Article 16
1.Within 12 months of the date of acceptance of the export declaration, the products shall:
(a)be imported in their unaltered state into the third country or one of the third countries for which the refund applies; or
(b)be unloaded in their unaltered state in a remote refund zone for which the refund applies pursuant to the conditions set out in Article 24(1)(b) and (2).
However, an extension to the time limit may be granted in accordance with Article 46.
2.Products shall be considered to have been imported in their unaltered state if there is no evidence whatsoever of processing.
However the following operations conducted with a view to the safe keeping of the products may be carried out prior to import and shall be without prejudice to compliance with paragraph 1:
(a)stocktaking;
(b)the affixing of marks, seals, labels or other similar distinguishing signs to the products or goods or to their packaging, provided that this entails no risk of implying that the products originate elsewhere;
(c)altering the marks and numbers on packages or changing of labels, provided that this entails no risk of implying that the products originate elsewhere;
(d)packaging, unpacking, changing packaging or repairing packaging, provided that this entails no risk of implying that the products originate elsewhere;
(e)airing;
(f)chilling; and
(g)freezing.
In addition, products processed prior to import shall be considered to have been imported in their unaltered state provided that processing takes place in the third country into which all the products resulting from such processing are imported.
3.A product shall be considered to have been imported when the customs import formalities, in particular those concerning the collection of import duties in the third country have been completed.
4.The differentiated part of the refund shall be paid on the mass of the products which underwent the customs formalities for import in the third country; however, no account shall be taken of any variations in mass that might occur in the course of transport as a result of natural causes and which are recognised by the competent authorities or due to samples taken in accordance with the provisions of the second subparagraph of Article 7(1).