1.Where the security relating to the licence or certificate used for the export of products which have been reimported under the returned-goods system should be forfeit pursuant to Article 43, that security shall be released at the requests of the parties concerned if reimport is followed by the export of equivalent products falling within the same subheading of the Combined Nomenclature.
2.The export operation:
(a)must be one for which the declaration was accepted:
within no more than 20 days following the date of acceptance of the reimport declaration for the returned goods; and
under a new export licence if the initial export licence has expired by the date of acceptance of the export declaration for the equivalent products;
(b)must concern products:
of the same quantity; and
addressed to the consignee indicated for the original export consignments, except in the cases referred to in Article 844(2)(c) or (d) of Regulation (EEC) No 2454/93.
The exporter must provide to the satisfaction of the customs office of export all necessary information on the product's characteristics and destination.
3.The security shall be released when proof is furnished to the body which issued the licence or certificate that the conditions laid down in this Article have been fulfilled. Such proof shall consist of the following documents:
(a)the declaration of export of the equivalent products or a copy or photocopy thereof certified as such by the competent authorities and bearing one of the entries listed in Annex III, Part H; the entry must be authenticated by the stamp of the customs office concerned, applied directly to the document in question;
(b)a document certifying that the products have left the Community's customs territory within 60 days of acceptance of the customs export declaration, except in case of force majeure.