1.Where non-Annex I goods are exported, the agricultural products listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013 which have been used in the manufacturing of those non-Annex I goods shall qualify for export refunds pursuant to Article 196 of that Regulation, as set out in Annex II to this Regulation, and Article 196(1)(b), (2) and (3) of Regulation (EU) No 1308/2013 shall apply.
2.The export refunds referred to in paragraph 1 shall not be granted in respect of the following:
(a)imported non-Annex I goods which are considered to be in free circulation in accordance with Article 29 TFEU and which are re-exported;
(b)imported non-Annex I goods which are considered to be in free circulation in accordance with Article 29 TFEU and which are exported after processing or incorporated in other non-Annex I goods;
(c)imported cereals, rice, milk and milk products or eggs which are considered to be in free circulation in accordance with Article 29 TFEU and which are exported after processing or incorporated in non-Annex I goods.