Where exported rice falling within subheading 10.06 A or B of the Common Customs Tariff contains broken rice falling within subheading 10.06 C, the export refund shall be reduced as follows:
| Percentage of broken rice | % reduction of refund |
|---|---|
| Over 0 and up to 5 | 0 |
| Over 5 and up to 10 | 2 |
| Over 10 and up to 15 | 4 |
| Over 15 and up to 20 | 6 |
| Over 20 and up to 30 | 15 |
| Over 30 and up to 40 | 30 |