Commission Regulation (EC) No 1276/2008 of 17 December 2008 on the monitoring by physical checks of exports of agricultural products receiving refunds or other amounts
Date: 2008-12-17
Institutions: European Commission
Subjects: agricultural product, customs inspection, export monitoring, export refund

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COMMISSION REGULATION (EC) No 1276/2008

of 17 December 2008

on the monitoring by physical checks of exports of agricultural products receiving refunds or other
amounts

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

Having regard to Council Regulation (EC) No 1234/2007 of
22 October 2007 establishing a common organisation of agri­
cultural markets and on specific provisions for certain agri­
cultural products (Single CMO Regulation) (1), and in particular
Articles 170(c) and 194(a),
in conjunction with Article 4
thereof,

(3)

Whereas:

(1)

(2)

legislative,

Pursuant to Article 9(1)(a) of Council Regulation (EC) No
1290/2005 of 21 June 2005 on the financing of the
common agricultural policy (2), Member States, within
the framework of the common agricultural policy, are
to adopt all
regulatory and administrative
provisions and take any other measures necessary to
ensure effective protection of the financial
interests of
the Community, and particularly in order to check the
genuineness and compliance of operations financed by
the European Agricultural Guarantee Fund and the
European Agricultural Fund for Rural Development, to
prevent and pursue irregularities, and to recover sums
lost as a result of irregularities or negligence.

Article 201(1)(f) of Regulation (EC) No 1234/2007
repeals Council Regulation (EEC) No 386/90 of
12 February 1990 on the monitoring carried out at the
time of export of agricultural products receiving refunds
or other amounts (3) while Article 194(a) of that Regu­
lation requires the Commission to determine the rules
concerning administrative and physical controls to be
conducted by the Member States with regard to the
respect of obligations resulting from the application of
that Regulation. Commission Regulation (EC) No
2090/2002 of 26 November 2002 laying down
detailed rules for applying Council Regulation (EEC) No
386/90 of 12 February 1990 as regards physical checks
carried out when agricultural products qualifying for

(1) OJ L 299, 16.11.2007, p. 1.
(2) OJ L 209, 11.8.2005, p. 1.
(3) OJ L 42, 16.2.1990, p. 6.

Regulation

refunds are exported (4) has been substantially amended.
In the interests of clarity and administrative efficiency,
and
therefore,
of
Commission
3122/94
for
20 December 1994 laying down criteria
risk
analysis
receiving
agricultural products
refunds (5) should be repealed and replaced by a new
coherent set of rules.

2090/2002

Regulation

(EC) No

(EC) No

regards

as

for

agriculture

Commission Regulations (EC) No 793/2006 of 12 April
2006 laying down certain detailed rules for applying
Council Regulation (EC) No 247/2006 laying down
specific measures
in the outermost
regions of the Union (6), (EC) No 967/2006 of 29 June
2006 laying down detailed rules for the application of
Council Regulation (EC) No 318/2006 as regards sugar
the quota (7), and (EC) No
production in excess of
1914/2006 of 20 December 2006 laying down
detailed rules for applying Council Regulation (EC) No
1405/2006 laying down specific measures for agriculture
in favour of the smaller Aegean islands (8) refer to the
application of physical
in accordance with
Council Regulation (EEC) No 386/90 whilst export
refunds are not involved. It is therefore appropriate to
specify that physical checks on operations involving
other amounts and related to financial measures under
the European Agricultural Guarantee Fund and the
European Agricultural Fund for Rural Development
in accordance with this new
may be carried out
coherent set of rules.

checks

(4)

(5)

Account should be taken of existing inspection measures,
in particular those introduced by Commission Regu­
lations (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 (9) and
(EC) No 2298/2001 of 26 November 2001 laying down
detailed rules for the export of products supplied as food
aid (10).

