(24) The scheme will , in a first stage, cover all products included in the arable crops regime as well as, in certain cases, male bovines.

(24) Since the benefits in terms of administrative simplification will increase if many sectors are included the scheme should , in a first stage, cover all products included in the arable crops regime as well as grain legumes, seeds, beef and sheep.

Reference may in particular be made, in that connection, to the obligation imposed on the parties to the Convention to establish the import regime applicable to the products that are subject to that procedure (Article 10(1) to (5)), the disclosure of the essential elements of that regime to any natural or legal person with an interest (Article 10(8)) or the obligation imposed on exporting parties to ensure compliance by exporters within their jurisdiction with the regimes laid down by the importing parties and, in particular, to prohi ...[+++]bit, subject to clearly circumscribed exceptions, any export of the products listed in Annex III to the Convention to a party to the Convention which has not notified to the secretariat the import regime applicable to those products or has merely notified to it an interim response not containing a decision concerning the interim import regime (Article 11(1)(b) and (2)).

For products subject to withdrawal, the decision may be taken to process and store them for later human consumption if they are particularly suitable for disposing of in this way.

Steps towards tax harmonisation within the Community have been taken by Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products , as last amended by Directive 2000/47/EC and Commission Regulations (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty , as last amended by Regulation (EEC) No 2225/93 , and (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement ...[+++] of products subject to excise duty which have been released for consumption in the Member State of dispatch .

(3) Steps towards tax harmonisation within the Community have been taken by Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products(3), as last amended by Directive 2000/47/EC(4) and Commission Regulations (EEC) No 2719/92 of 11 September 1992 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty(5), as last amended by Regulation (EEC) No 2225/93(6), and (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Commu ...[+++]nity movement of products subject to excise duty which have been released for consumption in the Member State of dispatch(7).