On application by the exporter, Member States shall pay the refund in advance, in full or in part, once the export declaration has been accepted, on condition that a security equal to the advance, plus 10 %, is lodged.

Member States may lay down the conditions covering applications for an advance on part of the refund.

The amount to be paid in advance shall be calculated using the rate of refund applying to the declared destination, adjusted, where applicable, by the other amounts provided for in the Community regulations.

Member States may choose not to apply paragraph 1 if the amount to be paid does not exceed EUR 2 000.