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Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (Recast)
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The exporter shall mention the rate of export refunds in EUR per unit of products or goods on the date of advanced fixing, as mentioned in the export license or certificate of Regulation (EC) No 376/2008 or the refund certificate of Chapter III of Regulation (EC) No 1043/2005, in box 44 of the export declaration or its electronic equivalent and in box 106 of the control copy T5 or its equivalent. If the export refunds have not been fixed in advance, information on previous refund payments for the same products or goods not older than 12 months may be used. If the product or good to be exported does not cross the border of another Member State and if the national currency is not the euro, the rates of refunds may be mentioned in national currency.
The competent authorities may exempt the exporter of the requirements provided for in the first paragraph if the administration operates a system by which the services concerned are informed with the same information.
The exporter may choose to mention one of the entries listed in Annex IV for export declarations and T5 control copies and equivalent documents covering an amount of export refunds less than EUR 1 000.
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