ANNEX IMETHODS TO BE FOLLOWED FOR PHYSICAL CHECKS
1.Bulk products
1.1.Where an exporter uses sealed facilities for automatic loading and calibrated automatic weighing of bulk products, the customs office of export shall check that the products tally with the export declaration by measuring the quantity by using the calibrated automatic weighing information, and it shall check the nature and characteristics of the products by representative sampling.
The customs office of export shall also check by sampling that:
- (i)
the weighing and loading systems do not permit products to be rerouted inside these sealed circuits or any other manipulations;
- (ii)
the time limits specified for calibrated weighing equipment have not expired and that seals are intact where sealed weighing systems are used;
- (iii)
the consignments weighed are actually loaded on the means of transport specified;
- (iv)
the data entered in the weighing records or certificates correspond to the data contained in the loading documents.
1.2.
In the rare cases where the quantity of bulk products is not recorded by a calibrated automatic weighing system, the customs office shall use any other means of checking which is satisfactory from the commercial point of view.
1.3.
Where an export declaration only covers part of the cargo of a ship, the customs office of export shall ensure supervision of the physical departure of the whole cargo. To this end, when the loading process is completed, the customs office shall verify the total weight of the cargo loaded by use of the information under point 1.1 or 1.2, with, where appropriate the information in commercial documents.
2.Piece products
2.1.
Where an exporter has declared products packaged using automatic systems for bagging, canning, bottling, etc., and calibrated automatic weighing/measuring equipment, or put up in packaging or bottles within the meaning of Council Directives 75/106/EEC18, 75/107/EEC19 and 76/211/EEC20, the total number of bags, cans, bottles, etc., shall in principle be counted and the nature and characteristics of the products shall be checked on the basis of a representative selection made by the customs office of export. The weight or volume shall be determined by calibrated automatic weighing/measuring or by the packaging or bottles, within the meaning of the above Directives. The customs office of export may weigh or measure one bag, can or bottle.
2.2.
If the equipment has a calibrated automatic counter, the records of the automatic counter may be taken into account for the physical check on quantity. Point 1.1 shall apply mutatis mutandis.
2.3.
Where an exporter uses pallets loaded with cartons, cans, etc., the customs office of export shall select representative pallets and check whether the number of cartons, cans, etc. declared is present. It shall select from these pallets a number of representative cartons, cans etc., and check whether the number of bottles, units, etc., is present.
2.4.
Where the exporter does not use facilities as referred to in points 2.1 and 2.2, the customs office of export shall count the number of bags, cans, etc. The nature, characteristics and weight/volume shall be checked on the basis of a representative selection. Point 2.3 shall apply mutatis mutandis.
2.5.
Where in the case of points 2.1 and 2.2 the contents and exact weight are indicated on the immediate packaging of the products, that information shall be verified only in 50 % of physical checks if the products are packed in containers or packs intended for wholesale, and the products are exported regularly by the same exporter and no non-conformities having financial consequences greater than EUR 1 000 have been found during the previous six months.
3.Goods not covered by Annex I to the Treaty
3.1.In the case of goods not covered by Annex I to the Treaty which are packaged for retail sale or subject to appropriate marking with details of content and weight on the immediate packaging and which either meet the requirements of the third subparagraph of Article 10 of Commission Regulation (EC) No 1043/200521 or for which the quantities of product used are those set out in Annex III to that Regulation, the customs office of export shall begin by checking the weight and content of goods not covered by Annex I to the Treaty put up in immediate packaging against the details on the immediate packaging. It may weigh a unit without packaging. It shall then count and/or weigh – in principle – the total quantity of goods not covered by Annex I to the Treaty in immediate packaging.
Points 2.1 to 2.5 shall apply mutatis mutandis.
3.2.
The customs office may take a sample to verify that no substitution has taken place.
3.3.The quantity of products used in the production of goods not covered by Annex I to the Treaty may be assumed by the customs office of export to be correct if the description and the content indicated on the immediate packaging are consistent with the details given in the export declaration or the registered manufacturing formula.
