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(1) Protocol 3 to the Europe Agreement between the European Communities and Bulgaria, approved by Decision 94/908/EC, ECSC, Euratom of the Council and the Commission of 19 December 1994 on the conclusion of the Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other part , lays down the trade arrangements for the processed agricultural products which are listed therein. Protocol 3 was amended by the Protocol adjusting trade aspects of the Europe Agreement between the European Communities and Bulgaria , hereinafter ‘Adjusting Protocol’, approved by Decision 1999/278/EC and improved by Decision No 2/2002 of the EU-Bulgaria Association Council .

(2) A trade agreement has recently been concluded which amends the Adjusting Protocol. The agreement aims to improve economic convergence in preparation for the accession of Bulgaria to the European Union and is scheduled to enter into force not later than 1 October 2004.

(3) The procedure for adopting a decision to amend the Adjusting Protocol will not be completed in time for it to enter into force on 1 October 2004. It is therefore necessary to provide for the application of the tariff concessions made to Bulgaria on an autonomous basis as from 1 October 2004.

(4) For the imports of certain processed agricultural products no duties should be applied. For certain other goods tariff quotas should be opened on a yearly basis.

(5) On processed agricultural products covered by Protocol 3 but not listed in this Regulation or for which the quotas opened by this Regulation are exhausted, the trade provision laid down in Protocol 3 should continue to apply.

(6) Commission Regulation (EC) No 1446/2002 of 8 August 2002 on the suspension and opening of tariff quotas applicable to the importation into the Community of certain processed agricultural products originating in Bulgaria and amending Regulation (EC) No 1477/2000 opened annual tariff quotas for imports into the Community of certain processed agricultural products originating in Bulgaria. Only quantities for the tariff quota with Order No 09.5463, 09.5487 and Order No 095479 should continue to apply for the year 2004.

(7) Processed agricultural products not covered by Annex I to the Treaty and exported to Bulgaria should not be eligible for export refunds under Commission Regulation (EC) No 1520/2000 of 13 July 2000 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds .

(8) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code provides for a system for managing tariff quotas. The tariff quotas opened by this Regulation should be managed by the Community authorities and the Member States in accordance with that system.

(9) The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission .