# Commission Implementing Regulation (EU) No 286/2013 of 22 March 2013 on transitional measures to be adopted in respect of trade in agricultural products on the occasion of the accession of Croatia, Article 3: Charges on holders of products in free circulation

Extent: E+W+S+N.I.

1. Without prejudice to Section 3(a) of Annex IV to the Act of Accession, and where stricter legislation does not apply at national level, Croatia shall levy charges on holders of surplus stocks at 1 July 2013 of products in free circulation.
2. In order to determine the surplus stock of each holder, Croatia shall take into account:
(a) averages of stocks available in the period from 1 July 2010 to 30 June 2013;
(b) the pattern of trade in the period from 1 July 2010 to 30 June 2013;
(c) the circumstances in which stocks were built up.
The notion ‘surplus stocks’ applies to products imported into or originating from Croatia and to such products outside the customs territory of Croatia but intended for the market in Croatia.
The recording of the stocks shall be performed on the basis of the Combined Nomenclature applicable on 1 July 2013.
3. The amount of the charge referred to in paragraph 1 shall, for each product concerned, be equal to the amount by which the import duty applicable in the Union in accordance with Annex I to Council Regulation (EEC) No 2658/87, including any applicable additional duty on 30 June 2013, exceeds the import duty applicable in Croatia on that date, plus 20 % of that amount. The revenue of the charge collected by national authorities shall be assigned to the national budget of Croatia.
4. Croatia shall, without delay, carry out an inventory of stocks available as on 1 July 2013. To this end, it shall use a system for identifying holders of surplus stocks based on a risk analysis taking account of the following criteria:
(a) type of activity of the holder;
(b) capacity of storage facilities;
(c) level of activity.
Croatia shall notify the Commission any measures it has implemented prior to its accession, to avoid any speculative stock-piling due to the accession, in particular to monitor and track down import flows for products with high risk of stock-piling, by 1 July 2013.
Croatia shall notify the Commission of the quantity of products in surplus stocks, except of those quantities in public stocks as referred to in Article 4, by 31 March 2014.
5. Where a CN code covers products for which the import duty referred to in paragraph 3 is not the same, the inventory of stocks as referred to in paragraph 4 shall be made for each product or group of products subject to a different import duty.

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Source: https://www.legislation.gov.uk/eur/2013/286/article/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-286/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.