ANNEX IICRITERIA 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.