In order to improve and harmonise the measures taken
by the Member States, a Community monitoring system
should stay in place, based in particular on physical spot
checks of products at
including
products exported under a simplified procedure, and on
the scrutiny of
the payment application files by the
paying agencies.

the time of export,

(4) OJ L 322, 27.11.2002, p. 4.
(5) OJ L 330, 21.12.1994, p. 31.
(6) OJ L 145, 31.5.2006, p. 1.
(7) OJ L 176, 30.6.2006, p. 22.
(8) OJ L 365, 21.12.2006, p. 64.
(9) OJ L 102, 17.4.1999, p. 11.
(10) OJ L 308, 27.11.2001, p. 16.

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(6)

(7)

(8)

(9)

To tackle the risk of substitution in the case of export
declarations accepted by an internal customs office
within a Member State, a minimum number of ‘substi­
tution checks’ should be carried out by the customs
office of exit from the Community. Having regard to
the place where such substitution checks are carried
out, they should take the form of simplified checks.

(11)

The number of substitution checks and specific substi­
tution checks by customs offices of exit should be
proportionate to the number of customs guidance
documents per
a
minimum of 8 % of all customs guidance documents is
effective, proportionate and dissuasive.

Experience

suggests

year.

that

In order to decide whether substitution checks or specific
substitution checks are required the customs office of exit
should actively check that the seals are in place and not
broken.

To ensure that customs offices of exit or the customs
offices to which the T5 control copy is sent follow a
uniform practice, and to avoid doubts as
to the
identity of
the products, which is a precondition for
the granting of refunds, there should be provision for a
specific substitution check in cases where these customs
offices have found that the seals affixed on departure
have been removed other than under customs super­
vision or have been broken or that no dispensation
from sealing has been granted. Since in those cases
there is clear suspicion of substitution, the specific substi­
tution checks require increased attention which may
include, where appropriate, a physical check on the
products.

(12) According to Article 4f of Commission Regulation (EEC)
No 2454/93 of 2 July 1993 laying down provisions for
the implementation of Council Regulation (EEC) No
2913/92 establishing the Community Customs Code (1),
customs authorities are to undertake risk management to
differentiate between the levels of risk associated with
products subject to customs control or supervision and
to determine whether or not, and if so where,
the
products will be subject to specific customs controls.
Risk management includes analysis of risks as defined
in Article 4(26) of Council Regulation (EEC) No
2913/92. According to Article 592e of Regulation
(EEC) No 2454/93 the competent customs office is,
upon receipt of the customs declaration, to carry out
appropriate risk analysis and customs controls, prior to
release of the products for export. Risk management is to
obligatorily apply from 1 July 2009, by electronic means,
according to Article 3(3) of Commission Regulation (EC)
No 1875/2006 of 18 December 2006 amending Regu­
lation (EEC) No 2454/93 laying down provisions for the
implementation of Council Regulation (EEC) No 2913/92
establishing the Community Customs Code (2). Conse­
quently customs control on export declarations as
referred to in Article 5 of Regulation (EC) No
800/1999 should from that date be subject
to risk
analysis.

sector.

In order

level, whilst

and dissuasive

to choose on the basis of

The number of physical checks should be proportionate
to the number of customs export declarations per year.
Experience has
checks on a
shown that physical
minimum of 5 % of export declarations is an effective,
proportionate
allowing
risk
Member States
management whether to attribute the minimum norm
of 5 % per product sector or to all sectors with a
minimum of 2 % per product
to
ensure full coverage of the regime, customs offices of
export with very low numbers of export declarations
per product sector should nevertheless ensure that each
product sector is subject to at least one check. The share
of export refunds allocated to goods not covered by
Annex I to the Treaty does not represent a high level
of risk, while the number of export declarations in this
sector is high. In order to make better use of the means
of control
the minimum control rate for goods not
covered by Annex I to the Treaty should therefore be
reduced. For the same reason, Member States should also
have the possibility to disregard export declarations
relating to small quantities or an amount of refund
limited to EUR 1 000.

