By way of derogation from the first subparagraph of Article 8(1) of Regulation (EC) No 1120/2009, for the year 2012, payment entitlements, whose unit value is subject to an increase pursuant to Article 1 of this Regulation, may be declared for payment of the respective increase of their unit value by the farmer who holds them at 31 January 2013.

Payment entitlements newly allocated to farmers and increases of payment entitlements whose unit value is subject to an increase, pursuant to Article 1 of this Regulation, shall be considered declared for the calendar year 2012.