ANNEX IICRITERIA FOR RISK ANALYSIS REFERRED TO IN ARTICLE 11

1.Criteria relating to the products:

  1. (a)

    their origin;

  2. (b)

    their nature;

  3. (c)

    their characteristics in terms of the refund nomenclature;

  4. (d)

    their value;

  5. (e)

    their customs status;

  6. (f)

    the risk of an incorrect tariff code;

  7. (g)

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

  8. (h)

    their becoming newly eligible for refunds;

  9. (i)

    the quantity;

  10. (j)

    analyses of previous samples;

  11. (k)

    binding tariff information (BTI).

2.Criteria relating to trade:

  1. (a)

    its frequency;

  2. (b)

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

  3. (c)

    diversions of trade.

3.Criteria relating to the refund nomenclature:

  1. (a)

    the rate of refund;

  2. (b)

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

  3. (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:

  1. (a)

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

  2. (b)

    their reputation and trustworthiness;

  3. (c)

    their financial position;

  4. (d)

    the appearance of new exporters;

  5. (e)

    exports without any immediately apparent economic justification;

  6. (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:

  1. (a)

    the normal declaration procedure;

  2. (b)

    the simplified declaration procedure;

  3. (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:

  1. (a)

    direct exports;

  2. (b)

    victualling.

8.Criteria in particular relating to substitution checks:

  1. (a)

    the export destination;

  2. (b)

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

  3. (c)

    excessive journey time from the office of export;

  4. (d)

    arrival outside normal port/border pattern;

  5. (e)

    the seal number is different from that declared;

  6. (f)

    the commodity code and description do not agree;

  7. (g)

    the declared weight appears incorrect;

  8. (h)

    inappropriate means of transport for the products;

  9. (i)

    the amount of refund.