ANNEX II CRITERIA FOR RISK ANALYSIS REFERRED TO IN ARTICLE 11

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.