Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector has substantially changed the organisation of the sector by having to leave to implement principles, in line with what has been done in other common market organisations, by establishing a new production quota regime. 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 system and 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 production resulting from the quota margin in the sector of the In the case of sugar, it lays down a number of provisions which, although in part, have already been subject to consideration in the Order of the Ministry of Relations with the Courts and the Government Secretariat of 28 February 1990 laying down measures for the control of the production and storage of sugar, and in the Order PRE/1216/2005 of 29 April, regulating the management of certain sugar production exempt from the payment of the production levy, it is considered necessary to lay down new provisions to replace the previous orders and to collect in a more precise way Community legislation. In the internal field, 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 contribution to the compensation of expenditure incurred by the Commission In the sugar sector, the Ministry of Agriculture, Agriculture, Fisheries and Food and Industry, and Industry and Energy, today are responsible for Industry, Tourism and Trade, for the establishment of books, registers and other formal obligations to be completed by sugar and isoglucose undertakings. The purpose of this Order is to define measures to control the production of sugar and to regulate the production of sugar intended for industrial use by processing undertakings, by means of the definition of of the types of record books and other formal obligations of the manufacturers and processors, the communications to be made, as well as the models of authorization and the declaration of supply. In its virtue, on the proposal of the Ministers of Economy and Finance, Agriculture, Fisheries and Food and Industry, Tourism and Trade, and according to the State Council, I have:

Article 1. Scope of application.

1. Pursuant to 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 The provisions of this Order are applicable to sugar and isoglucose manufacturers as well as to undertakings which transform sugar and isoglucose into one of the products listed in the Annex to this Regulation. Annex to Commission Regulation (EC) No 967/2006 of 29 June 2006 laying down the detailed rules for the application of Council Regulation (EC) No 318/2006 as regards production resulting from the quota margin in the sugar sector.

2. In accordance with Commission Regulation (EC) No 952/2006 of 29 June 2006, for the purposes of this order, 'sugar production' means the total quantity, expressed as white sugar, of: (a) white sugar; Raw sugar; (c) invert sugar or (d) syrups belonging to one of the following categories: (i) sucrose or sugar syrups, with a minimum purity of 70% or more produced from sugar beet, (ii) sucrose or sugar syrups with a minimum purity of 75% produced from sugar cane. In addition, 'isoglucose production' means the quantity of the product obtained from glucose or its polymers with a dry-state weight of fructose of at least 10% whichever is the fructose content of the product. that limit. In addition, it is understood as 'industrial sugar or isoglucose', any quantity of sugar or isoglucose produced from a given marketing year, which exceeds the quantity of quota sugar produced in that marketing year and which is for the industrial manufacture of any of the products referred to in Article 13 of Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the market in sugar, and listed in the Annex to Commission Regulation (EC) No 967/2006 of 29 June 2006.

Article 2. Authorization for the production of sugar and isoglucose.

1. Application for the authorisation of the manufacturers.

Sugar or isoglucose manufacturers will have to present, for each of their factories and before the Customs Services of the corresponding Delegation of the State Agency of Tax Administration of the place where it is is established, an application for authorisation, in accordance with the model set out in Annex I, in which the following data are found:

(a) Name, address and number of the applicant's national identity document, together with the documentation certifying the character of the representation, in the event that it does not act in its own name.

b) Social reason, tax domicile and tax identification number of the company. (c) Designation of the factory, locality, site of its site and production capacity.

This request will be accompanied by:

1. A written document, in which the manufacturer undertakes to comply with the conditions set out in point 2 below.

2. ° The plans and description of the facilities, analysis laboratories, control devices and weighing instruments verified and/or calibrated by accredited entity. 3. A descriptive memory of the manufacturing process and the elaboration of each of the products obtained or intended to be obtained. 4. A list of existing warehouses and warehouses both inside and outside the factory, indicating in this case their location, intended for the storage of sugar, syrups and molasses. In the case of deposits, their number and capacity shall be indicated.

