Commission Regulation (EC) No 612/2009Dangos y teitl llawn

Article 46 U.K.

1. Refunds shall be paid only on a specific application by the exporter and by the Member State in whose territory the export declaration is accepted.

Refund applications shall be made:

(a) in writing, for which purpose Member States may lay down a special form; or

(b) by computer transmission, in accordance with rules to be laid down by the competent authorities.

However Member States may decide that refund applications must be made exclusively using one of the methods referred to in the second subparagraph.

For the purposes of this paragraph, Articles 199(2) and (3), 222, 223 and 224 of Regulation (EEC) No 2454/93 shall apply mutatis mutandis.

2. Except in cases of force majeure, the documents relating to payment of the refund or release of the security must be submitted within 12 months of the date on which the export declaration is accepted.

Where the export licence used for the export transaction granting entitlement to payment of the refund is issued by a Member State other than the Member State of exportation, the documents relating to payment of the refund shall contain a photocopy of both sides of that licence, duly annotated.

3. Where the T5 control copy or, where appropriate, the national document proving exit from the customs territory of the Community is not returned to the office of departure or the central body within three months of issue owing to circumstances beyond the control of the exporter, the latter may submit to the competent agency a reasoned request that other documents be deemed equivalent.

The documents to be submitted in support of such requests shall include the following:

(a) where the control copy or the national document has been issued by way of proof that the products have left the customs territory of the Community:

• (a) a copy or photocopy of the transport document, and

• a document which shows that the product has been presented at a customs office in a third country or one or more of the documents referred to in Article 17(1), (2) and (4).

The requirement covering the documents referred to in the second indent may be waived in the case of exports on which the refund does not exceed EUR 2 400; in such cases, however, the exporter shall submit proof of payment.

In the case of exports to third countries which are signatories to the Convention on a Common Transit Procedure, return copy 5 of the common transit document, duly stamped by such countries, a photocopy thereof certified as a true copy or a notification from the customs office of departure shall count as supporting documents;

(b) where Articles 33, 37 or 41 apply, confirmation by the customs office responsible for checking the destination in question that the conditions for endorsement of the relevant T5 control copy by the said office have been fulfilled; or

(c) where Article 33(1)(a) or 37 applies, the acceptance certificate provided for in Article 42(3)(c) and a document proving payment for the supplies for victualling.

For the purposes of this paragraph, a certificate from the customs office of exit to the effect that the T5 control copy has been duly presented and stating the serial number and the office of issue of the control copy and the date on which the product left the customs territory of the Community shall be equivalent to the T5 control copy.

Paragraph 4 shall apply as regards the presentation of equivalent proof.

4. Where, despite having acted with all due diligence, the exporter has been unable to obtain and forward the documents required under Article 17 within the time limit laid down in paragraph 2 of this Article, he may be granted, on his application, further time in which to present them.

5. Applications for other documents to be deemed equivalent pursuant to paragraph 3, whether or not accompanied by supporting documents, and applications for further time as provided for in paragraph 4 shall be submitted within the time limit laid down in paragraph 2. However, if those applications are submitted within six months following this time limit, the provisions of the first subparagraph of Article 47(2) shall apply.

6. Where Article 34 is applied, applications for payment of the refund must be submitted, except in cases of force majeure, within the 12 months following the month of delivery on board; however, authorisations as provided for in Article 34(1) may require exporters to lodge applications for payment within shorter time limits.

7. The competent authorities of the Member States may require translations of all documents relating to applications for payment of refunds into the official language or one of the official languages of the Member State concerned.

8. Payments as referred to in paragraph 1 shall be made by the competent authorities within three months of the day on which they are in possession of all documents and information required to settle the claim, except in the following cases:

(a) force majeure; or

(b) where a special administrative inquiry into entitlement to the refund has been opened. In such cases, payment shall only be made after entitlement to the refund has been recognised; or

(c) for the application of the compensation provided for in the second subparagraph of Article 49(2).

9. Member States may decide not to grant refunds where the amount is less than or equal to EUR 100 per export declaration.