(13)

and for

instrument

substitution checks

Risk analysis as an optional control
for
physical checks on export declarations was introduced
in 1994 by Article 3(2) of Regulation (EEC) No
386/90,
in 1995 by
Article 9 of Commission Regulation (EC) No 2221/95
of 20 September 1995 laying down detailed rules for the
application of Council Regulation (EEC) No 386/90 as
regards physical checks carried out at the time of export
refunds (3). A
of agricultural products qualifying for
choice of criteria to be taken into account was laid
down in Regulation (EC) No 3122/94. The application
of risk analysis is subject to data protection referred to in
Article 6 of Regulation (EEC) No 2913/92.

(14)

The specific experience built up by applying risk analysis
in the framework of checks on export refunds should be
maintained following the generalised introduction of risk
management.

(10)

Experience suggests that a minimum level of 10 % of
checks on seals is effective, proportionate and dissuasive.

(1) OJ L 253, 11.10.1993, p. 1.
(2) OJ L 360, 19.12.2006, p. 64.
(3) OJ L 224, 21.9.1995, p. 13.

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(15)

(16)

(17)

(18)

rise

giving

safeguards without

in principle, would afford the
The organisation which,
best
to economic
constraints and administrative costs outweighing the
prospective gains for Community finances would be
one which combined physical checks on export and
the auditing of accounts. For this reason Member States
should coordinate the physical checks with the audit to
be conducted ex post facto in the undertakings concerned
by the competent bodies governed by Council Regulation
(EC) No 485/2008 of 26 May 2008 on scrutiny by
Member States of
the
system of
financing by the European Agricultural
Guarantee Fund (1).

forming part of

transactions

(EC) No

159/2008

Regulation

Commission
of
(EC) No
21 February 2008 amending Regulations
800/1999 and (EC) No 2090/2002 as regards physical
checks carried out when agricultural products qualifying
for refunds are exported (2) replaced certain checking and
reporting thresholds of EUR 200 by EUR 1 000. It is
appropriate to make EUR 1 000 the threshold for
relevant existing checking and reporting requirements.

this Regulation,
reports of

For the purpose of evaluating the effectiveness of risk
the
analysis and the application of
the
Member States are required to draft
checks and to submit annual evaluations on the im­
plementation and effectiveness of the checks carried out
the procedures
pursuant
applied to selecting the products subject
to physical
checks. Given the progress in information technology,
the requirement to submit the annual report on an ISO
9660 compatible CD-ROM or equivalent data medium
should be reformulated as an electronic medium which
precludes rewriting of the data.

to this Regulation and of

The application of risk management will be obligatory
under the Customs Code from 1 July 2009 but some
Member States may apply it earlier. Where appropriate
risk management is in place, it is justified to permit the
flexible control norms. Member States
application of
should, therefore, be permitted to apply flexible control
norms
risk
they
management and notify the Commission accordingly.

appropriate

soon as

apply

as

(19)

The measures provided for in this Regulation are in
the Management
accordance with the opinion of
Committee for the Common Organisation of Agricultural
markets,

(1) OJ L 143, 3.6.2008, p. 1.
(2) OJ L 48, 22.2.2008, p. 19.

HAS ADOPTED THIS REGULATION:

CHAPTER I

INTRODUCTORY PROVISIONS

Article 1

Subject matter and scope

This Regulation lays down certain procedures for monitoring
whether operations conferring entitlement to the payment of
export refunds and all other amounts as defined in Article 2(a)
have been carried out correctly.

It shall apply without prejudice to the provisions of Regulation
(EC) No 800/1999.

This Regulation shall not
involving
Community or national food aid covered by Regulation (EC)
No 2298/2001.

to exports

apply

Article 2

Definitions

For the purposes of this Regulation the following definitions
shall apply:

(a)

‘other amounts’ means operations
related to financial
measures under the European Agricultural Guarantee Fund
and the European Agricultural Fund for Rural Development
(EC) No
to Regulations
pursuant
967/2006 and (EC) No 1914/2006;

(EC) No 793/2006,

(b) ‘products’ means products as defined in first
Article 2(1)(a) of Regulation (EC) No 800/1999;

indent of

(c)

‘customs office of export’ means the customs office referred
to in Article 5(7)(a) of Regulation (EC) No 800/1999;

(d)

‘customs office of exit’ means the customs office referred to
in Article 793(2) of Regulation (EEC) No 2454/93;