2. Granting of the authorisation and commitments of the manufacturers.

Once the required requirements have been verified, the Customs Services shall grant the authorization to the undertakings which have requested it, in accordance with the model in Annex II. For this purpose, the manufacturer of sugar or isoglucose shall be committed to:

(a) Present, in accordance with the requirements and conditions laid down in the Order of the Ministry of Economy and Finance of 27 December 2007, governing the management and control of sugar production quotas, declarations of sugar and isoglucose production of each marketing year and enter the corresponding amounts which have been liquidated.

(b) Allow the entry into their factories, warehouses or warehouses to the competent Customs Services, making available to them the necessary personnel and equipment, for the purposes of the inventory and checking of stocks and controls appropriate administrative and physical. (c) To keep the books established in this Order available for these Services. (d) Communicate to the Customs Services any information of interest affecting the management or control of the sugar or isoglucose or any modification of the data referred to in point 1 above. (e) In the case of sugar manufacturers, account shall be taken one week in advance, by fax or any other telematic means, to the Customs Services of the dates of commencement of the manufacturing operations (milling), their approximate duration, as well as termination of the same. (f) In the case of sugar manufacturers, the storage of sugar silos which are directly produced at least once every two years shall be emptied, except in the case of silos containing intervention sugar or are packing centres.

3. Communications.

Sugar or isoglucose manufacturers will be required to communicate to the relevant Customs Services, each time a supply contract is formalized to processing companies authorized within the the marketing in question, the quantities to be supplied under that contract, provided that it takes place no later than 30 November of the following marketing year. Such communication shall be made in accordance with the model set out in Annex V, accompanied by a copy thereof, which shall contain the particulars referred to in Article 6.2 of Commission Regulation (EC) No 967/2006 of 29 June 2006. In addition, the sugar or isoglucose manufacturers, on the basis of the albarans referred to in Article 7.2 of this Order, shall communicate to the corresponding Customs Services within the first fortnight of each month the quantities of sugar or industrial isoglucose delivered in the previous month for each of the supply contracts with authorised processing undertakings, in accordance with the model set out in Annex VI. These communications may be carried out through telematic means.

Article 3. Books of the manufacturing companies.

Sugar and isoglucose manufacturers will have to carry out the following books for each factory. a) Book of first subjects.

b) Book of finished or semi-finished products received. c) Book of finished products and by-products obtained. d) Book of losses. e) Book of destroyed quantities. f) Book of products issued. g) Other books.

Article 4. Book of first subjects.

(a) In the course of this book, from the beginning to the end of the milling operations, the liquid quantities in kilograms of beet or sugar cane entered in the factory, with an indication of the average polarisation. These seats shall be justified with the corresponding reception parts.

The liquid quantities of beet and the average polarisation shall be determined by applying the provisions of the Order of the Ministry of Agriculture of 28 October 1979 approving the general conditions of employment of beet and sugar cane, in the Order of the Presidency of the Government of 10 October 1980, for the approval of the Regulation on the Reception and Analysis of Sugar Beets and, where appropriate, in the interbranch agreements in force. (b) The seats of the sugar beet or cane from other undertakings shall be justified by invoice or by the order of the issuing undertaking. (c) The seats corresponding to beet or cane of sugar from other factories of the undertaking itself shall be justified by means of the mill of the issuing factory. (d) The quantities of beet or cane of sugar, which pass into the manufacturing process of the factory itself and the gross quantities which leave the factory to be processed in other factories of the plant, shall be set daily in the data of the book. company or other companies, or for other destinations, taking independent seats for each one of them. Where beet is received at the factory under physical conditions other than those set out in the Annex, paragraph 4.1, of the Order of the Ministry of Agriculture of 28 October 1979, the liquid quantities of beet falling within the process of Manufacture shall be determined by taking into account the raw beet leaving the silos, minus the total quantities of land, stones, leaves, radishes and other impurities which are separated from the beetroot in the washing process. The average polarization of these amounts will be determined by analyzing the cosettes before their input into the diffusers. The cosettes will be analyzed with a sufficient time frequency to obtain the mean polarization. All such data shall consist of a laboratory or manufacturing part which takes stock of the operations carried out. Where the sucrose determined by this procedure differs from the sucrose estimated in accordance with point (a) above, the necessary adjustments shall be made on the occasion of the monthly closure and at the end of the milling operations. The adjustments must be communicated to the Customs Services of each factory. (e) Data seats corresponding to departures with destinations other than that of their processing in the factory shall be justified by a copy of the invoice or the corresponding albaran. (f) This book shall be closed on the last day of each month, as well as at the end of the milling operations of the marketing year, with a summary with the following breakdown:

