6Article 4 of Regulation No 1972/2003, as last amended by Commission Regulation (EC) No 735/2004 of 20 April 2004 (OJ 2004 L 114, p. 13), provides for a system of charges on surplus stocks of certain agricultural products in free circulation, which does not include sugar existing on the territory of the new Member States at the date of accession. Article 4(1) states that, without prejudice to Point 4 of Annex IV to the Act of Accession, and where stricter legislation does not apply at national level, the new Member States are to levy charges on holders of such stocks. Article 4(3) of Regulation No 1972/2003, as amended, lays down the amount of the charge in question and provides that the revenue of the charge is to be assigned to the national budget of the new Member State concerned. Lastly, Article 4(5) of the regulation contains a list, which is different for each new Member State, of the agricultural products to which the charge applies. Those agricultural products are identified using Combined Nomenclature (CN) codes set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ 1987 L 256, p. 1), which is updated by the Commission once a year. The update applicable to the facts of the present case occurred on 1 January 2004, the date on which Commission Regulation (EC) No 1789/2003 of 11 September 2003 amending Annex I to Regulation No 2658/87 (OJ 2003 L 281, p. 1) entered into force.