(e)

‘customs office to which the T5 control copy is sent’ means
the customs office of destination referred to in Article 912c
of Regulation (EEC) No 2454/93 including a customs office
to which an equivalent document is sent;

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(f)

(g)

the

verification that

check’ means

‘physical
export
declaration, or for other amounts documents as set out in
Regulations (EC) No 793/2006, (EC) No 967/2006 and (EC)
No 1914/2006, including documents submitted in support
thereof, corresponds with the products as regards quantity,
nature and characteristics under the conditions set out in
Article 5;

that

‘substitution check’ means a check carried out by means of
a visual check,
the products correspond to the
document which accompanied them from the customs
office of export to the customs office of exit or the office
to which the T5 control copy is sent under the conditions
set out in Article 8;

(h) ‘specific substitution check’ means a substitution check
which may vary from a visual check to a physical check,
to be carried out if there are doubts as to the integrity of
the sealing of the export products under the conditions set
out in Article 9;

(i)

(j)

(k)

(l)

check’ means

‘visual
a
including such checks using technical equipment;

check by sensory perception

‘document’ means a paper, or an electronic medium
approved under Regulation (EEC) No 2913/92, Commission
Regulation (EC) No 885/2006 (1) or Regulation (EC) No
450/2008 of
the
the European Parliament
Council (2), bearing information relevant in the framework
of this Regulation;

and of

‘equivalent document’,
in relation to a T5 control copy,
means the national document referred to in Articles 8, 8a
and 9 of Regulation (EC) No 800/1999, used where a
national procedure is applied pursuant to Article 912a(5)
of Regulation (EEC) No 2454/93;

‘product sectors’ are the sectors as set out in Article 1 of
Regulation (EC) No 1234/2007, with the exception of
cereals and rice covered by Parts I and II of Annex I to
that Regulation which shall be treated as a single product
sector, and goods not covered by Annex I to the Treaty,
which shall be treated as a single product sector.

Article 3

Types of checks

Member States shall carry out:

(b) checks on the integrity of seals in accordance with Article 7;

(c) substitution checks in accordance with Article 8;

(d) specific substitution checks in accordance with Article 9;

and

(e) scrutiny of the documents in the payment application file in

accordance with Article 12.

For other amounts,
determined in Regulations
967/2006 and (EC) No 1914/2006.

the application of physical checks
(EC) No 793/2006,

is
(EC) No

CHAPTER II

PHYSICAL CHECKS

Article 4

Form and timing of checks

1. Without prejudice to any specific provisions which require
more extensive checks, physical checks shall take the form of
spot checks conducted frequently and without prior warning.

checks

Physical

concerning which the

2.
exporter has
received express or tacit prior warning shall not count as
checks. This paragraph shall not apply where the accounts of
an undertaking are audited in accordance with point 3 of
Annex I.

3. Member States shall ensure that there are variations in the
the exporter’s premises by
start of
comparison with the indicated time for starting loading as
referred to in Article 5(7) of Regulation (EC) No 800/1999.

the physical check at

Article 5

Detailed methods for checks

1.
In cases where a visual check fails to establish that the
products correspond to the description given in the export
refunds nomenclature, and where classification or the quality
of the products requires very precise information about the
ingredients thereof, the customs office of export shall verify
that description according to the nature of the product.

(a) physical checks on products in accordance with Article 4, at
the time the customs export formalities are completed and
before authorisation is given for the products in question to
be exported, on the basis of documents submitted in
support of the export declaration;

(1) OJ L 171, 23.6.2006, p. 90.
(2) OJ L 145, 4.6.2008, p. 1.

2. Where the customs office of export deems it necessary, it
shall carry out
tests by laboratories specially equipped and
accredited or officially approved for that purpose, stating the
grounds for such tests. Where the refund rate or other amounts
depend on the level of a particular component, as part of the
physical check the customs office of export shall take represen­
tative samples with a view to having the composition analysed
by an accredited or officially approved laboratory.

