Without prejudice to Articles 25, 27 and 28 of this Regulation and Article 4(3) of Council Regulation (EC, Euratom) No 2988/95(1), entitlement to the refund is acquired:
on leaving the customs territory of the Community, when a single refund rate applies for all third countries,
on importation into a specific third country, when a differentiated refund applies for that third country.