TITLE IIEXPORTS TO THIRD COUNTRIES
CHAPTER 1Entitlement to refunds
Section 1General provisions
Article 12
1
Refunds shall be granted for products which, irrespective of the customs situation regarding the packaging, are in free circulation and of Community origin.
However, for sugar products referred to in Article 162(1)(a)(iii) and (b) of Regulation (EC) No 1234/2007, refunds can be granted when they are only in free circulation.
F1Refunds shall not be granted for products which are used as equivalent goods within the meaning of Article 114(2)(e) of Regulation (EEC) No 2913/92.
2
For the grant of the refund, products are of Community origin if they are wholly obtained in the Community or if they underwent their last substantial processing or working in the Community in accordance with the provisions of Article 23 or 24 of Regulation (EEC) No 2913/92.
However, without prejudice to paragraph 4, products obtained from the following shall not qualify for refund:
a
materials originating in the Community; and
b
agricultural materials covered by the regulations referred to in Article 1 imported from third countries which did not undergo a substantial processing in the Community.
3
Where the refund is granted on condition that the product is of Community origin, exporters shall declare the origin as defined in paragraph 2 in accordance with the Community rules in force.
4
Where compound products qualifying for a refund on one or more of their ingredients are exported, the refund on the latter shall be granted subject to its or their compliance with the condition set out in paragraph 1.
The refund shall also be granted where the ingredient, or ingredients, in respect of which the refund is claimed were originally of Community origin and/or in free circulation as provided for in paragraph 1 and are no longer in free circulation on account solely of their incorporation in other products.
5
For the purposes of paragraph 4, refunds on the following shall be deemed to be refunds fixed on the basis of an ingredient:
a
products of the cereals, eggs, rice, sugar, milk and milk products sectors, exported in the form of goods referred to in Annex II to Regulation (EC) No 1043/2005;
b
white sugar and raw sugar falling within CN code 1701, isoglucose falling within CN codes 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30 and beet and cane syrups falling within CN codes 1702 60 95 and 1702 90 95, used in products referred to in point (j) of Article 1 of Regulation (EC) No 1234/2007;
c
milk and milk products and sugar exported in the form of products falling within CN codes 0402 10 91 to 99, 0402 29, 0402 99, 0403 10 31 to 39, 0403 90 31 to 39, 0403 90 61 to 69, 0404 10 26 to 38, 0404 10 72 to 84 and 0404 90 81 to 89 and exported in the form of products falling within CN code 0406 30 which are not products originating in Member States or products coming from third countries which are in free circulation in Member States.