If the manufacturing formula has not yet been checked by the competent authorities, the customs office of export shall have the auditor of the competent authorities verify the formula and the identity of the goods afterwards.
For the purposes of this method for verifying the composition of goods not covered by Annex I to the Treaty, Member States shall introduce in advance a procedure whereby:
- (i)
the composition of goods not covered by Annex I to the Treaty can be checked through the accounts and specific documents relating to production;
- (ii)
it is verified, through the undertaking’s production documents, that the goods not covered by Annex I to the Treaty produced are the same as those covered by the export declaration and the manufacturing formula and the goods to be exported; and
- (iii)
the auditor of the competent authority can verify ex-post that the goods exported tally with the export declaration concerned, the manufacturing formula and the goods produced.
3.4.
In cases where the procedure provided for in points 3.1 to 3.3 is not applied, the customs office of export shall take representative samples, without prejudice to Article 49 of Regulation (EC) No 1043/2005.
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.
ANNEX IIIEntries referred to in Article 15(1)(a)
- — In Bulgarian
Физическа проверка Регламент (ЕО) № 1276/2008
- — In Spanish
Control físico — Reglamento (CE) no 1276/2008
- — In Czech
fyzická kontrola nařízení (ES) č. 1276/2008
- — In Danish
fysisk kontrol forordning (EF) nr. 1276/2008
- — In German
Warenkontrolle Verordnung (EG) Nr. 1276/2008
- — In Estonian
füüsiline kontroll Määrus (EÜ) nr 1276/2008
- — In Greek
φυσικός έλεγχος — κανονισμός (ΕΚ) αριθ. 1276/2008
- — In English
physical check Regulation (EC) No 1276/2008
- — In French
contrôle physique règlement (CE) no 1276/2008
- — In Italian
controllo fisico regolamento (CE) n. 1276/2008
- — In Latvian
fiziska pārbaude, Regula (EK) Nr. 1276/2008
- — In Lithuanian
fizinė patikra, Reglamentas (EB) Nr. 1276/2008
- — In Hungarian
fizikai ellenőrzés 1276/2008/EK rendelet
- — In Maltese
spezzjoni fiżika Regolament (KE) Nru 1276/2008
- — In Dutch
fysieke controle Verordening (EG) nr. 1276/2008
- — In Polish
kontrola bezpośrednia – rozporządzenie (WE) nr 1276/2008
- — In Portuguese
controlo físico Regulamento (CE) n.o 1276/2008
- — In Romanian
control fizic Regulamentul (CE) nr. 1276/2008
- — In Slovakian
fyzická kontrola – nariadenie (ES) č. 1276/2008
- — In Slovenian
fizični pregled Uredba (ES) št. 1276/2008
- — In Finnish
fyysinen tarkastus – Asetus (EY) N:o 1276/2008
- — In Swedish
Fysisk kontroll förordning (EG) nr 1276/2008
ANNEX IVEntries referred to in Article 15(1)(b)
- — In Bulgarian
Регламент (ЕО) № 2298/2001
- — In Spanish
Reglamento (CE) no 2298/2001
- — In Czech
Nařízení (ES) č. 2298/2001
- X1—In Danish
Forordning (EF) nr. 2298/2001
- — In German
Verordnung (EG) Nr. 2298/2001
- — In Estonian
Määrus (EÜ) nr 2298/2001
- — In Greek
Κανονισμός (ΕΚ) αριθ. 2298/2001
- — In English
Regulation (EC) No 2298/2001
- — In French
Règlement (CE) no 2298/2001
- — In Italian
Regolamento (CE) n. 2298/2001
- — In Latvian
Regula (EK) Nr. 2298/2001
- — In Lithuanian
Reglamentas (EB) Nr. 2298/2001
- — In Hungarian
2298/2001/EK rendelet
- — In Maltese
Regolament (KE) Nru 2298/2001
- — In Dutch
Verordening (EG) nr. 2298/2001
- — In Polish
Rozporządzenie (WE) nr 2298/2001