1. number of quantities delivered to the factory directly by the grower or his/her agent/president,

2. number of quantities received in factories from the Centres for Recruitment, Reception and Analysis of Beetroot (CORAN), and 3. quantities received at the factory which previously had entry into other factories, indicating the name of these and the of the holding company of those facilities.

At the end of the milling season, the quantities of beet or cane processed by the factory in the framework of a contract for the production of beet or cane processed by the company and the undertaking shall be recorded, broken down by the abovementioned summary. Member of the Commission, with the name of the latter.

(g) Where molasses are used as first materials, a record book shall be kept in which the movement of such products shall be reflected, specifying in particular whether they come from Community or country territory. third parties. (h) At the end of the marketing year, the quantities in the charge and in the data shall be adjusted.

Article 5. Book of finished or semi-finished products received.

In this book, the manufacturer of sugar or isoglucose shall record the finished or semi-finished products which are received daily from other manufacturers or from their warehouses located outside their factories or belonging to other manufacturing companies.

Article 6. Book of finished products and by-products obtained.

(a) This book, consisting of two parts, shall be intended to record both the quantities of sugar to be considered 'sugar production', and those which are not, as provided for in Article 3.1 and 3.2 of the Commission Regulation (EC) No 952/2006 of 29 June 2006.

In the first part of the book the quantities produced of white sugar, raw sugar, invert sugar and syrups will be felt daily, whether they are obtained from the beet or cane received during the milling campaign, as if they are produced from the reprocessing of the molasses, syrups or sugars indicated in the second part of the book. Daily production and cumulative production from the beginning of the marketing year shall be recorded. In the second part of the book the following amounts will be felt daily:

1. the quantities of white sugar produced from raw sugar or syrups that have not been produced in the undertaking that manufactures the sugar,

2. the quantities of white sugar produced from raw sugar, syrups or sugar bars which have not been produced during the same marketing year in which white sugar has been manufactured, 3. the quantities of raw sugar produced from syrups which have not been produced in the undertaking which manufactures that raw sugar, 4. the quantities of raw sugar produced from syrups which have not been produced in the same marketing year for the marketing in which the raw sugar has been manufactured, 5. the quantities of raw sugar which have been processed into white sugar in the marketing year in question in the undertaking which produced them, 6. the quantities of syrups which have been processed into sugar or in sugar invested in the marketing year in the case of the undertaking which produced them, 7. the quantities of sugar, invert sugar and syrups in the processing of processing, 8. the quantities of invert sugar produced from syrups which have not been produced in the the undertaking which manufactures said invert sugar, and 9. the quantities of invert sugar produced to from syrups which have not been produced in the same marketing year in which the said invert sugar has been manufactured.

In both cases, all annotations will be expressed in white sugar as follows:

1) in the case of white sugar, without taking into account differences in quality.

