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1.In the case of the supplies referred to in Articles 33 and 41, Member States may, notwithstanding Article 5, authorise the following procedure to be followed for payment of refunds. Exporters authorised to follow this procedure may not at the same time follow the normal procedure in respect of the same products.
Authorisation may be restricted to certain places of loading in the Member State of export. Authorisation may cover loading in other Member States, in which case Article 8 shall apply.
2.For products loaded each month as provided for in this Article, the last day of the month shall be used to determine the rate of refund applicable.
The operative event for the exchange rate applicable to the refund shall be that referred to in Article 1(1) of Regulation (EC) No 1913/2006.
3.Where the refund is determined by invitation to tender, the licence must be valid on the last day of the month.
4.Exporters must keep a register containing the following information:
(a)the particulars needed to identify the products in accordance with Article 5(4);
(b)the name or registration number of the vessels(s) or aircraft onto which the products are loaded;
(c)the date of loading.
The particulars referred to in the first subparagraph shall be entered in the register not later than the first working day following that of loading. However, where loading is carried out in another Member State, these particulars shall be entered in the register not later than the first working day following that on which the exporter must have been notified that the products have been loaded.
Exporters shall also cooperate in any checks which Member States may deem necessary and shall keep the registers for at least three years from the end of the current calendar year.
5.Member States may decide that registers may be replaced by the documents used for deliveries, on which the customs authorities have certified the date of loading.
6.Paragraphs 2 to 5 shall apply mutatis mutandis to deliveries as referred to in Article 33(1)(b) and (c).