The proof referred to in the first indent of Article 1(2) of Regulation (EEC) No 3491/90 shall be constituted by the insertion by the competent authorities in Bangladesh of one of the one of the entries shown in Annex II to this Regulation under ‘ Remarks ’ in the certificate of origin.

Where the tax collected by the exporting country is less than the reduction referred to in Article 1(1) of Regulation (EEC) No 3491/90, the reduction shall not exceed the amount collected.