{
  "url": "https://openlegislation.uk/eu-decision-2006-246/annex-I",
  "json_url": "https://openlegislation.uk/eu-decision-2006-246/annex-I.json",
  "legislation": "eudn/2006/246",
  "legislation_title": "Commission Decision of 21 March 2006 amending Decision 97/245/EC, Euratom laying down the arrangements for the transmission of information to the Commission by the Member States under the Communities' own resources system (notified under document number C(2006) 845) (2006/246/EC, Euratom)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2006-246",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "ANNEX I\n“A” Aaccount of own resources of the European Communities\nStatement of established entitlements\nMember State:\nMonth/year\nIncluding entitlements established as a result of inspections and detected cases of fraud and irregularities.\nIncluding accounting corrections.\nCorrections to initial establishments, in particular cases of post-clearance recovery and repayment. For sugar, corrections relating to earlier years must be mentioned.\nThe 10 % deduction rate is to be applied to amounts which, in accordance with Community rules, should have been made available before 28 February 2001 (Article 10(2)(c) of Decision 2000/597/EC, Euratom of 29.9.2000).\n(national currency)\nNature of resource\nMember State's reference(optional)\nAccounts established during month(1)\nAmounts recovered from separate account(2)\nCorrections to earlier establishments\nGross amounts(5) = (1) + (2) + (3) – (4)\nNet amounts(6)\n+(3)\n–(4)\n1210 Customs duties (excluding anti-dumping and agriculture)\n1230 Countervailing and anti-dumping duties on products\n1240 Countervailing and anti-dumping duties on services\n12 Customs duties\n1000 Customs duties relating to agricultural sector\n10 Agricultural levies\n1110 Sugar storage levies\n1100 Sugar product levies — A and B quotas\n1120 Isoglucose production levies\n1130 Levies on C sugar, isoglucose and inulin not exported\n1140 Levies on substitute C sugar and isoglucose\n1150 Inulin production levies\n1160 Additional levy\n11 Sugar levies\nTotal 12 + 10 + 11\n– 25 % collection costs\n– 10 % collection costs\nTotal to be paid to EC\nANNEX II\nAnnex to the Statement of the “A” account of the own resources of the European Communities\nMonitoring of recovery of amounts which relate to cases of irregularities or delays (Article 18(2)(b) of Regulation (EC, Euratom) No 1150/2000)\nMonth/year\nIf necessary, references to payments pursuant to Article 17(2) are also shown in this column.\nIf necessary, references to Commission letters are also to be mentioned in this column.\nMark with an X.\n(national currency)\nGross amount of own resources recovered\nReferences to irregularities or delays in the establishment, entry in the accounts and making available of own resource noted as a result of inspections\nComments\nRate of deduction to be applied\nAmount included under the heading ‘Total to be paid to EC’\n10 %\n25 %\nYes\nNo\nTotal\nANNEX III\nOwn resources of the European Communities — separate account\nStatement of established entitlements not included in “A” account\nMember State:\nQuarter/year:\n“B” account kept pursuant to Article 6(3)(b) of Regulation (EC, Euratom) No 1150/2000, including entitlements established as a result of inspections and detected cases of fraud and irregularities.\nCorrection of establishments should be understood to mean corrections, including cancellations resulting from a revision of the initial establishment arising from previous quarters. They differ by nature from those entered in column 4.\nAll the cases are set out in detail in the Annex to this statement.\nThe total for this column should be the same as the total given in column 2 of the statement of the “A” account for the three months concerned.\nCompulsory for the final quarter of each year.\n(national currency)\nNature of resource\nOutstanding from previous quarter(1)\nEstablished entitlements for current quarter(2)\nCorrections of establishments(Article 8)(3)\nAmounts which cannot be made available(Article 17(2))(4)\nTotal(1 + 2) – (3 + 4)(5)\nAmounts recovered during quarter(6)\nOutstanding at end current quarter(7) = (5) – (6)\n1210 Customs duties (excluding anti-dumping and agriculture)\n1230 Countervailing and anti-dumping duties on products\n1240 Countervailing and anti-dumping duties on services\n12 Customs duties\n1000 Customs duties relating to agricultural sector\n10 Agricultural duties\n1110 Sugar storage levies\n1100 Sugar product levies — A and B quotas\n1120 Isoglucose production levies\n1130 Levies on C sugar, isoglucose and inulin not exported\n1140 Levies on substitute C sugar and isoglucose\n1150 Inulin production levies\n1160 Additional levy\n11 Sugar levies\nTotal 12 + 10 + 11\nEstimate of amounts established for which recovery is unlikely",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Including entitlements established as a result of inspections and detected cases of fraud and irregularities."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Including accounting corrections."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Corrections to initial establishments, in particular cases of post-clearance recovery and repayment. For sugar, corrections relating to earlier years must be mentioned."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The 10 % deduction rate is to be applied to amounts which, in accordance with Community rules, should have been made available before 28 February 2001 (Article 10(2)(c) of Decision 2000/597/EC, Euratom of 29.9.2000)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "If necessary, references to payments pursuant to Article 17(2) are also shown in this column."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "If necessary, references to Commission letters are also to be mentioned in this column."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Mark with an X."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "“B” account kept pursuant to Article 6(3)(b) of Regulation (EC, Euratom) No 1150/2000, including entitlements established as a result of inspections and detected cases of fraud and irregularities."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Correction of establishments should be understood to mean corrections, including cancellations resulting from a revision of the initial establishment arising from previous quarters. They differ by nature from those entered in column 4."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "All the cases are set out in detail in the Annex to this statement."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "The total for this column should be the same as the total given in column 2 of the statement of the “A” account for the three months concerned."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "Compulsory for the final quarter of each year."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2006/246/annex/I",
    "retrieved_at": "2026-11-01T15:17:39.065540+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}