Regulation (EU) No 510/2014 of the European Parliament and of the CouncilDangos y teitl llawn

Article 31 Delegated powers

The Commission shall be empowered to adopt delegated acts in accordance with Article 42 concerning:

(a)

rules on the rights and obligations deriving from the refund certificate, including the guarantee, subject to fulfilment of all conditions, that the export refunds will be paid and the obligation to apply for export refunds for agricultural products exported after processing into non-Annex I goods;

(b)

rules on the transfer of the refund certificate or restrictions on such transfer;

(c)

the cases and situations where the presentation of a refund certificate is not required under Article 28(1), taking into account the purpose of the operation, the amounts involved and the global amount that may be granted to small exporters;

(d)

the cases and situations where, by way of derogation from Article 30, the lodging of a security is not required;

(e)

rules on the tolerance referred to in point (b) of the second subparagraph of Article 30(2) having regard to the need to comply with budgetary constraints.