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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
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1.Where the export declaration has been accepted at a customs office of export which is not the customs office of exit or the customs office to which the T5 control copy is sent, and if the customs office of export had not carried out a physical check, the customs office of exit shall carry out a substitution check in accordance with this Article and without prejudice to checks carried out under other provisions.
If the customs office of exit is not the customs office to which the T5 control copy is sent, the substitution check shall be carried out by the latter.
2.If a visual check on the complete cargo would be insufficient to check substitution, other physical control methods referred to in Article 5, where necessary including partial unloading, shall be used.
A sample for testing shall be taken only in cases where the customs office of exit cannot check, visually and using the information on the packaging and in the documentation, whether the products tally with the accompanying document.
3.Where, in addition to a customs seal, a veterinary seal has been applied in compliance with the requirements of the third country of destination, a substitution check shall be required only if there is a suspicion of fraud.
1.The customs office of exit or the customs office to which the T5 control copy is sent shall carry out a specific substitution check if it finds that:
(a)the seals affixed on departure have been removed other than under customs supervision;
(b)the seals affixed on departure have been broken;
(c)the dispensation from sealing under Article 357(4) of Regulation (EEC) No 2454/93 has not been granted.
2.The customs office of exit or the customs office to which the T5 control copy is sent shall decide in the light of the risk analysis referred to in Article 11 whether the specific substitution check shall comprise only the substitution check or shall also entail a physical check.
1.The total of the minimum number of substitution checks referred to in Article 8 and specific substitution checks referred to in Article 9 carried out each calendar year by the customs office of exit or by the customs office to which the T5 control copy is sent at which the products leave Community’s customs territory shall not be less than 8 % of the number of T5 control copies and equivalent documents covering products for which a refund is claimed.
2.When calculating the minimum rates of checks to be carried out in accordance with this Article, Member States shall disregard T5 control copies or equivalent documents for substitution checks involving:
(a)either quantities not exceeding:
25 000 kg in the case of cereals and rice;
5 000 kg in the case of goods not covered by Annex I to the Treaty;
2 500 kg in the case of other products;
(b)or refund amounts of less than EUR 1 000.
3.When implementing paragraph 2, Member States shall adopt appropriate provisions to prevent fraud and abuses. Any checks made to that end may be counted for the purposes of calculating compliance with the minimum rates of checks as set out in this Article.
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