Article 10

Each Member State shall keep a record of the quantities of raw and white-sugar actually imported with the certificates of origin referred to in Article 9(1), where necessary converting the quantities of raw sugar into ‘white-sugar equivalent’ on the basis of the polarisation stated, applying the methods set out in Point III of Annex I to Regulation (EC) No 318/2006.

Pursuant to Article 50(1) of Regulation (EC) No 1291/2000, the Common Customs Tariff duties, reduced in accordance with Article 12(4) of Regulation (EC) No 980/2005 and applicable on the date of release for free circulation, shall apply to all quantities of white ‘tel quel’ sugar by weight, or raw sugar converted into ‘white-sugar equivalent’, imported in excess of those shown on the import licence referred to in Article 5.

The undertaking which applied for the import licence for refining shall, within the three months following the end of the time-limit for refining according to Article 5(7)(c), show acceptable proof of refining to the Member State which issued the licence.

Except in the event of force majeure, if the sugar is not refined within the time limit, the undertaking which applied for the licence shall pay an amount of EUR 500 per tonne for the quantities concerned.