PART IIITRADE WITH THIRD COUNTRIES
CHAPTER VIExport refunds
Article 202Delegated powers
1.
In order to ensure the proper functioning of the export refund system, the F1Secretary of State may make regulations laying down the requirement to lodge a security guaranteeing the fulfilment of the operators' obligations.
2.
In order to minimise the administrative burden for operators and authorities, the F2Secretary of State may make regulations setting thresholds below which the obligation to issue or present an export licence may not be required, designating destinations or operations where an exemption for the obligation to present an export licence may be justified and permitting export licences to be granted ex-post in justified situations.
3.
In order to address practical situations justifying the full or partial eligibility for export refunds and to help operators bridge the period between the application and the final payment of the export refund, the F3Secretary of State may make regulations setting out concerning rules on:
(a)
another date for the refund;
(b)
advance payment of export refunds, including the conditions for the lodging and release of a security;
(c)
additional proof where doubts exist as to the real destination of products, and the opportunity for re-importation into the F4United Kingdom;
4.
In order to ensure the equal access of exporters of products listed in Annex I to the Treaties and of products processed therefrom to export refunds, the F7Secretary of State may make regulations on the application of Article 199(1) and (2) to products referred to in point (b) of Article 196(1).
5.
In order to ensure that products benefiting from export refunds are exported from the F8United Kingdom, and to avoid their return to F9the United Kingdom and to minimise the administrative burden for operators in generating and submitting proof that refund products reached a country of destination for differentiated refunds, the F10Secretary of State may make regulations concerning rules on:
(a)
the time limit by which the exit from the F8United Kingdom must be finalised, including the time for temporary re-entry;
(b)
the processing that products benefiting from export refunds may undergo during that period;
(c)
the proof of having reached a destination in order to be eligible for differentiated refunds;
(d)
the refund thresholds and conditions under which exporters may be exempted from such proof;
(e)
conditions for approval of proof, provided by independent third parties, of reaching a destination where differentiated refunds apply.
6.
In order to encourage exporters to respect animal welfare conditions, and in order to enable the competent authorities to verify correct expenditure of export refunds where that is conditional on respect for animal welfare requirements, the F11Secretary of State may make regulations on the respect of animal welfare requirements outside the F12United Kingdom, including the use of independent third parties.
7.
In order to take into account the specific characteristics of the different sectors, the F13Secretary of State may make regulations establishing specific requirements and conditions for operators and for the products eligible for an export refund, and coefficients for the purposes of calculating export refunds taking into account the ageing process of certain spirit drinks obtained from cereals.