- — In Portuguese
Regulamento (CE) n.o 2298/2001
- — In Romanian
Regulamentul (CE) nr. 2298/2001
- — In Slovakian
Nariadenie (ES) č. 2298/2001
- — In Slovenian
Uredba (ES) št. 2298/2001
- — In Finnish
Asetus (EY) N:o 2298/2001
- — In Swedish
Förordning (EG) nr 2298/2001
ANNEX VEntries referred to in the second subparagraph of Article 15(2)
- — In Bulgarian
Взета проба
- — In Spanish
Muestra recogida
- — In Czech
odebraný vzorek
- — In Danish
udtaget prøve
- — In German
Probe gezogen
- — In Estonian
võetud proov
- — In Greek
ελήφθη δείγμα
- — In English
Sample taken
- — In French
échantillon prélevé
- — In Italian
campione prelevato
- — In Latvian
paraugs paņemts
- — In Lithuanian
Mėginys paimtas
- — In Hungarian
ellenőrzési mintavétel megtörtént
- — In Maltese
kampjun meħud
- — In Dutch
monster genomen
- — In Polish
pobrana próbka
- — In Portuguese
Amostra colhida
- — In Romanian
Eșantion prelevat
- — In Slovakian
odobratá vzorka
- — In Slovenian
vzorec odvzet
- — In Finnish
näyte otettu
- — In Swedish
varuprov har tagits
ANNEX VIEntries referred to in Article 15(4)(a)
- — In Bulgarian
Съответствие на резултатите от тестовете
- — In Spanish
Resultado del análisis conforme
- — In Czech
výsledek analýzy je v souladu
- — In Danish
analyseresultat i orden
- — In German
konformes Analyseergebnis
- — In Estonian
vastav analüüsitulemus
- — In Greek
αποτέλεσμα της ανάλυσης σύμφωνο
- — In English
Results of tests conform
- — In French
résultat d’analyse conforme
- — In Italian
risultato di analisi conforme
- — In Latvian
analīzes rezultāti atbilst
- — In Lithuanian
Tyrimų rezultatai atitinka eksporto deklaraciją
- — In Hungarian
ellenőrzési eredmény megfelelő
- — In Maltese
riżultat tal-analiżi konformi
- — In Dutch
analyseresultaat conform
- — In Polish
wynik analizy zgodny
- — In Portuguese
Resultado da análise conforme
- — In Romanian
Rezultatul analizelor – conform
- — In Slovakian
výsledok testu je v súlade
- — In Slovenian
rezultat analize je v skladu z/s
- — In Finnish
analyysin tulos yhtäpitävä
- — In Swedish
Analysresultatet överensstämmer med exportdeklarationen
ANNEX VIIEntries referred to in Article 15(5)
- — In Bulgarian
Искане за прилагане на член 15, параграф 5 от Регламент (ЕО) № 1276/2008. Идентификация на изходното митническо учреждение или митническото учреждение на получаване на контролното копие Т5:
- — In Spanish
Solicitud de aplicación del artículo 15, apartado 5, del Reglamento (CE) no 1276/2008. Aduana de salida o de destino del T5: …
- — In Czech
Žádost o použití čl. 15 odst. 5 nařízení (ES) č. 1276/2008. Identifikace celního úřadu výstupu nebo celního úřadu určení T 5:
- — In Danish
Anmodning om anvendelse af artikel 15, stk. 5, i forordning (EF) nr. 1276/2008. Identifikation af udgangstoldstedet eller bestemmelsestoldstedet for T5: …
- — In German
Antrag auf Anwendung von Artikel 15 Absatz 5 der Verordnung (EG) Nr. 1276/2008. Identifizierung der Ausgangszollstelle oder der Bestimmungsstelle des Kontrollexemplars T5: …
- — In Estonian
Määruse (EÜ) nr 1276/2008 artikli 15 lõike 5 kohaldamise taotlus. Väljumistolliasutus või tolliasutus, kuhu saadetakse kontrolleksemplar T5: …
- — In Greek
Αίτηση εφαρμογής του άρθρου 15 παράγραφος 5 του κανονισμού (ΕΚ) αριθ. 1276/2008. Προσδιορισμός του τελωνείου εξόδου ή του τελωνείου προορισμού του αντιτύπου ελέγχου T5: …
- — In English
