Article 28Refund certificates
1.Export refunds on agricultural products incorporated in non-Annex I goods shall be granted where an application for export refunds has been submitted and a refund certificate which was valid at the time of export, is presented.
Small exporters, including refund certificate holders, applying for limited amounts of export refunds that are too small to be covered by refund certificates, which do not endanger compliance with the budgetary constraints, shall be exempted from the presentation of a refund certificate. Those exemptions shall not exceed a global amount allocated to small exporters.
2.Member States shall issue a refund certificate to any applicant for a refund certificate established in the Union, irrespective of the applicant’s place of establishment. Refund certificates shall be valid throughout the Union.