CHAPTER IIIU.K. EXPORTS
SECTION I U.K. Export Refunds
Article 22U.K.Eligible goods and products
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.
Article 23U.K.Determination of the export refunds
1.The export refunds referred to in Article 22 shall be determined, by the competent authorities of the Member States, on the basis of the composition of the exported goods and the export refund rates fixed for each basic product of which the exported goods consist.
2.For the determination of the export refunds, products listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013 which are not listed in Annex III to this Regulation shall be assimilated to basic products or to products derived from the processing of basic products.
Article 24U.K.Horizontal rules and export refund rates
1.The horizontal rules on export refunds for agricultural products laid down in Article 199(3) of Regulation (EU) No 1308/2013 shall apply to non-Annex I goods.
2.Measures shall be taken in accordance with Article 198 of Regulation (EU) No 1308/2013 and Article 13 of Regulation (EU) No 1370/2013 to fix export refund rates for the basic products.
3.For the calculation of the export refunds, agricultural products which are listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013 and not listed in Annex III to this Regulation, and which are derived from or assimilated to basic products or to products derived from the processing of basic products, in accordance with Article 23(2) shall be converted into basic products.
Article 25U.K.Certificates regarding exports of specific non-Annex I goods to specific destinations
Where an international agreement concluded or provisionally applied by the Union in accordance with the TFEU so requires, the competent authorities of the Member State concerned shall, at the request of the party concerned, issue a certificate stating whether export refunds have been paid in respect of specific non-Annex I goods exported to specific destinations.
Article 26U.K.Delegated powers
The Commission shall be empowered to adopt delegated acts in accordance with Article 42 concerning:
rules on the characteristics of the non-Annex I goods to be exported and of the agricultural products used for their manufacture;
rules on the determination of the export refunds for agricultural products that are exported after processing into non-Annex I goods;
rules on the evidence needed to prove the composition of the exported non-Annex I goods;
rules requiring a declaration of the use of certain imported agricultural products;
rules on the assimilation of agricultural products which are listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013, and which are not listed in Annex III to this Regulation, to basic products and on the determination of the reference quantity of each of the basic products;
the application of horizontal rules on export refunds for agricultural products, adopted pursuant to Article 202 of Regulation (EU) No 1308/2013, to non-Annex I goods.
Article 27U.K.Implementing powers
The Commission shall, where necessary, adopt implementing acts, concerning:
the application of the refund rates where the characteristics of the components of the products referred to in point (c) of this Article and of the non-Annex I goods need to be taken into account when calculating the export refunds;
the calculation of the export refunds for:
basic products;
products derived from the processing of basic products;
products assimilated to the products referred to in point (i) or (ii);
the assimilation of the products referred to in point (b)(ii) and (iii), which are listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013, and which are not listed in Annex III to this Regulation, to basic products;
the determination, for each of the basic products, of the reference quantity that serves as a basis for the determination of export refunds, on the basis of the quantity of the product actually used in the manufacturing of the goods exported or on a fixed basis, as set out in Annex II;
the application for, the issuing of and the management of certificates referred to in Article 25;
the treatment of disappearances of products and quantity losses during the manufacturing process and the treatment of by-products;
the procedure for declaring and the evidence needed to prove the composition of the exported non-Annex I goods necessary for the implementation of the export refund system;
the simplified evidence needed to prove arrival at destination, in the case of refunds differentiated according to destination;
the application of horizontal provisions on export refunds for agricultural products adopted pursuant to Article 203 of Regulation (EU) No 1308/2013 to export refunds for non-Annex I goods;
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 44(2).
SECTION II U.K. Refund Certificates
Article 28U.K.Refund 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.
Article 29U.K.Applicable refund rates
1.The rate of the refund to be applied shall be that which applies on the day on which the export declaration for the non-Annex I goods is accepted by the customs authorities, unless an application has been made in accordance with paragraph 2 for the refund rate to be fixed in advance.
2.An application for the fixing in advance of the rate of refund may be submitted at the time of the application for a refund certificate, on the day on which the refund certificate is granted or at any time after that day but before the end of the validity period of the refund certificate.
3.The rate shall be fixed in advance at the rate applicable on the day of the application for advance fixing. The refund rates that have been fixed in advance shall apply from that day on to all the refund rates covered by the refund certificate.
4.Export refunds on non-Annex I goods shall be granted on the basis of:
(a)the refund rates to be applied in accordance with paragraph 1 for the basic products incorporated in those non-Annex I goods where the refund rates have not been fixed in advance; or
(b)the refund rates, fixed in advance in accordance with paragraph 3, for the basic products incorporated in those non-Annex I goods.
Article 30U.K.Security in respect of refund certificates
1.Refund certificates shall be issued subject to the lodging of a security guaranteeing that the economic operator will submit an application for export refunds to the competent authorities of the Member State concerned in respect of exports of non-Annex I goods carried out within the period of validity of the refund certificate.
2.The security shall be forfeited in whole or in part if the export refund was not applied for or was applied for only partially in respect of exports carried out within the period of validity of the refund certificate.
Notwithstanding the first subparagraph, the security shall not be forfeited:
(a)if it was due to force majeure that the goods were not exported, or were only partially exported, or that an export refund was not applied for or was applied for only partially;
(b)if the amounts of export refund which were not applied for are within the level of tolerance.
Article 31U.K.Delegated powers
The Commission shall be empowered to adopt delegated acts in accordance with Article 42 concerning:
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;
rules on the transfer of the refund certificate or restrictions on such transfer;
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;
the cases and situations where, by way of derogation from Article 30, the lodging of a security is not required;
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.
Article 32U.K.Implementing powers
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.
SECTION III U.K. Other Measures With Regard To Exports
Article 33U.K.Other measures with regard to exports
1.Where pursuant to Regulation (EU) No 1308/2013 measures with regard to export of an agricultural product listed in Annex III are adopted in the form of levies or charges, and where the export of non-Annex I goods with a high content of that agricultural product is likely to hinder the achievement of the objectives of those measures, the Commission shall be empowered to adopt delegated acts, in accordance with Article 42 of this Regulation, concerning equivalent measures with regard to those non-Annex I goods, provided that those delegated acts comply with any obligations resulting from international agreements concluded in accordance with the TFEU. Those delegated acts shall be adopted only if existing measures available under Regulation (EU) No 1308/2013 appear to be insufficient.
Where, in the cases referred to in the first subparagraph, imperative grounds of urgency so require, the procedure provided for in Article 43 shall apply to delegated acts adopted pursuant to this paragraph.
Those imperative grounds of urgency may include the need to take immediate action to address or to prevent market disturbance, where threats of market disturbance occur so swiftly or unexpectedly that immediate action is necessary to efficiently and effectively address the situation, or where action would prevent such threats of market disturbance from materialising, continuing or turning into a more severe or prolonged disturbance, or where delaying immediate action would threaten to cause or aggravate the disturbance or would increase the extent of the measures which would later be necessary to address the threat or disturbance or be detrimental to production or market conditions.
2.The Commission shall, where necessary, adopt implementing acts, laying down the procedures and technical criteria for the application of paragraph 1.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 44(2).