2) in the case of raw sugar, on the basis of its yield, to be determined in accordance with point III of Annex I to Council Regulation (EC) No 318/2006 of 20 February 2006. 3. in the case of invert sugar, applying to the production of this coefficient 1. 4. in the case of syrups to be considered as intermediate products, depending on their content in extractable sugar. The extractable sugar content shall be calculated by subtracting from the degree of polarisation of the syrup in question the product obtained by multiplying the coefficient 1,70 by the difference between the dry matter content and the degree of polarisation of the said syrup. syrup. However, the content of the removable sugar may be determined, for the whole of a marketing year, by the actual yield of the syrups. 5. in the case of syrups which are not to be regarded as intermediate products, on the basis of their sugar content, expressed as sucrose in accordance with Article 3.2 of Commission Regulation (EC) No 951/2006 of 30 June 2006 laying down detailed rules for the application of Council Regulation (EC) No 318/2006 as regards trade with third countries in the sugar sector. The purity of the syrups shall be calculated by dividing the total sugar content by the dry matter content, which shall be determined in accordance with the areometric or refractory method. Sugar bars from a previous marketing year shall be expressed as white sugar according to their sucrose content. The necessary adjustments shall be made to reconcile the amounts actually obtained and those calculated in accordance with Article 3.3, 3.4 and 3.5 of Commission Regulation (EC) No 952/2006 of 29 June 2006. The daily production of sugar will be the result of deducting from the accumulated production of the first part of the book, the accumulated amount recorded in the second part of the book. When the complexity of the manufacturing operations so requires, the manufacturers may make the necessary adaptations in this book, according to the corresponding Customs Services. In any case, the distribution and order of the parts of the book will be respected in order to determine the "sugar production" of the factory.

(b) In this book, intermediate products which are in the manufacture of sugar, obtained during the various stages of the manufacturing process and which, as a part of the same, shall not be registered in this book. are immediately subjected to processing. In the case of prolonged periods of failure or other causes, these products must be recorded in the first part of the book and in the warehouse.

(c) The seats shall be justified by the daily manufacturing parts signed by the Director of the factory, which shall be kept duly archived at the disposal of the corresponding Customs Services. However, the raw sugars and syrups which are passed from warehouse to factory shall also be justified by the corresponding low seats in the product book issued at the factory. (d) All products obtained, with the exception referred to in point (b) above, shall give rise to the corresponding charge in the book of products dispatched from the factory. However, the quantities of sugar, invert sugar and syrups produced under inward processing arrangements shall be charged directly in the warehouse book opened for that purpose. (e) This book shall be closed at the end of each milling season, with a new account opening for the following marketing year, except in those areas where, for climatic reasons, beet milling operations are anticipated to be beginning 1 October of each year. In this case, the opening of the new account will be brought forward to the date of commencement of these operations. (f) in the case of quantities of sugar produced in the framework of a contract of employment by a sugar-producing undertaking, known as "processors", on behalf of another sugar-producing undertaking, known as the "principal", for the application accounting of these quantities of sugar to the undertaking undertaking, shall be carried out in accordance with the following paragraphs of this number.

The application referred to in Article 6.3 of Commission Regulation (EC) No 952/2006 of 29 June 2006 on work carried out under a contract for the work of sugar shall be submitted by the Commission. the processor and the principal before the Department of Customs and Excise of the State Administration of Tax Administration, which, in the light of the documentation provided by both, will resolve accordingly and adopt the measures necessary to verify that the conditions laid down in Article 6.3 are fulfilled.

If the factory of the principal or of the transformer is found in another Member State, the application referred to in the preceding paragraph must also be lodged with the competent body of the said Member State. The Department of Customs and Excise of the State Agency for Tax Administration, in compliance with the provisions of Article 6.4 of Regulation (EC) No 952/2006 of the Commission of 29 June 2006, shall be agreement with the competent body of the other Member State on the response to be given. In the case of force majeure referred to in Article 6.5 of Commission Regulation (EC) No 952/2006 of 29 June 2006 preventing a company from processing the raw material into sugar, it shall be necessary to ensure that such a force is not has been recognised as such by the Customs Services concerned, for the purposes of considering the production of the said undertaking as the sugar produced by a processor.

Article 7. Book of losses.

The purpose of this book is to determine the sucrose that during the manufacturing process is not transformed into finished products, co-products or by-products.