Request for application of Article 15(5) of Regulation (EC) No 1276/2008. Identity of the customs office of exit or customs office receiving the control copy T5: …
- — In French
Demande d’application de l’article 15, paragraphe 5, du règlement (CE) no 1276/2008. Identification du bureau de douane de sortie ou de destination du T5: …
- — In Italian
Domanda di applicazione dell’articolo 15, paragrafo 5, del regolamento (CE) n. 1276/2008. Identificazione dell’ufficio doganale di uscita o di destinazione del T5: …
- — In Latvian
Pieprasījums piemērot Regulas (EK) Nr. 1276/2008 15. panta 5. punktu. Izvešanas muitas punkta vai muitas punkta, kas saņem T5 kontroleksemplāru, identitāte: …
- — In Lithuanian
Prašymas taikyti Reglamento (EB) Nr. 1276/2008 15 straipsnio 5 dalį. Išvykimo muitinės įstaiga arba įstaiga, kuriai išsiunčiamas T5 kontrolinis egzempliorius: …
- — In Hungarian
Az 1276/2008/EK rendelet 15. cikke (5) bekezdésének alkalmazására irányuló kérelem. A kilépési vámhivatal vagy a T5 ellenőrző példányt átvevő hivatal azonosítója:
- — In Maltese
Talba għall-applikazzjoni tal-Artikolu 15, paragrafu 5, tar-Regolament (KE) Nru 1276/2008. Identifikazzjoni tal-uffiċċju tad-dwana tat-tluq jew tal-wasla tat-T5: …
- — In Dutch
Verzoek om toepassing van artikel 15, lid 5 van Verordening (EG) nr. 1276/2008 Identificatie van het kantoor van uitgang of van bestemming van de T5: …
- — In Polish
Wniosek o stosowanie art. 15 ust. 5 rozporzadzenia (WE) nr 1276/2008. Identyfikacja urzędu celnego wyprowadzenia lub urzędu celnego otrzymującego egzemplarz kontrolny T5: …
- — In Portuguese
Pedido de aplicação do n.o 5 do artigo 15.o do Regulamento (CE) n.o 1276/2008. Identificação da estância aduaneira de saída ou de destino do T5: …
- — In Romanian
Cerere de aplicare a articolului 15 alineatul (5) din Regulamentul (CE) nr. 1276/2008. Identitatea biroului vamal de ieșire sau a biroului vamal de destinație a exemplarului de control T5: …
- — In Slovakian
Žiadost’ o uplatňovanie článku 15 ods. 5 nariadenia (ES) č. 1276/2008. Identifikácia colného úradu výstupu alebo colného úradu určenia T5: …
- — In Slovenian
Zahteva se uporaba člena 15, odstavka 5, Uredbe (ES) št. 1276/2008. Identifikacija carinskega urada izstopa ali carinskega urada, ki mu je poslan kontrolni izvod T5:
- — In Finnish
Asetuksen (EY) N:o 1276/2008 15 artiklan 5 kohdan soveltamista koskeva pyyntö. Poistumistullitoimipaikan tai toimipaikan, johon T5-valvontakappale toimitetaan, tunnistustiedot: …
- — In Swedish
Begäran om tillämpning av artikel 15.5 i förordning (EG) nr 1276/2008. Uppgift om utfartstullkontor eller bestämmelsetullkontor enligt kontrollexemplaret T5:
ANNEX VIIIElements of the Annual Report pursuant to Article 16
1.Checks at the customs offices of export
1.1.
The number of export declarations per product sector per customs office not excluded under Article 6(6) when calculating the minimum rate of checks. If the Member State applies Article 6(2)(b), the report shall mention the total number of export declarations per product sector in its territory not excluded under Article 6(6) when calculating the minimum rate of checks.
1.2.
The number and percentage of physical checks carried out per product sector per customs office. If the Member State applies Article 6(2)(b), the report shall mention the total number and percentage of physical checks carried out per product sector in its territory.
1.3.
