The Commission shall, where necessary, adopt implementing acts, concerning:

1. (a)

   the application of the refund rates where the characteristics of the components of the products referred to in point (c) of this Article and of the non-Annex I goods need to be taken into account when calculating the export refunds;

2. (b)

   the calculation of the export refunds for:

   1. (i)

      basic products;

   2. (ii)

      products derived from the processing of basic products;

   3. (iii)

      products assimilated to the products referred to in point (i) or (ii);

3. (c)

   the assimilation of the products referred to in point (b)(ii) and (iii), 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;

4. (d)

   the determination, for each of the basic products, of the reference quantity that serves as a basis for the determination of export refunds, on the basis of the quantity of the product actually used in the manufacturing of the goods exported or on a fixed basis, as set out in Annex II;

5. (e)

   the application for, the issuing of and the management of certificates referred to in Article 25;

6. (f)

   the treatment of disappearances of products and quantity losses during the manufacturing process and the treatment of by-products;

7. (g)

   the procedure for declaring and the evidence needed to prove the composition of the exported non-Annex I goods necessary for the implementation of the export refund system;

8. (h)

   the simplified evidence needed to prove arrival at destination, in the case of refunds differentiated according to destination;

9. (i)

   the application of horizontal provisions on export refunds for agricultural products adopted pursuant to Article 203 of Regulation (EU) No 1308/2013 to export refunds for non-Annex I goods;

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 44(2).