1.Where goods falling within CN codes 1902 11 00 and 1902 19 are exported to a destination other than the United States of America, the special refund fixed for the export of cereals in the form of goods falling within CN codes 1902 11 00 and 1902 19 to the United States of America shall not be taken into consideration for determining the lowest rate of refund within the meaning of the first subparagraph of Article 18(2) of Regulation (EC) No 800/1999.
2.Where cereal products covered by one of the situations referred to in Article 23(2) of the Treaty are used for the manufacture of goods falling within CN codes 1902 11 00 and 1902 19 and incorporating certain quantities of cereals subject to inward processing arrangements, the export of the said goods to the United States of America shall not confer entitlement to the export refund for the said product.