ISSN 1977-0677 Official Journal L 333 of the European Union Volume 56 English edition Legislation 12 December 2013 Contents II Non-legislative acts REGULATIONS ★ Commission Implementing Regulation (EU) No 1320/2013 of 3 December 2013 correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings 1 ★ Commission Implementing Regulation (EU) No 1321/2013 of 10 December 2013 establishing the Union list of authorised smoke f lavouring primary products for use as such in or on foods and/or for the production of derived smoke f lavourings ( 1) . 54 ★ Commission Implementing Regulation (EU) No 1322/2013 of 11 December 2013 on the granting of unlimited duty-free access to the Union for 2014 to certain goods originating in Norway resulting from the processing of agricultural products covered by Council Regulation (EC) No 1216/2009 . 68 Commission Implementing Regulation (EU) No 1323/2013 of 11 December 2013 establishing the standard import values for determining the entry price of certain fruit and vegetables . 70 Commission Implementing Regulation (EU) No 1324/2013 of 11 December 2013 fixing an acceptance percentage for the issuing of export licences, rejecting export-licence applications and suspending the lodging of export-licence applications for out-of-quota sugar . 72 (Continued overleaf) Price: EUR 4 ( 1 ) Text with EEA relevance Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other acts are printed in bold type and preceded by an asterisk. EN Contents (continued) DECISIONS 2013/744/EU: ★ Council Decision of 9 December 2013 on the signing, on behalf of the European Union, of the Protocol to Eliminate Illicit Trade in Tobacco Products to the World Health Organisation’s Framework Convention on Tobacco Control, as regards its provisions on obligations related to judicial cooperation in criminal matters, the definition of criminal offences, and police cooperation . 73 2013/745/EU: ★ Council Decision of 9 December 2013 on the signing, on behalf of the European Union, of the Protocol to Eliminate Illicit Trade in Tobacco Products to the World Health Organisation’s Framework Convention on Tobacco Control, with the exception of its provisions on obligations related to judicial cooperation in criminal matters, the definition of criminal offences, and police cooperation . 75 2013/746/EU: ★ Council Decision of 10 December 2013 amending the Council's Rules of Procedure . 77 2013/747/EU, Euratom: ★ Commission Implementing Decision of 10 December 2013 authorising the United Kingdom to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8685) . 79 2013/748/EU, Euratom: ★ Commission Implementing Decision of 10 December 2013 authorising Croatia to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8688) . 80 2013/749/EU, Euratom: ★ Commission Implementing Decision of 10 December 2013 authorising Portugal to use certain approximate estimates for the calculation of the VAT own resources base (notified under document C(2013) 8689) . 81 GUIDELINES 2013/750/EU: ★ Guideline of the European Central Bank of 26 September 2013 amending Guideline ECB/2012/27 on a Trans-European Automated Real-time Gross settlement Express Transfer system (TARGET2) (ECB/2013/37) . 82 EN 12.12.2013 EN Official Journal of the European Union L 333/1 II (Non-legislative acts) REGULATIONS COMMISSION IMPLEMENTING REGULATION (EU) No 1320/2013 of 3 December 2013 correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings THE EUROPEAN COMMISSION, mentation of that Regulation, this Regulation should therefore enter into force on the day of its publication. Having regard to the Treaty on the Functioning of the European Union, (4) The measures provided for in this Regulation are in Having regard to Council Regulation (EC) No 1217/2009 of accordance with the opinion of the Community 30 November 2009 setting up a network for the collection Committee for the Farm Accountancy Data Network, of accountancy data on the incomes and business operation of agricultural holdings in the European Community ( 1 ), and in particular Article 7(2), Article 8(3), Article 12 and Article 13(2) thereof, HAS ADOPTED THIS REGULATION: Whereas: Article 1 (1) Commission Implementing Regulation (EU) No The Annex to Implementing Regulation (EU) No 385/2012 is 2 385/2012 ( ) contains a number of errors in its annex. replaced by the text in the Annex to this Regulation. (2) Implementing Regulation (EU) No 385/2012 should therefore be corrected accordingly. Article 2 (3) Implementing Regulation (EU) No 385/2012 is to apply This Regulation shall enter into force on the day of its as of 1 January 2014. In order to ensure a proper imple­ publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 3 December 2013. For the Commission The President José Manuel BARROSO ( 1 ) OJ L 328, 15.12.2009, p. 27. ( 2 ) Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (OJ L 127, 15.5.2012, p. 1). L 333/2 EN Official Journal of the European Union 12.12.2013 ANNEX ‘ANNEX FARM RETURN I. LAYOUT OF FARM RETURN The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to refer to a specific data field is: <table letter>.<group>.<category>[.<category>].<column>. Specific data values are captured at the column level. In the tables as set out in Section III, clear cells are where data values can be accepted; greyed cells marked with a “-” have no meaning in the group context, so no data is accepted in those. Examples: — B.UT.20.A (column A of the group UT, category 20, from table B) represents the “Area” of “Rented UAA” to be recorded under the “UAA for tenant farming” in table B. — I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of “Common wheat and spelt” for type of crop 1 “Field scale crops — main crop, combined crop” and missing data code 0 “No data missing”). Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters. In Section III, for tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes. For each table category and column value, further definitions and instructions are set out in Section III after the table concerned. II. GENERAL DEFINITIONS AND INSTRUCTIONS (a) The data in the farm return shall relate to a single agricultural holding and to a single accounting year of 12 consecutive months. (b) Data in the farm return concern exclusively the agricultural holding. These data refer to the agricultural activities of the holding and to the other gainful activities (OGA) directly related to the holding. Except these activities, nothing connected with any non-farming activities of the holder or of his family, or with any pension, inheritance, private bank accounts, property external to the agricultural holding, personal taxation, private insurance, etc., is to be taken into account in preparing the farm returns. (c) Data given in a farm return are to be taken from accounts consisting of entries made systematically and regularly throughout the accounting year. (d) The accountancy data are expressed in money terms without VAT. (e) The accountancy data in money terms are expressed without taking into account grants and subsidies. Grants and subsidies are understood to be all forms of direct aid from public funds which have resulted in a specific receipt (see description in Table M “SUBSIDIES”). (f) The data in a farm return should be given in the following units and with the following degrees of accuracy: — financial values: values in euro or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the euro, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the Farm Accountancy Data Network, to express the values in hundreds or thousands of national currency units, 12.12.2013 EN Official Journal of the European Union L 333/3 — physical quantities: weight in quintals (q = 100 kg) except in the case of eggs, which will be expressed in thousands; volume of liquid in hectolitres (including wine and related products), — areas: in ares, except in the case of mushrooms which will be expressed in square metres of total cropped area, — average livestock numbers: to two decimal places, — labour units: to two decimal places. (g) When a value is not relevant or missing for any particular holding, do not enter value “0”. L 333/4 Union European the of Journal Official 12.12.2013 III. TABLES AND SPECIFIC DEFINITIONS AND INSTRUCTIONS Table A General information on the holding Category of general