The sucrose entering the manufacturing process will be noted. The sucrose corresponding to the milled beet shall correspond to that taken into account in the data in the first-subject book. In the case where sugars are spread or syrups are processed from another source, the sucrose containing these products shall also be counted, depending on the manufacturing part. In the data, the sucrose which has been transformed into sugar products, molasses and syrups, as well as losses in the production of pulp and carbonation foams, will be noted. The seats shall be as follows: if it is sugar, it shall be multiplied by 0 ' 998 and, in the case of molasses, syrups, pulp and carbonation foams, the kilograms shall be multiplied by the average polarisation. The seats shall be justified by document containing the balance of the operations of sucrose, according to the model presented in the Office of Control of each factory. The difference between the charge and the data will be the indeterminate losses of the process. The book will be closed monthly and when the milling operations are completed. The adjustments that have to be made in this book will be communicated to the Customs Services, justifying the causes that motivate them.

Article 8. Book of destroyed quantities.

The quantities of sugar and isoglucose which have been destroyed or deteriorated, without the possibility of recovery, shall be recorded in circumstances recognised by the Customs Services concerned, including the quantities of sugar and isoglucose. reasons for such destruction. These quantities are not subject to payment of the amount for the surplus produced as provided for in Article 4.1.e of Commission Regulation (EC) No 967/2006 of 29 June 2006.

Article 9. Book of products issued.

Sugar and isoglucose manufacturers will carry a book of products issued, in which the products obtained in the book will be registered that are shipped abroad.

In the case of products, the daily production of the factory, excluding those obtained under inward processing arrangements, and the quantities received from abroad, except for the products obtained, shall be recorded separately and on a daily basis. quantities of sugar imported from third countries, in turn separating those from factories or authorised warehouses of the company from those purchased from other domestic manufacturers or established in other Member States. Direct entry into storage from outside the factory shall be justified by invoice or delivery note issued by the sending establishment. In the data of the book will be felt daily and by product classes the quantities of warehouse, separating, within each class, the different destinations. When transfers of ownership rights over sugar are carried out without leaving the manufacturer's authorised warehouse, the quantities concerned shall be dated in this book and shall be charged to the account of the book opened for that purpose. Where part of the production of the plant becomes the production of another undertaking, the quantities in question shall be reduced in this book and in the quantities of finished products and by-products. obtained and will be loaded into the corresponding account of the record book of sugar enabled for this operation. The manufacturer of sugar or isoglucose shall record the outputs of those products from his factories or warehouses to other sugar or non-factory warehouses. This movement must be justified by means of certificates of arrival issued by the company itself and endorsed by the Customs Services at destination. The export-destination exits shall be justified by the certification issued by the Customs Office of Exit (DUA). At the end of each month a close of the book will be performed, detailing the following:

1) will add warehouse exits for each of the different destinations and product classes, totaling the departures in the month,

2) will be recorded at the end of the previous month, according to the origins to be considered, 3) the entries will be summarized in the month, in the same detail, which added to the previous stock, will constitute the total (4) of this total charge, the departures shall be subtracted in the month broken down by the same concepts in the charge and the difference shall be the stocks for the following month.

The differences between physical and accounting stocks, which are shown on the occasion of counts, will be adjusted in the charge or data as appropriate. Any adjustments that are necessary as a result of unofficial counts shall be communicated to the Customs Services on a prior basis.

The start of the final silos emptying operations will be communicated to the Customs Services. If any stock adjustment is necessary, the completion of those operations shall be noted. The count adjustments shall be charged to the campaign which is in progress, when checked.

Article 10. Other books.

In case of different circumstances and situations related to the control of sugar stocks, such as labor contract, sugar produced by the factory for the account of other companies, sugar manufactured in the inward processing, sugar imported from third countries for resale, sugar sold to the Intervention Agency, sugar whose property rights have been transferred without the sugar leaving the manufacturer's authorized storage, etc. Other registration books may be opened by the manufacturer, prior to the agreement and the approval of the same by the corresponding Customs Services.

Article 11. Accounting controls of the manufacturing companies.

1. The records referred to in Article 3 above shall be foliated and shall be enabled by the Customs Services concerned with the establishment.

