Holder of measures: Foreign Trade Department

PURPOSE

Export refunds are regarded as a stimulation for export of excess goods quantities, agricultural products  produced within the European Union, which reach, as a rule, a lower price in foreign markets as they would in the EU market with the purpose to maintain the price level of the single European market.

Characteristics of export refunds

Export refund is an amount applied for by an exporter when exporting goods in a third country. Export refund is paid solely upon a special request made by an exporter, and may be:

• single – same for all countries of destination
• differentiated – different according to the place of destination 

Basic notions...

Export refund shall not be approved for the products that are not of adequate market quality on the day of the EUL acceptance (they exceed the maximum permitted level of radioactivity, are sold and distributed on board of a vessel or due to re-export).

BENEFICIARIES

Beneficiaries to an export refund are natural or legal persons with their registered office in the EU, who export agricultural products outside EU.

Application for export refund

The application for the payment of export refund (standard form) expresses a request for the payment for export refund must be sent by an applicant to the AAMRD.

The application comprises:

• proof of arrival (at differentiated refunds)
• a copy of the export licence
• other enclosures

Forms and instructions ...

Time limits for the submission of applications

The time limit for the submission of necessary documents is 12 months from the date of EUL acceptance. The AAMRD shall, within 3 months upon the day of receipt of all necessary documents and data required for the handling of an application, pay the export refund.

Payment of the export refund

The amount of export refund is set by the European Commission and published in the Official Journal of the EU. The levels are defined in EUR for each product separately.  Export refunds are paid upon submission of a proof that the goods defined in the export declaration has left the EU area in unaltered state within 60 days of the EUL acceptance, or a proof on customs formalities, when the refund depends on the country of destination.

Upon the calculation of the export refund amount the Agency shall elaborate a decision and send it to the exporter.

Advance on the export refund

A claim for the advance on the export refund is designated on the EUL and special application. The amount of the advance on the export refund can be at most to the amount of the export refund.

For the advance on the export refund, the applicant must lodge a security equal to the amount of the export refund, plops 10 %, which means 110 % of the amount of the export refund advance claimed.

Sanctions and reimbursement of the export refund

An exporter must return funds and pay penalties if the export refund has been unduly paid. An exporter must submit additional proofs if there is a doubt on irregularities of the place of destination, or a doubt on re-exportation.

LEGAL BASIS

• http://www.europa.eu.int/eur-lexEU legal bases;
• Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products, considering all changes and amendments and EEG regulations which determine the market organisation for specific agricultural products.

More...

Binding provisions set out in Regulation 800/99:

• The »day of export” is the day when the customs authority accepts the goods;
• The EUL, from which the claim for the export refund is evident, contains all necessary data for the calculation of the export refund;
• An exporter must lodge the EUL at the competent customs office in the place in which the products are to be loaded for transport for exportation;
• An exporter must inform the customs office at least 24 hours prior to commencement of the loading operations and indicate the anticipated duration of loading;
• On the day of the acceptance of the EUL the products must be under customs control until they leave the customs territory;
• Compliance with import customs formalities is proved by the submission of customs document or by a certification on unloading and importing in a country of destination, issued by an international control and supervisory agency;
• The international control and supervisory agencies are published in the Official Journal of the European Union;
• Exporters must submit a copy of transport documents;
• In certain cases, an exporter does not have to submit any proofs, except the transport document.