For refunds fixed in euro and for prices and amounts expressed in euro in Community agricultural legislation to be applied in trade with third countries, the operative event for the exchange rate shall be the acceptance of the customs declaration.

For the purpose of calculating the standard import value of fruit and vegetables referred to in Article 4(1) of Regulation (EC) No 3223/94, in order to determine the entry price referred to in Article 5 of that Regulation, the operative event for the exchange rate for the representative prices used to calculate that standard value and the amount of the reduction referred to in Article 2(3) of Regulation (EC) No 3223/94 shall be the day to which the representative prices relate.