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Where the same exporter regularly exports a product with the
same export refund nomenclature code or combined nomen­
clature code and the refund rate depends on the level of a
particular component, the customs office of export may take
representative samples in only 50 % of physical checks on that
exporter provided that the laboratory tests during the past six
months have revealed no non-conformities having financial
consequences greater than EUR 1 000 of the gross amount of
the refund with respect to that exporter. If laboratory testing
detects a non-conformity having financial consequences greater
than EUR 1 000 on the gross amount of
the refund with
respect
the customs office of export shall
take samples for all physical checks on that exporter in the
following six months.

to that exporter,

3.
The checks referred to in this Article shall be carried out
without prejudice to any measures which the customs au­
leave the
thorities may take to ensure that
customs territory in the same state as when the export autho­
risation was granted.

the products

4.
The customs office of export shall ensure compliance with
Article 21 of Regulation (EC) No 800/1999. Where there are
specific grounds for suspecting the sound, fair and marketable
quality of a product, the customs office of export shall verify
in
compliance with the applicable Community provisions,
particular those relating to animal and plant health.

Physical checks on bulk products, on packed products,
5.
and on goods not covered by Annex I to the Treaty, shall be
carried out taking account of the methods set out in Annex I to
this Regulation.

Article 6

Checking rates

1. Without prejudice to paragraphs 2 to 7, physical checks
shall relate to a representative choice of not less than 5 % of the
export declarations referred to in Article 5 of Regulation (EC)
No 800/1999 in respect of which applications are submitted for
the refunds and amounts referred to in Article 1.

The rate shall apply:

(a) per customs office of export;

(b) per calendar year; and

(c) per product sector.

2.

However, the Member State may choose to:

(b) replace the rate of 5 % per customs office by a rate of 5 %
for its entire territory and of 5 % per product sector by a
rate of 5 % covering all product sectors with a minimum
rate of 2 % per product sector.

In case of application of paragraphs 1 and 2(a), where a
3.
customs office of export accepts
than 20 export
declarations as referred to in paragraph 1 per product sector
per year, at least one export declaration per product sector per
year shall be subjected to a physical check.

fewer

This requirement shall not apply if the customs office has not
checked the first two declarations pursuant to the results of its
risk analysis as provided for in Article 11 and no further
exports are carried out thereafter in that product sector.

4.

By derogation from paragraphs 1 and 2:

(a) a minimum rate of 0,5 % per customs office or of 0,5 % for
the entire territory of the Member State shall apply for
goods not covered by Annex I to the Treaty. The percentage
of physical checks carried out on those products shall not
be taken into account when calculating the rate of 5 % per
product sector or the overall rate of 5 % covering all
products sectors;

(b) for customs offices of export where a range of products
from no more than two product sectors is presented for
export by no more than five exporters, physical checks may
be reduced to a minimum rate of 2 % per product sector.
Product sectors with fewer than 20 export declarations per
year per customs office shall not be taken into account
when determining
sectors.
Customs offices of export may apply these rules for a full
calendar year, based on the statistics for
the previous
calendar year, even where export declarations are made by
additional exporters or for additional product sectors during
the course of the year.

the number of product

5. Without prejudice to the inspection measures referred to
in Article 36(4), Article 37(4) and Article 44(4) of Regulation
(EC) No 800/1999, Member States may opt
to waive the
physical and substitution checks provided for in this Regulation
on deliveries referred to in Articles 36 and 44 of Regulation
(EC) No 800/1999.

(a) replace the rate of 5 % per product sector by a rate of 5 %
covering all product sectors, in which case, a minimum rate
of 2 % shall be compulsory per product sector;

6. When calculating the minimum rates of checks to be
in accordance with this Article, Member States
carried out
shall disregard export declarations
controls
involving:

for physical

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(a) either quantities not exceeding:

(i) 25 000 kg in the case of cereals and rice;
(ii) 5 000 kg in the case of goods not covered by Annex I

to the Treaty;

(iii) 2 500 kg in the case of other products;

A sample for testing shall be taken only in cases where the
customs office of exit cannot check, visually and using the
information on the packaging and in the documentation,
whether the products tally with the accompanying document.

