{
  "url": "https://openlegislation.uk/eu-regulation-2004-1454/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1454/annex.json",
  "legislation": "eur/2004/1454",
  "legislation_title": "Commission Regulation (EC) No 1454/2004 of 16 August 2004 amending Regulation (EC) No 2090/2002 laying down detailed rules for applying Council Regulation (EEC) No 386/90 as regards physical checks carried out when agricultural products qualifying for refunds are exported",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1454",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "‘ANNEX III\nELEMENTS OF THE ANNUAL REPORT PURSUANT TO ARTICLE 11\n1.\nExecution of checks at the customs offices of export\n1.1.\nThe number of export declarations per sector per customs office not excluded under Article 2 when calculating the minimum rate of checks.\n1.2.\nIndication whether declarations were excluded under Article 2(2)(a) or under Article 2(2)(b).\n1.3.\nThe number of physical checks carried out per sector per customs office.\n1.4.\nIf applicable, a list of customs offices applying reduced rates of checks pursuant to Article 6(c).\n1.5.\nThe number of checks by sector which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200 including, where applicable, the reference number used for the communication referred to in Article 3 of Council Regulation (EEC) No 595/91.\n1.6.\nIf applicable, the updating of the number of irregularities which were communicated to the Commission in the preceding annual reports.\n1.7.\nThe requested value of refunds per sector of declarations subjected to physical checks.\n2.\nExecution of substitution checks at the customs offices of exit\n2.1.\nThe number of days per customs office of exit on which consignments of export refund products, not sealed according to the first subparagraph of Article 10(2), have left the customs territory of the Community through the particular customs office of exit.\n2.2.\nThe number of substitution checks referred to in Article 10(2) carried out per customs office of exit.\n2.3.\nThe number of export declarations for which the customs office of export has not sealed the means of transport or the packaging.\nThe number of export declarations for which the seals affixed on departure have been removed other than under customs supervision, or the seals have been broken or the dispensation from sealing under Article 357(4) of Regulation (EEC) No 2454/93 has not been granted.\n2.4.\nThe number of specific substitution checks referred to in Article 10(2a) of this Regulation executed per customs office.\n2.5.\nThe number of substitution checks referred to in Article 10(2) of this Regulation which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200, including, where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EEC) No 595/91.\nThe number of specific substitution checks referred to in Article 10(2a) of this Regulation which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200, including, where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EEC) No 595/91.\n2.6.\nIf applicable, the updating of the number of irregularities which were communicated to the Commission in the preceding annual report.\n2.7.\nTo what extent the customs offices of exit applied Article 10(7) of this Regulation and which information was given from the paying agencies concerned.\n3.\nProcedures for the selection of consignments for physical checks\n3.1.\nA description of the procedures for the selection of consignments for physical checks and their effectiveness.\n4.\nModifications of the risk analysis system or strategy\nThe information in point 4.1 is requested from the Member States applying a risk analysis pursuant to Article 3(2) of Regulation (EEC) No 386/90.\n4.1.\nA description of all modifications of the measures notified to the Commission under Article 3(2) of Commission Regulation (EC) No 3122/94.\n5.\nDetailed information on selection systems and on the risk analysis system\nThe information in points 5.1 to 5.4 is requested from the Member States applying a risk analysis pursuant to Article 3(2) of Regulation (EC) No 3122/94. The information shall only be submitted if there have been modifications since the latest report.\nThe information in point 5.5 is requested from the Member States not applying a risk analysis pursuant to Article 3(2) of Regulation (EC) No 3122/94.\n5.1.\nDescription of the uniform system, if existent, of recording the weighting rate of risks associated with each consignment.\n5.2.\nDescription of the intervals of the periodical evaluation and revision of the assessed risks.\n5.3.\nDescription of the monitoring and feedback system in order to ensure that targeted checks are carried out or that satisfactory reasons are recorded for not doing so.\n5.4.\nIf there hasn’t been any revision of risk evaluation (see point 5.2) for the latest reporting periods, explain why the existing evaluation still remains the appropriate means to ensure the effectiveness of physical checks.\n5.5.\nIf a risk analysis pursuant to Article 3(2) of Regulation (EC) No 3122/94 is not applied, explain why the existing system of checks still remains the appropriate means to ensure the effectiveness of physical checks.\n6.\nCoordination with Regulation (EEC) No 4045/89\n6.1.\nDescription of the measures pursuant to Article 5 of Regulation (EEC) No 386/90 which have been taken in order to improve the coordination with Regulation (EEC) No 4045/89.\n7.\nDifficulties in applying Regulation (EEC) No 386/90 and this Regulation\n7.1.\nDescription of any difficulties encountered in the application of Regulation (EEC) No 386/90 or this Regulation and the measures taken to overcome them or proposals to that end.\n8.\nEvaluation of the checks carried out\n8.1.\nEvaluation whether the checks have been carried out satisfactorily.\n8.2.\nReport whether the certifying body referred to in Article 3 of Commission Regulation (EC) No 1663/95 made any statements regarding the execution of physical and substitution checks in its latest report pursuant to Article 3(1) of that Regulation and indicate the respective place in the report (chapter, page etc). If the report contains recommendations on the improvement of the system of physical and substitution checks, indicate which measures have been implemented in order to improve the system.\n8.3.\nThe Member States not yet having implemented the measures as meant under point 8.2 when drawing up the annual report shall deliver this information by 31 July of the year the annual report is submitted.\n9.\nSuggestions for improvement\n9.1.\nWhere appropriate, suggestions for improvement, either in the application of the Regulation, or in the Regulation itself.\n10.\nPhysical checks on products or goods placed under prefinancing pursuant to Article 26(7) of Regulation (EC) No 800/1999\nFor the physical checks, executed on the basis of payment declarations, for application of Articles 4 and 5 of Regulation (EC) No 565/80, the following shall be reported:\n10.1.\nThe number of payment declarations per sector per customs office not excluded under Article 2 of this Regulation when calculating the minimum rate of checks.\n10.2.\nThe number of physical checks per sector per customs office.\n10.3.\nThe number of checks by sector which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200 including where applicable, the reference number used for the communication referred to in Article 3 of Regulation (EEC) No 595/91.’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 67, 14.3.1991, p. 11."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 330, 21.12.1994, p. 31."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 158, 8.7.1995, p. 6."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 62, 7.3.1980, p. 5."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1454/annex",
    "retrieved_at": "2026-11-01T14:55:20.640770+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."
}