the quantity of sugar or industrial isoglucose to be used provided by the manufacturing companies to authorised processing companies. 3. Before 15 June of each year, the quantities produced above the production quota and, where appropriate, the subject of adjustment, as set out in the declarations submitted in accordance with Article 3.1.a) of this Order. 4. Before 31 October, the final production of each manufacturer. 5. Before 31 October, the quantity of sugar or industrial isoglucose supplied by each manufacturer to authorised processing undertakings, as well as the quantity of such industrial raw materials used by such undertakings. companies, corresponding to the previous marketing year. 6. Before 15 April each year, the total surplus of sugar and isoglucose produced by each undertaking on the basis of the production quotas for the previous marketing year.

b) The Customs and Excise Regional Dependencies of the State Tax Administration Agency will refer to the Customs and Excise Department of the State Tax Administration Agency, in In January each year, a summary of the checks carried out for their services in the sugar and isoglucose manufacturers, as well as in the processing companies of these raw materials, specifying the Deficiencies noted, the measures taken and the penalties applied. This report will be used for the preparation of the annual report, which will be sent to the Agriculture, Fisheries and Food Ministry's Directorate-General for Agriculture before 15 March.

(c) The communications referred to in the preceding letters may be made through telematic means.

Article 5. General tax regime for declarations and sanctioning.

The statements made in compliance with the provisions of this Order have in all its effects the character of the tax declaration, obliging the person concerned in a special way in relation to: a) the accuracy of the data and the quantities of products expressed.

(b) the authenticity of the documents and supporting evidence provided.

Without prejudice to the provisions of Articles 6 and 7 of this Order, the irregularities and infringements to be found shall be qualified and punished, where appropriate, in accordance with the provisions of Law 58/2003, 17 of December, General Tax, and Royal Decree 2063/2004, of October 15, of general regulation of the tax sanctioning regime.

Article 6. Infringements and penalties for sugar and isoglucose manufacturers.

1. Failure to comply with any of the undertakings given by the undertakings producing sugar or isoglucose to obtain authorization shall, in the case of sanctioning measures, result in the withdrawal of such authorization, such as is provided for in Article 8 of Commission Regulation (EC) No 952/2006 of 29 June 2006.

2. If the manufacturer has not complied with the commitments to obtain the authorisation and that there is no justification for preventing the Customs Services from carrying out the appropriate checks, a penalty of € 500 per year will be imposed. tonne, applicable to a fixed amount of finished product determined on a flat-rate basis according to the gravity of the infringement, as provided for in Article 11 (2) of Commission Regulation (EC) No 952/2006 of 29 June 2006. 3. Where differences between physical stocks and book data are detected, there is a lack of consistency between the quantities of raw materials and the quantities of finished products obtained or between the relevant documents and the data or the data. the quantities declared or contained in the records of the sugar or isoglucose manufacturers shall be determined or, where appropriate, to assess the actual quantities of production and stocks of the current marketing year and, where appropriate, of previous campaigns. For any amount of which an incorrect statement has been made, which gives rise to undue financial advantage, a penalty of EUR 500 per tonne of that amount shall be imposed, as provided for in Article 11.1 of Regulation (EC) No 952/2006 the Commission of 29 June 2006. 4. However, the preceding paragraphs shall not apply in cases of force majeure or where the differences and faults of consistency detected are less than 5% by weight of the quantity of finished products declared or registered and controlled or where they are due to omissions or mere administrative errors, provided that measures are taken to prevent them from occurring again.

Article 7. Infringements and penalties for processing companies.

1. Failure to comply with the conditions of approval or irregularities by processing undertakings, which have been recorded or which have been observed as a result of the checks carried out, involving discrepancies between physical stocks, stocks recorded in the books and supplies of raw materials, as well as the lack of supporting evidence to establish the agreement between those elements, will, irrespective of the measures, be taken Sanctions that may be adopted in the case of the withdrawal by the Customs Services the place where it radiating its establishment from the authorisation granted in this respect for a period which may not be less than three months from the date on which it has been established, as provided for in Article 13.1 of Regulation (EC) No 4151/2004. 967/2006 of the Commission of 29 June 2006.

During the withdrawal period of the authorization, the processing company will not be able to receive supplies of the industrial raw material, although it will be able to continue using the one that was previously supplied to it. By way of derogation from the foregoing, the authorization shall not be withdrawn if the discrepancy between the physical stocks and the records recorded in the records is the result of a case of force majeure, is less than 5% by weight of the quantity of raw materials subject to control or result of omissions or simple administrative errors, provided that rectification measures are taken to prevent all these deficiencies from being repeated in the future. 2. In addition, where the processing undertaking does not, within the prescribed period, provide proof of use of the industrial raw material supplied, it shall pay an amount of EUR 5 per tonne of the supply in question and per day of delay, as provided for in Article 9.3 of Commission Regulation (EC) No 967/2006 of 29 June 2006. If such proof is not provided before the end of the seventh month following the supply, the quantity in question shall be deemed to be overdeclared, with the withdrawal of the authorisation granted for a period of three and six months. 3. The withdrawal of the authorisation from the processing undertaking by the Customs Services referred to in paragraphs 1 and 2 above shall be communicated to the sugar or isoglucose manufacturers which have supplied them with the products, as well as the other administrative bodies affected by the measure. From the time of notification, any consignment of quantities of sugar or isoglucose to the processing undertaking to which the authorisation has been withdrawn shall not be counted as industrial sugar or isoglucose, for the purposes of exemption from the amount by surplus provided for in Article 15 of Council Regulation (EC) No 318/2006 of 20 February 2006 and Article 4 of Commission Regulation (EC) No 967/2006 of 29 June 2006. 4. In the event of an excessive declaration of the quantities of raw materials used, the processing undertaking shall pay an amount of EUR 500 for each tonne declared to be excess as provided for in Article 13.1 of Regulation (EC) No 967/2006. the Commission of 29 June 2006.

Single repeal provision. Regulatory repeal.

The Order of the Ministry of Economic Affairs and Finance of 25 September 1987, which regulates the management of levies and the levy on sugar and isoglucose, is hereby repealed.

Final disposition first. Regulatory enablement.

The Director of the Customs and Excise Department of the State Tax Administration Agency is empowered to make the necessary provisions for the application of this Order.

Final disposition second. Entry into force.

This Order shall enter into force on the day following that of its publication in the "Official State Gazette".

Madrid, December 27, 2007. -Deputy Prime Minister of the Government and Minister of Economy and Finance, Pedro Solbes Mira.

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