(b) or refund amounts of less than EUR 1 000.

7. When implementing paragraphs 5 and 6, Member States
shall adopt appropriate provisions to prevent fraud and abuses.
Any checks made to that end may be counted for the purposes
of calculating compliance with the minimum rates of checks as
set out in this Article.

CHAPTER III

CHECKS ON SEALS

Article 7

Checking obligation and rates

The customs office of exit or the customs office to which
1.
the T5 control copy is sent shall check the integrity of seals.

3. Where, in addition to a customs seal, a veterinary seal has
been applied in compliance with the requirements of the third
country of destination, a substitution check shall be required
only if there is a suspicion of fraud.

Article 9

Specific substitution checks

1.
The customs office of exit or the customs office to which
the T5 control copy is sent shall carry out a specific substitution
check if it finds that:

(a)

the seals affixed on departure have been removed other than
under customs supervision;

(b) the seals affixed on departure have been broken;

(c)

the dispensation from sealing under Article 357(4) of Regu­
lation (EEC) No 2454/93 has not been granted.

The number of checks on seals shall not be less than 10 %
2.
of
the total number of T5 control copies or equivalent
documents other than those selected for a substitution check
pursuant to Article 8.

2.
The customs office of exit or the customs office to which
the T5 control copy is sent shall decide in the light of the risk
analysis referred to in Article 11 whether the specific substi­
tution check shall comprise only the substitution check or shall
also entail a physical check.

CHAPTER IV

SUBSTITUTION CHECKS

Article 8

Location and detailed methods for checks

1. Where the export declaration has been accepted at a
customs office of export which is not the customs office of
exit or the customs office to which the T5 control copy is
sent, and if the customs office of export had not carried out
a physical check, the customs office of exit shall carry out a
substitution check in accordance with this Article and without
prejudice to checks carried out under other provisions.

If the customs office of exit is not the customs office to which
the T5 control copy is sent, the substitution check shall be
carried out by the latter.

Article 10

Checking rates

1.
The total of the minimum number of substitution checks
referred to in Article 8 and specific substitution checks referred
to in Article 9 carried out each calendar year by the customs
office of exit or by the customs office to which the T5 control
copy is sent at which the products leave Community’s customs
territory shall not be less than 8 % of the number of T5 control
copies and equivalent documents covering products for which a
refund is claimed.

2. When calculating the minimum rates of checks to be
in accordance with this Article, Member States
carried out
shall disregard T5 control copies or equivalent documents for
substitution checks involving:

2.
If a visual check on the complete cargo would be insuf­
ficient to check substitution, other physical control methods
referred to in Article 5, where necessary including partial
unloading, shall be used.

(a) either quantities not exceeding:

(i) 25 000 kg in the case of cereals and rice;
(ii) 5 000 kg in the case of goods not covered by Annex I

to the Treaty;

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(iii) 2 500 kg in the case of other products;

CHAPTER VI

COORDINATION AND ADMINISTRATIVE REPORTS

(b) or refund amounts of less than EUR 1 000.

3. When implementing paragraph 2, Member States shall
fraud and abuses.
adopt appropriate provisions to prevent
the
Any checks made to that end may be counted for
purposes of calculating compliance with the minimum rates
of checks as set out in this Article.

CHAPTER V

RISK MANAGEMENT

Article 11

Risk analysis

The selection for physical checks and for substitution

1.
checks shall be based on a risk management system.

2. Member States shall carry out a risk analysis to enable the
physical checks to be targeted on those products,
individuals
and legal entities and product sectors where there is the greatest
risk that the operations referred to in Article 1 are not correctly
carried out.

SECTION 1

Coordination

Article 12

Paying agency scrutiny

Paying agencies shall scrutinise, on the basis of the payment
application files and other available information, in particular of
the documents relating to the export and the comments of the
customs services, all the evidence in those files adduced to
justify the payment of the amounts in question.

Article 13

Coordination of risk analysis and checks

The Member States shall ensure that a single body coor­

1.
dinates information on risk analysis.

