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Article 20 of Regulation No 800/1999, which is in Title II, Chapter 1, Section 3, ‘Specific measures of protection of the Community’s financial interests’, states: ‘1. Where: (a) there are serious doubts as to the real destination of the product; or (b) by reason of a difference between the amount of the refund on the exported product and the amount of the non-preferential import duty applicable to an identical product on the date of acceptance of the export declaration, the product is liable to be reimported into the Community, or (c) there are definite suspicions that the product, in its unaltered state or after having been processed in a third country, will be reimported into the Community duty free or at a reduced rate of import duty; the single-rate refund or the part of the refund referred to in Article 18(2) shall be paid only if the product has left the customs territory of the Community in accordance with Article 7, and, (i) in the case of a non-differentiated refund, the product has been imported into a third country during the 12 months following the date of acceptance of the export declaration or has undergone substantial processing or working in this period within the meaning of Article 24 of [Council] Regulation (EEC) No 2913/92 [of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1) (“the Customs Code”)]; (ii) in the case of a refund differentiated according to destination, the product has been imported in its unaltered state into a specific third country within 12 months of the date of acceptance of the export declaration. Articles 15 and 16 shall apply to imports into third countries. In addition, the competent authorities of the Member States may require additional evidence for all refunds proving to their satisfaction that the product has actually been placed on the market in the importing third country or has undergone substantial processing or working within the meaning of Article 24 of [the Customs Code]. … 4. Paragraph 1 shall apply before the refund has been paid. However, the refund shall be deemed to be unwarranted and shall be reimbursed if the competent authorities find, even after the refund has been paid: (a) that the product has been destroyed or damaged before being placed on the market in a third country or before undergoing substantial working or processing within the meaning of Article 24 of [the Customs Code] in a third country, unless the exporter can prove to the satisfaction of the competent authorities that exportation was carried out in economic conditions such that the product could reasonably have been marketed in a third country, without prejudice to the second subparagraph of Article 21(2); (b) that the product is placed under a duty-suspension arrangement in a third country, 12 months after the date of export from the Community, without having undergone in a third country any substantial processing or working within the meaning of Article 24 of [the Customs Code] and that export was not carried out as a normal commercial transaction; (c) that the product exported is reimported into the Community without having undergone any substantial processing or working within the meaning of Article 24 of [the Customs Code], that the non-preferential duty on import is less than the refund granted, and that export was not carried out as a normal commercial transaction; (d) that the products listed in Annex V are reimported into the Community: — after undergoing working or processing in a third country without having attained the level of processing provided for in Article 24 of [the Customs Code], and — attract a reduced or zero rate of import duty rather than the non-preferential rate. …’