2. As an auxiliary to the required books, a check may be carried out on the basis of the records provided that the summary of the books is in the main book within the time limit set out in the following point 4. 3. By way of derogation from point 1 above, the records may be carried out by means of computer systems, provided that they allow access for the purposes of verification to the Customs Services. The sheets for each quarter, once bound, shall be followed and provided by the Customs Services to which they are to be submitted within the month following the end of the quarter. 4. The accounting entries shall be made within 24 hours of the date of the operation to be counted, without counting the public holidays. Where the activity is carried out on an ongoing basis, the taking of data for the accounting records shall relate to periods of 24 hours, with the admission that the start of each period coincides with a change of work shift. The lack of seats on any given day, when there are any subsequent days, shall be understood as a lack of movement on that date. 5. The closures of the books shall be made by reference to the last day of each month unless another date has been expressly provided for. 6. All quantities of products which are entered in the books shall be recorded for their effective weight and for their equivalent in white sugar in metric tonnes with two decimal places. 7. The Customs Services shall verify the production of sugar and the sugar movements between the various sugar mills and the different sugar stores from outside the factory which are authorized for this purpose. the mentioned movements, as well as the outlets or sales of sugar. 8. Both the books and the files and the listings, which, if any, replace them, must be found permanently in the establishment to which they relate, even if the company's tax domicile is in place other than that of the establishment. The supporting documents of the different seats or copies thereof shall also be in each establishment. Such documentation shall be kept in the establishment for three years from the year in question.

Article 12. Authorisation for the use of sugar or industrial isoglucose by processing undertakings.

1. Application for the authorisation of processing undertakings-undertakings which use industrial sugar or isoglucose for processing in one of the products referred to in the Annex to Commission Regulation (EC) No 967/2006 of 29 June In June 2006, they shall submit, for each of their factories and to the Customs Services of the place where they are established, an Application for Authorisation in accordance with the model set out in Annex III to this Order in which they shall be following data: (a) the name, address and number of the applicant's national identity document, together with the documentation certifying the character of the representation, in the event that it does not act in its own name.

b) Social reason, tax domicile and tax identification number of the company. (c) Designation of the factory, locality and place of its location.

This request will be accompanied by:

1. A written document, in which the processing undertaking undertakes to comply with the conditions set out in point 2 below.

2. The technical documentation and description of the industrial process for the processing of sugar or industrial isoglucose in any of the products listed above, in which the technical coefficients of the said process are processing. 3. The certificates relating to the installations or parts thereof, as well as the calibration of the measuring and control instruments issued by the competent authorities. 4. A memory of the production capacity of the company.

2. Granting of the authorization and commitments of the processing companies. -Once the required requirements have been verified, the Customs Services will grant authorization to the companies that have requested it, in accordance with the model shown in the Annex. IV.

For these purposes, the processing company will be committed in writing to:

(a) Carry the books specified in Article 6 of this Order.

(b) To present, at the request of the Customs Services, any information or supporting evidence for the management and control of the origin and use of the raw materials. (c) Allow the Services referred to above to carry out appropriate administrative and physical checks.

3. Communications.-The processing undertakings shall, before the end of the fifth month following each delivery of sugar or industrial isoglucose, submit to the Customs Services a proof of the use of such raw materials. industrial for the manufacture of the products in accordance with the authorization granted and the contract of supply effected. This test shall include the entry in the records of the quantities of products concerned.

Article 13. Books of the transformative companies.

The processing companies will have to carry out the following books for each factory.

By way of derogation from the preceding subparagraph, undertakings using invert sugar and/or syrups for processing into alcohol or rum shall be governed in accordance with the provisions of Royal Decree 1165/1995 of 7 July 1995. The Regulation of Excise Duties, which is subject to the activities of those companies, is subject to the Intervention of the Special Tax of Manufacture.

1. Book of first subjects.-The quantities of sugar or industrial isoglucose in the factory, which have been acquired for processing, will be felt daily, and the following columns must be completed: date, number of Tax identification of the sending manufacturer, name or social reason, quantity of the product received and net weight. These seats shall be justified by the receiving party.

