Paragraphs 2 to 5 shall apply where a product is exported under an export licence or advance-fixing certificate stipulating a compulsory destination.

Where the product does not arrive at the compulsory destination, only that part of the refund resulting from the application of Article 25(2) shall be paid.

Where, for reasons of force majeure, the product is delivered to a destination other than that for which the licence was issued, a refund shall be paid on application by the exporter if he furnishes proof of force majeure and proof of arrival of the product at destination; proof of arrival at destination shall be furnished in accordance with Articles 16 and 17.

Where paragraph 3 applies, the refund applicable shall be equal to that fixed for the actual destination, but may not be higher than that applicable for the destination marked in box 7 of licences issued with advance fixing of the refund.

The rates of refund shall be adjusted, where applicable, on the date of acceptance of the export declaration or the payment declaration.

To qualify for a refund fixed in advance, where a product is exported under a licence issued pursuant to Article 47 of Regulation (EC) No 376/2008 and the refund varies according to destination, the exporter shall provide proof, in addition to that required under Article 17 of this Regulation, that the product has been delivered in the third country of import to the body specified in the invitation to tender to which the licence refers.