CHAPTER VOBLIGATIONS ON THE EXPORTER
Article 45
1.
When goods are to be exported, the party concerned shall declare the quantities of basic products, of products derived from the processing thereof, or of products assimilated to one of those two categories in accordance with Article 3, which have actually been used, within the meaning of Article 10, in the manufacture of those goods, on which a refund will be requested, or shall otherwise refer to that composition if it has been determined in accordance with Article 10(4).
2.
When goods have been used in the manufacture of goods to be exported, the declaration by the party concerned shall include the quantity of the goods actually used and the nature and quantity of each of the basic products, of products derived from the processing thereof and/or of products assimilated to one of those two categories in accordance with Article 3, from which the goods are derived.
The party concerned shall, in support of his declaration, supply the competent authorities with all documents and information which the latter consider relevant. The documents and information concerned may be held and submitted in electronic form.
The competent authorities shall verify the accuracy of the declaration by any appropriate means.
3.
At the request of the competent authorities of the Member State on whose territory the customs export formalities are carried out, the competent authorities of the other Member States shall directly communicate to them all information they are able to obtain to enable the declaration made by the party concerned to be verified.
Article 46
By way of derogation from Article 45, and in consultation with the competent authorities, the declaration of the products or goods used may be replaced by an aggregated declaration of the quantities of products used or by a reference to a declaration of those quantities, where the latter have already been determined pursuant to Article 10(4) and on condition that the manufacturer places all the information necessary to verify the declaration at the disposal of the authorities.
Article 47
1.
Where the exporter does not draw up the declaration referred to in Article 46 or does not provide satisfactory information in support of his declaration, he shall not be entitled to a refund.
2.
By way of derogation from paragraph 1, where the goods concerned are listed in columns 1 and 2 of Annex IV, the party concerned may be granted a refund, at his express request. The nature and quantity of the basic products taken into consideration for the calculation of such refund shall be determined from an analysis of the goods to be exported and in accordance with the table in Annex IV. The competent authority shall decide on the conditions under which the analysis is to be carried out and the information to be supplied in support of the request.
3.
The cost of such analysis shall be borne by the exporter.
Article 48
1.
Article 45 shall not apply to the quantities of agricultural products determined in accordance with Annex III, with the exception of the following:
(a)
quantities of products as referred to in Article 45(1) exported in the form of goods obtained partly from products for which the payment of export refund is covered by Regulation (EC) No 1234/2007 and partly from other products, in accordance with the conditions laid down in Article 11(2);
(b)
quantities of eggs or egg products exported in the form of pasta falling within CN code 1902 11 00;
(c)
the quantity of dry-matter contained in fresh pasta, as referred to in the second subparagraph of Article 11(1);
(d)
the nature of the basic products actually used in the manufacture of D-glucitol (sorbitol) falling within CN codes 2905 44 and 3824 60, and, where necessary, the proportions of D-glucitol (sorbitol) obtained from amylaceous products and sucrose;
(e)
quantities of casein exported in the form of goods falling within CN code 3501 90 90;
(f)
the degree plato of beer made from malt falling within CN code 2202 90 10;
(g)
the quantities of unmalted barley accepted by the competent authorities.
The description of the goods given on the export declaration and the application for a refund on goods listed in Annex III shall take account of the nomenclature in that Annex.
2.
3.
The quantities of goods exported and the quantities of the products referred to in Article 45(1) or a reference to the composition determined in accordance with Article 10(4) shall be entered on the document certifying exportation. However, where Article 47(2) applies, the latter quantities shall be replaced by the quantities of basic products listed in column 4 of Annex IV, corresponding to the results of the analysis of the goods exported.
4.
For a refund to be granted for goods falling within CN codes 0403 10 51 to 0403 10 99, 0403 90 71 to 0403 90 99, 0405 20 10, 0405 20 30, 2105 00 99, 3502 11 90 and 3502 19 90 the goods shall meet the requirements of Regulation (EC) No 852/2004 and Regulation (EC) No 853/2004, including the requirement of having been prepared in an approved establishment and of complying with the health marking requirements listed in Section I of Annex II to Regulation (EC) No 853/2004.
5.
For the purposes of Articles 45 and 46, each Member State shall inform the Commission of the checks carried out in its territory on the various kinds of goods exported. The Commission shall inform the other Member States accordingly.
Article 49
1.
Pursuant to Articles 45 and 46 of this Regulation and in application of Article 12 of Regulation (EC) No 612/2009, for goods containing cereals, rice, milk and milk products or eggs referred to in points (i), (ii), (v) and (vii) of Article 162(1)(a) and point (b) of Article 162(1) of Regulation (EC) No 1234/2007, the party concerned shall provide a declaration that none of the ingredients have been imported from third countries or a specification of the quantities of those products imported from third countries.
2.
Where a request is made for the quantities to be determined in accordance with Article 10(4), the competent authority may accept a declaration by the party concerned that the cereal, rice, milk and egg products referred to in paragraph 1 which have been imported from third countries will not be used.
3.
Where a request is made for the quantities to be determined in accordance with Article 11(1) or in accordance with Article 47(2) the competent authority may accept a declaration by the party concerned that the cereal, rice, milk and egg products referred to in paragraph 1 which have been imported from third countries will not be used.
4.
The declarations referred to in paragraphs 1, 2 and 3 shall be subject to verification by the competent authorities by any appropriate means.