Where, before its entry into free circulation, a consignment covered by an attestation of equivalence is split up and redispatched an attestation extract shall be drawn up in respect of each new consignment resulting from such splitting.

The attestation shall be replaced by the necessary number of attestation extracts.

Each extract shall be drawn up by the party concerned in one original and two copies on a form corresponding to the model given in Annex III and in accordance with the rules set out in Annex IV.

The customs authorities shall endorse accordingly the original and the two copies of the attestation of equivalence, and shall countersign the original and the two copies of each extract.

They shall retain the original of the attestation of equivalence, send the two copies to the competent authority as referred to in Article 21 of Regulation (EC) No 1850/2006 and return the original and the two copies of each extract to the person concerned.