If applicable, a list of customs offices applying reduced rates of checks pursuant to Article 6(4)(b). If the Member State applies Article 6(2)(b), and if it applies Article 6(4), the report shall mention the number and percentage of physical checks carried out per product sector per customs office defined in that Article.
1.4.
The number of checks by product sector which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 1 000 including, where applicable, the reference number used for the communication referred to in Article 3 of Commission Regulation (EC) No 1848/200622.
1.5.
If applicable, the updating of the number of irregularities under Article 3 of Regulation (EC) No 1848/2006 which were communicated to the Commission in the preceding annual reports.
1.6.
The requested value of refunds per product sector of declarations subjected to physical checks.
2.Substitution checks at the customs offices of exit
2.1.The number of T5 control copies and equivalent documents per customs office of exit or the customs office to which the T5 control copy is sent where the products for which a refund is claimed leave the Community’s customs territory, noted as:
- (a)
the number of T5 control copies and equivalent documents covering exports which were physically controlled as meant in Article 3(a);
- (b)
the number of T5 control copies and equivalent documents covering export declarations which were not physically controlled as meant in Article 3(a);
- (c)
the total number of T5 control copies and equivalent documents.
2.2.
The number and percentage of checks on the integrity of seals referred to in Article 7, carried out per customs office of exit or the customs office to which the T5 control copy is sent where the products for which a refund is claimed leave the Community’s customs territory.
2.3.
The number and percentage of checks, broken down in substitution checks and specific substitution checks referred to in Articles 8 and 9, carried out per customs office of exit or the customs office to which the T5 control copy is sent where the products for which a refund is claimed leave the Community’s customs territory.
2.4.
The number of T5 control copies and equivalent documents for which the seals affixed on departure have been removed other than under customs supervision, or the seals have been broken or the dispensation from sealing under Article 357(4) of Regulation (EEC) No 2454/93 has not been granted.
2.5.The number of substitution checks referred to in Article 8 of this Regulation which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 1 000, including, where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EC) No 1848/2006.
The number of specific substitution checks referred to in Article 9 of this Regulation which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 1 000, including, where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EC) No 1848/2006.
2.6.
If applicable, the updating of the number of irregularities which were communicated to the Commission under Article 3 of Regulation (EC) No 1848/2006 in the preceding annual report.
2.7.
To what extent the customs offices of exit or the customs office to which the T5 control copy is sent applied Article 15(5) and which information was given from the paying agencies concerned.
3.Procedures for the selection of consignments for physical checks
3.1.
A description of the procedures for the selection of consignments for physical checks, for substitution checks and for specific substitution checks and their effectiveness.
4.Modifications of the risk analysis system or strategy
4.1.
A description of all modifications of the measures notified to the Commission under Article 11(3).
5.Detailed information on selection systems and on the risk analysis system
The information in points 5.1 to 5.4 shall only be submitted if there have been modifications since the latest report.
The information in point 5.5 is requested from the Member States for the period in 2009 before their notification of application of risk analysis pursuant to Article 11.
5.1.
Description of the uniform system, if existent, of recording the weighting rate of risks associated with each consignment.
5.2.
Description of the intervals of the periodical evaluation and revision of the assessed risks.
5.3.
Description of the monitoring and feedback system in order to ensure that targeted checks are carried out or that satisfactory reasons are recorded for not doing so.
5.4.
If there has not been any revision of risk evaluation (see point 5.2) for the latest reporting periods, explain why the existing evaluation still remains the appropriate means to ensure the effectiveness of physical checks.
5.5.
If a risk analysis pursuant to Article 11 is not applied, explain why the existing system of checks still remains the appropriate means to ensure the effectiveness of physical checks.
6.Coordination with Regulation (EC) No 485/2008
6.1.
Description of the measures pursuant to Article 13(1) of this Regulation which have been taken in order to improve the coordination with Regulation (EC) No 485/2008.
7.Difficulties in applying this Regulation
7.1.
Description of any difficulties encountered in the application of this Regulation and the measures taken to overcome them or proposals to that end.
8.Evaluation of the checks carried out
8.1.
Evaluation whether the checks have been carried out satisfactorily.
