1.On application by the exporter, Member States shall pay the refund in advance, in full or in part, once the export declaration has been accepted, on condition that a security equal to the advance, plus 10 %, is lodged.
Member States may lay down the conditions covering applications for an advance on part of the refund.
2.The amount to be paid in advance shall be calculated using the rate of refund applying to the declared destination, adjusted, where applicable, by the other amounts provided for in the Community regulations.
3.Member States may choose not to apply paragraph 1 if the amount to be paid does not exceed EUR 2 000.
1.Where the amount paid in advance is higher than that actually payable on the relevant export operation or an equivalent export operation, the competent authority shall initiate without delay the procedure provided for in Article 29 of Regulation (EEC) No 2220/85 with a view to repayment by the exporter of the difference between those two sums, increased by 10 %.
However, the additional 10 % shall not be recovered where, for reasons of force majeure:
the proof to be furnished under this Regulation in order to qualify for the refund cannot be produced, or
the product arrives at a destination other than that for which the advance was calculated.
2.Where the product does not arrive at the destination for which the advance was calculated because of an irregularity committed by a third party to the detriment of the exporter, and where he immediately informs the competent authorities thereof on his own initiative and in writing, and reimburses the refund paid in advance, the increase laid down in paragraph 1 shall be limited to the interest payable for the period elapsed between receipt of the advance and its reimbursement, calculated in accordance with the fourth subparagraph of Article 49(1).
The first subparagraph shall not apply where the competent authorities have already notified the exporter of their intention to carry out a check or if the exporter has become aware in some other way of this intention.
3.The exportation, after reimportation under the returned-goods system, of equivalent products falling within the same code of the Combined Nomenclature shall be considered an equivalent exportation where the conditions laid down in Article 44(2)(a) and (b) of Regulation (EC) No 376/2008 are fulfilled.
The first subparagraph shall apply only where the returned-goods system is used in the Member State in which the export declaration covering the original export was accepted or in the Member State of origin in accordance with Article 15 of Council Directive 97/78/EC(1).