Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (c. 510)

CHAPTER III EXPORTS

SECTION I Export Refunds

Article 26 Delegated powers

The Commission shall be empowered to adopt delegated acts in accordance with Article 42 concerning:

(a)

rules on the characteristics of the non-Annex I goods to be exported and of the agricultural products used for their manufacture;

(b)

rules on the determination of the export refunds for agricultural products that are exported after processing into non-Annex I goods;

(c)

rules on the evidence needed to prove the composition of the exported non-Annex I goods;

(d)

rules requiring a declaration of the use of certain imported agricultural products;

(e)

rules on the assimilation of agricultural products which are listed in points (i), (ii), (iii), (v) and (vii) of Article 196(1)(a) of Regulation (EU) No 1308/2013, and which are not listed in Annex III to this Regulation, to basic products and on the determination of the reference quantity of each of the basic products;

(f)

the application of horizontal rules on export refunds for agricultural products, adopted pursuant to Article 202 of Regulation (EU) No 1308/2013, to non-Annex I goods.