‘products’ means the products referred to in Article 1, and goods,

• ‘basic products’ means products intended for export after processing into processed products or into goods; goods intended for export after processing shall also be regarded as basic products,

• ‘processed products’ means products obtained from the processing of basic products and on which refunds are payable,

• ‘goods’ means the goods listed in Annex II to Commission Regulation (EC) No 1043/200514;

‘import duties’ means customs duties, charges having equivalent effect and other import charges provided for under the common agricultural policy or under specific trade arrangements applicable to certain goods resulting from the processing of agricultural products;

‘Member State of export’ means the Member State in which the export declaration is accepted;

‘advance fixing of the refund’ means the fixing of the refund on the day of submission of the application for an export licence or advance-fixing certificate, the rate being adjusted by any increase or corrective amount applicable to the refund;

‘differentiated refund’ means:

• more than one rate of refund is fixed on the same product depending on the third country of destination, or

• one or more rates of refund are fixed on the same product according to the third country of destination, no rate being fixed for one or more third countries;

‘differentiated part of the refund’ means the part of the refund obtained by deducting from the total amount of the refund applicable the refund paid or to be paid on the basis of proof of exit from the customs territory of the Community, calculated in accordance with Article 25;

‘export’ means the completing of customs export formalities followed by the exit of the products from the customs territory of the Community;

‘T5 control copy’ means the document referred to in Articles 912a to 912g of Regulation (EEC) No 2454/93;

‘exporter’ means the natural or legal person who is entitled to the refund. Where an export licence with advance fixing of the refund must or may be used, the holder or, where appropriate, the transferee of the licence shall be entitled to the refund. The exporter for customs purposes may be different from the exporter within the meaning of this Regulation, given the relationship between economic operators under private law, except where otherwise stated in special provisions laid down in Regulation (EC) No 1234/2007 or its implementing provisions;

‘advance on refund’ means an amount equal at most to the refund paid from the time of acceptation of the export declaration;

‘rate of refund determined by invitation to tender’ means the refund quoted by the exporter and accepted by tender;

‘customs territory of the Community’ means the territories referred to in Article 3 of Regulation (EEC) No 2913/92;

‘refund nomenclature’ means the agricultural product nomenclature for export refunds in accordance with Commission Regulation (EEC) No 3846/8715;

‘export licence’ means the document referred to in Article 1 of Commission Regulation (EC) No 376/200816;

‘remote refund zone’ means all destinations for which the same differentiated, non-zero part of the refund applies for a particular product except the excluded destinations for that product as set out in Annex I;

‘hinterland country’ means a third country without its own sea port which is served by the sea port of another third country;

‘transhipment’ means the movement of products from one means of transport to another with a view to their immediate transport to the third country or territory of destination.