8.2.
Report whether the certifying body referred to in Article 5 of Commission Regulation (EC) No 885/2006 made any statements regarding the carrying out of physical and substitution checks in its latest report pursuant to Article 5(4) of that Regulation and indicate the respective place in the report (chapter, page etc.). If the report contains recommendations on the improvement of the system of physical and substitution checks, indicate which measures have been implemented in order to improve the system.
8.3.
The Member States not yet having implemented the measures as meant under point 8.2 when drawing up the annual report shall deliver this information by 31 July of the year the annual report is submitted.
9.Suggestions for improvement
9.1.
Where appropriate, suggestions for improvement, either in the application of this Regulation, or in the Regulation itself.
ANNEX IXCorrelation table
Regulation (EEC) No 386/90 | Regulation (EC) No 3122/94 | Regulation (EC) No 2090/2002 | This Regulation |
---|---|---|---|
Article 1 | Article 1(2) | Article 1 | |
Articles 1(3), 5(1), 3 and 10(4) | Article 2 | ||
Article 2 | Article 3 | ||
Article 3(1) and 3(2) | Article 4(1) | ||
Article 5(2) | Article 4(2) and (3) | ||
Article 3(3) | Article 5(1) | ||
Articles 5(1) and 6(b) | Article 5(2) | ||
Article 3(4) | Article 5(3) | ||
Article 5(1) | Article 5(4) and (5) | ||
Article 3(1)(b) and 3(2) first subparagraph | Article 6(1) | ||
Article 3(2) second subparagraph | Article 6(2)(a) | ||
Article 3(2) third subparagraph | Article 6(2)(b) | ||
Article 5(3) | Article 6(3) | ||
Article 6(a) and (c) | Article 6(4) | ||
Article 2(1) | Article 6(5) | ||
Article 2(2) | Article 6(6) | ||
Article 2(3) | Article 6(7) | ||
Article 10(2a) | Article 7 | ||
Article 3a | Article 10(1) and (2) | Article 8(1) | |
Article 10(4) | Article 8(2) | ||
Article 10(3) | Article 8(3) | ||
Article 10(2a) | Article 9(1) | ||
Article 10(4a) | Article 9(2) | ||
Article 10(2) | Article 10(1) | ||
Article 2(2) | Article 10(2) | ||
Article 2(3) | Article 10(3) | ||
Article 3(2) | Article 1 | Article 10(2) | Article 11(1), (2) and (3) |
Article 223 | — | ||
Article 3(1) | Article 11(4) | ||
Article 3(2) | Article 11(5) | ||
Article 4 | Article 12 | ||
Article 3(3) | Article 13(1) | ||
Article 5 | Article 13(2) | ||
Article 8(1) | Article 14(1) | ||
Article 8(2) | Article 14(2) | ||
Article 8(3) | Article 15(1) | ||
Article 10(5)(a) and 10(5a) second subparagraph24 | Article 15(2) | ||
Article 10(5a) first subparagraph | Article 15(3) | ||
Article 10(6) | Article 15(4) | ||
Article 10(7) first subparagraph | Article 15(5) | ||
Article 11 | Article 16 | ||
Article 12 | Article 17 | ||
Article 18 | |||
Annex I25 | Annex I | ||
Article 1 | Annex II | ||
Article 8(3)(a) | Annex III | ||
Article 8(3)(b) | Annex IV | ||
Annex Ia | Annex V | ||
Annex Ib | Annex VI | ||
Annex Ic | Annex VII | ||
Annex III | Annex VIII | ||
Annex IX | |||
Professional secrecy is covered by Article 6 of Regulation (EC) No 450/2008. | |||
Article 10(5a) second subparagraph is covered by Article 9(1) of Regulation (EC) No 885/2006. | |||
Point 3(b) is covered by Article 4 of Regulation (EC) No 485/2008. |
Substituted by Corrigendum to Commission Regulation (EC) No 1276/2008 of 17 December 2008 on the monitoring by physical checks of exports of agricultural products receiving refunds or other amounts (Official Journal of the European Union L 339 of 18 December 2008).