{
  "url": "https://openlegislation.uk/eu-regulation-1997-1427/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-1997-1427/annex-II.json",
  "legislation": "eur/1997/1427",
  "legislation_title": "Commission Regulation (EC) No 1427/97 of 23 July 1997 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1997-1427",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "In Annex 78, the following points are added:\n‘5.\nMaize\nRecourse to equivalent compensation between Community and non-Community maize is possible only in the following cases and subject to the following conditions:\n1.. In the case of maize for use in animal feed, equivalent compensation is possible provided that a customs control system is set up to ensure that the non-Community maize is in fact used for processing into animal feed.\n2.. In the case of maize used in the manufacture of starch and starch products, equivalent compensation is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or “waxy” maize) which are only equivalent between themselves.\n3.. In the case of maize used in the manufacture of meal products, equivalent compensation is possible between all varieties with the exception of maizes of the vitreous type (“Plata” maize of the “Duro” type, “Flint” maize) which are only equivalent between themselves.\n6.\nOlive oil\nA.. Recource to equivalent compensation is permitted only in the following cases and under the following conditions:\n1.. Virgin olive oil\n(a) Between Community extra virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in point 1 (a) of the Annex to Council Regulation No 136/66/EEC, as last amended by Regulation (EC) No 1581/96, and non-Community extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1 (a).\n(b) Between Community virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in point 1 (b) of the Annex to Regulation No 136/66/EEC and non-Community virgin olive oil of the same CN code, provided that the processing operation produces virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1 (b).\n(c) Between Community ordinary virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in point 1 (c) of the Annex to Regulation No 136/66/EEC and non-Community ordinary virgin olive oil of the same CN code, provided that the compensating product is:\nrefined olive oil falling within CN code 1509 90 00 which corresponds to the description in point 2 of the abovementioned Annex,\nolive oil falling within CN code 1509 90 00 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code 1509 10 90.\n(d) Between Community lampante virgin olive oil falling within CN code 1509 10 10 which corresponds to the description in point 1 (d) of the Annex to Regulation No 136/66/EEC and non-Community lampante virgin olive oil of the same CN code, provided that the compensating product is:\nrefined olive oil falling within CN code 1509 90 00 which corresponds to the description in point 2 of the abovementioned Annex, or\nolive oil falling within CN code 1509 90 00 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code 1509 10 90.\n2.. Olive-pomace oil\nBetween Community unrefined olive-pomace oil falling within CN code 1510 00 10 which corresponds to the description in point 4 of the Annex to Regulation No 136/66/EEC and non-Community unrefined olive-pomace oil of the same CN code, provided that the olive-pomace oil compensating product falling withing CN code 1510 00 90 and corresponding to the description in point 6 of the said Annex is obtained by blending with Community virgin olive oil falling within CN code 1509 10 90.\nB.. The blending referred to in point A.1 (c) second indent and (d) second indent and point A.2, with non-Community virgin olive oil, used in an identical manner, are authorized only where the arrangements for supervision of the procedure are organized in a manner that makes it possible to identify the proportion of non-Community virgin olive oil in the total quantity of blended oil exported.\nC.. The compensating products must be put into immediate packaging of 220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding points on condition that there is systematic control of the quality and quantity of the exported product.\nD.. Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and, for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the non-Community oil taken when it was entered for the procedure with the technical characteristics of the samples of the Community oil used taken when the compensating product concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the compensating product at the point of exit.\nSamples shall be taken in accordance with international standards EN ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91, as last amended by Regulation (EEC) No 2527/95.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 172, 30. 9. 1996, p. 3025/66."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 206, 16. 8. 1996, p. 11."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No L 248, 5. 9. 1991, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No L 258, 28. 10. 1995, p. 49.’"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1997/1427/annex/II",
    "retrieved_at": "2026-11-01T14:58:42.311938+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."
}