1.Refunds on products listed in Article 162(1)(a) exported as such without further processing shall only be granted on application and on presentation of an export licence.
2.The refund applicable to products referred to in paragraph 1 shall be that applicable on the day of application for the licence or, as the case may be, that resulting from the tender procedure concerned and, in the case of a differentiated refund, that applicable on the same day:
(a)for the destination indicated on the licence, or
(b)where appropriate, for the actual destination if this differs from the destination indicated on the licence, in which case the amount applicable shall not exceed the amount applicable to the destination indicated on the licence.
Appropriate measures may be taken by the Commission to prevent abuse of the flexibility provided for in this paragraph.
3.By way of derogation from paragraph 1, the Commission may decide that in the case of eggs for hatching and of day-old chicks export licences may be granted ex post.
4.It may be decided, in accordance with the procedure referred to in Article 16(2) of Council Regulation (EC) No 3448/93(1), to apply paragraphs 1 and 2 to the goods referred to in Article 162(1)(b) of this Regulation.
5.Derogations from paragraph 1 and 2 may be granted by the Commission in the case of products on which export refunds are paid under food-aid operations.
6.The refund shall be paid upon submission of proof that:
(a)the products have been exported from the Community;
(b)in the case of a differentiated refund, the products have reached the destination indicated on the licence or another destination for which a refund was fixed, without prejudice to point (b) of paragraph 2.
However, exceptions may be allowed by the Commission provided that conditions are laid down which offer equivalent guarantees.
7.Further conditions for the granting of export refunds may be established by the Commission for one or more products. They may include:
(a)that refunds are only paid for products of Community origin;
(b)that the amount of refunds for imported products shall be limited to the duties collected on importation where those duties are lower than the refund applicable.