In the book's data, the quantities of sugar or industrial isoglucose that go into the manufacturing process will be felt daily. 2. Book of manufacture.-In this book, the quantities of processed raw materials, as well as the quantities and types of finished products, co-products and by-products obtained from the processing, shall be recorded daily by the processing undertaking. " 3. Book of losses. -This book will indicate the losses recorded during the transformation process. 4. Book of destroyed quantities.-In this book the quantities of processed products which have been destroyed or deteriorated, without the possibility of recovery, may be recorded in circumstances recognized by the Customs Services, the reasons for such destruction. 5. Book of quantities sold or transferred. -In this book the quantities, with a description of the types of products, sold or transferred by the processor. The types of products sold shall be entered in accordance with the name set out in the Annex to Commission Regulation (EC) No 967/2006 of 29 June 2006 and duly justified by that name. In the case of transfer, the reason for the transfer shall be indicated and the circumstances which have prompted it. These circumstances must be accepted by the Customs Services concerned. 6. Other books. -If, for different circumstances and situations related to the control of production, it is appropriate to carry other books of record, they may be opened by the processing company, after agreement and enabling them by the corresponding Customs Services.

Article 14. Accounting and delivery controls for the processing companies.

1. Accounting controls. (a) The records shall be kept and shall be enabled by the Customs Services concerned with the establishment.

(b) The records may be carried out by computer systems, provided that they allow access for verification purposes to the Customs Services. (c) both the books and the files and the listings, which, if any, replace them, must be found permanently in the establishment to which they relate, even if the company's tax domicile is in place other than that of the establishment. The supporting documents of the different seats or copies thereof shall also be in each establishment. Such documentation shall be kept in the establishment for three years from the year in question.

2. Delivery barns. -For each delivery, the processing undertaking shall forward to the manufacturer an albaran of industrial raw materials under the supply contract referred to in Article 6 of Regulation (EC) No 967/2006. Commission of 29 June 2006 to accredit the quantities supplied.

For these purposes, it should be noted that from the beginning of each marketing year and until the production quota is reached, the manufacturer may replace the industrial raw material with a raw material. produced under the quota. It may also be accepted that a quantity of sugar produced in the Community by another manufacturer may be administered in substitution of industrial sugar, in accordance with Article 7 of Regulation (EC) No 967/2006. the Commission of 29 June 2006.

Article 15. Irregularities and sanctions.

With regard to the regime sanctioning the irregularities and the failure to comply with the formal obligations set out in this Order, the Order of the Ministry of Economy and Finance, 27 of December 2007, which regulates the management and control of sugar production quotas.

Article 16. Production refund.

Where a Community standard shall regulate the production refund provided for in Article 13.3 of Council Regulation (EC) No 318/2006 of 20 February 2006 in the absence of surplus sugar or imported sugar or of isoglucose for industrial processing, it shall be for the competent authorities of the Ministry of Agriculture, Fisheries and Food to lay down the relevant implementing rules.

First transient disposition. It dispenses already established manufacturing companies.

The manufacturers that are already established and have been authorized in accordance with the provisions of the Order of the Ministry of Relations with the Courts and the Government Secretariat of 28 February 1990, for which lay down the control measures for the production and storage of sugar, shall be exempt from the submission of the documents referred to in Article 2.1 of this Order and shall, however, communicate within three months from the entry into force of this Order, any document or element of interest which is a change in the documentation provided at the time.

Second transient disposition. Validity of the authorisations in force of the processing undertakings.

The authorisations granted by the competent authorities of the Ministry of Agriculture, Fisheries and Food or the Autonomous Communities prior to the entry into force of this Order shall be retained. its validity.

However, within three months of the date of entry into force of this Order, the authorised processing undertakings must submit the authorizations granted prior to the Customs Services. corresponding.

Single repeal provision. Regulatory repeal.

The Order of the Ministry of Relations with the Courts and the Secretariat of the Government of 28 February 1990 laying down the control measures for the production and storage of sugar are hereby repealed. Order PRE/1216/2005 of 29 April for the management of certain production of sugar exempt from the payment of the contribution to production.

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. -First Vice-President of the Government and Minister of the Presidency, María Teresa Fernández de la Vega Sanz.

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