Commission Regulation (EC) No 1276/2008Show full title

ANNEX II CRITERIA FOR RISK ANALYSIS REFERRED TO IN ARTICLE 11

1. Criteria relating to the products:

(a)

their origin;

(b)

their nature;

(c)

their characteristics in terms of the refund nomenclature;

(d)

their value;

(e)

their customs status;

(f)

the risk of an incorrect tariff code;

(g)

the amount of refund in terms of technical characteristics and the presentation of the products (fat, water, meat, ash content, packaging, etc.);

(h)

their becoming newly eligible for refunds;

(i)

the quantity;

(j)

analyses of previous samples;

(k)

binding tariff information (BTI).

2. Criteria relating to trade:

(a)

its frequency;

(b)

the appearance of unusual trade and/or the development of new trade;

(c)

diversions of trade.

3. Criteria relating to the refund nomenclature:

(a)

the rate of refund;

(b)

the nomenclatures in respect of which most export refunds are paid;

(c)

the risks of incorrect refund rates in terms of technical characteristics and the presentation of the products (fat, water, meat, ash content, packaging, etc.).

4. Criteria relating to the exporters:

(a)

their status under customs legislation (e.g. authorised economic operator);

(b)

their reputation and trustworthiness;

(c)

their financial position;

(d)

the appearance of new exporters;

(e)

exports without any immediately apparent economic justification;

(f)

previous disputes, in particular cases of fraud.

5. Criteria relating to irregularities: detected or suspected in certain product sectors.

6. Criteria relating to the customs arrangements used:

(a)

the normal declaration procedure;

(b)

the simplified declaration procedure;

(c)

acceptance of the export declaration in application of Articles 790 and 791 of Regulation (EEC) No 2454/93.

7. Criteria relating to the arrangements for granting export refunds:

(a)

direct exports;

(b)

victualling.

8. Criteria in particular relating to substitution checks:

(a)

the export destination;

(b)

the logistical evidence of the customs office of exit: new or unusual itinerary or traffic, products moved from another office of exit;

(c)

excessive journey time from the office of export;

(d)

arrival outside normal port/border pattern;

(e)

the seal number is different from that declared;

(f)

the commodity code and description do not agree;

(g)

the declared weight appears incorrect;

(h)

inappropriate means of transport for the products;

(i)

the amount of refund.