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1.The Commission shall, where necessary, adopt implementing acts, concerning:
(a)the submission, the format and the content of the application for the refund certificate;
(b)the format, the content and the period of validity of the refund certificate;
(c)the procedure for lodging applications, as well as the procedure for issuing refund certificates and for their use;
(d)the procedure for the lodging of a security and its amount;
(e)the level of tolerance referred to in point (b) of the second subparagraph of Article 30(2), having regard to the need to comply with budgetary constraints;
(f)the means of proving that the obligations derived from refund certificates have been fulfilled;
(g)the treatment of refund certificates by Member States and the exchange of information needed for the management of the system, including the procedures relating to specific administrative assistance between Member States;
(h)the fixing of the global amount allocated to small exporters and the individual threshold of exemption from the presentation of refund certificates in accordance with the second subparagraph of Article 28(1);
(i)the issuing of replacement refund certificates and duplicate refund certificates.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 44(2).
2.Where amounts are applied for that exceed available amounts fixed on the basis of the commitments resulting from the international agreements concluded in accordance with the TFEU, the Commission may adopt implementing acts, without applying the procedure referred to in Article 44(2) or (3), limiting the amounts for which refund certificates may be issued, rejecting amounts applied for in respect of refund certificates and suspending the lodging of applications for refund certificates.