Article 5
1
The export levy shall be collected by the Member State to which the customs office which accepts the export declaration belongs.
2
Where the export levy varies according to destination:
a
the levy in force for the destination indicated in the export declaration referred to in Article 4 (1) shall be charged and any difference between the amount of such levy and that of the highest levy in force on the date of acceptance of the export declaration shall be covered by a security;
b
where such security is given, the exporter must, save in case of force majeure, furnish proof, within 12 months from the date of acceptance, that the product has been imported; such proof shall be furnished in the manner provided for in Article 18 of Regulation (EEC) No 3665/87;
c
where the proof referred to in (b) is not furnished within the prescribed period the products shall be regarded, save in case of force majeure, as having reached the destination in respect of which the highest levy rate is chargeable, and the security shall be forfeited and treated as an export levy;
d
where the proof referred to in (b) is furnished within the prescribed period, the security shall be released according to the destination which the product has reached and in proportion to the quantities in respect of which such proof is furnished; any amount of the security not released shall be forfeited and treated as an export levy;
e
where the exporter furnishes proof within the period specified in (b) that the product has reached a destination in respect of which the levy is lower that that charged the amount due shall be adjusted and any security given shall be released;
f
the security shall consist either of a cash deposit or of a guarantee issued by an institution satisfying the criteria laid down by the Member State in which the export declaration is accepted.
3
Where the period referred to in 2 (b), (c) and (e) has not been complied with although the exporter has endeavoured to obtain the proof in time, that period may, at the exporter's request, be extended for such term as the competent authority of the exporting Member State considers necessary in view of the circumstances invoked.