2. Member States shall take steps to coordinate the checks
imposed on individual operators and combine the checks
provided for in Articles 5, 8 and 9 and the checks provided
for in Regulation (EC) No 485/2008.

3. Without prejudice to Article 592e of Regulation (EEC) No
2454/93, Member States shall set up their risk analysis taking
into account the present Regulation and the criteria set out in
Annex II, as appropriate.

Such coordinated checks shall be carried out, on the initiative or
at the request either of the Commission or of the customs
the physical checks or the paying
authorities carrying out
agencies
the
competent authorities auditing the accounts.

scrutinising the payment application file or

4.
jointly
The Member States and the Commission shall
assess the reliability and relevance of the criteria set out in
Annex II on the basis of experience acquired in order to
make, where necessary,
system and
selection parameters to make physical and substitution checks
more effective and improve targeting.

adjustments

to the

5.

The Member States shall notify the Commission of:

(a)

taken,

including instructions

the measures
to national
departments, to apply the selection system on the basis of
risk analysis, in the light of the criteria referred to in point 1
of Annex II;

SECTION 2

Administrative reports

Article 14

Reports on physical checks

1.
Each customs office of export shall make the necessary
to ensure that compliance with the rate of
arrangements
physical checks referred to in Article 6 can be verified at any
time.

Those arrangements shall show, for each product sector:

(b) the checking rates to be applied as set out in Article 6;

(a)

the number of export declarations taken into account for
the physical checks;

(c)

individual cases which could be of interest to the other
Member States.

(b) the number of physical checks carried out.

Member States to which point (a) of the third paragraph of
Article 18 applies shall notify the Commission by 1 July 2009.

The competent customs official shall produce a detailed

2.
inspection report on each physical check carried out.

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Inspection reports shall at least include relevant details on:

(d) specific substitution checks referred to in Article 9 carried

out.

(a)

transport

the place, date, time of arrival, time of completion of the
physical check, means of
the products,
whether the means of transport were empty, partially or
completely
control
procedure, the number of samples taken for a laboratory
the competent
analysis, and the name and signature of
officer; and

the beginning of

loaded at

the

for

If the customs office of exit or the customs office to which the
T5 control copy is sent has taken a sample, one of the entries
listed in Annex V shall be noted on the T5 control copy or
equivalent document
to be returned to the competent au­
thorities.

(b) date and time of receipt of information as referred to in
Article 5(7)(b) of Regulation (EC) No 800/1999,
the
indicated time for starting loading and completion of the
loading of the products in the means of transport.

A duplicate or a copy of the document shall remain at the
customs office of exit or the customs office to which the T5
control copy or equivalent document is sent, as the case may
be, and it shall be accessible for consultation in accordance with
paragraph 3.

Without prejudice to Article 9 of Regulation (EC) No 885/2006
the inspection reports and the document mentioning the reason
for selecting the export declaration for a physical check shall be
kept accessible for consultation for three years from the year of
export at the customs office which carried out the physical
check, or at one place in the Member State.

3.
Every substitution check and specific substitution check
referred to in Articles 8 and 9 shall be the subject of a report
drawn up by the customs official who carries it out. The report
shall permit monitoring of the checks carried out and shall bear
the date and the name of
the customs official. Without
prejudice to Article 9 of Regulation (EC) No 885/2006 it
shall be accessible for consultation for three years from the
year of export at the customs office which carried out the
check, or at one place in the Member State.

Article 15

T5 control copy

The customs office of export shall note on the T5 control
in

1.
copy or equivalent document accompanying the products,
box D:

The checks on the integrity of seals referred to in Article 7 and
the cases of removed or broken seals shall be registered in
accordance with Article 912c(3) of Regulation (EEC) No
2454/93.

(a) one of the entries listed in Annex III if it has carried out a

physical check;

(b) one of the entries listed in Annex IV in the case of food aid

exports.

The customs office of exit or the customs office to which
4.
the T5 control copy is sent shall
inform the competent au­
thorities referred to in Article 912a(1)(a) of Regulation (EEC)
No 2454/93 in writing, using a copy of the T5 control copy
or equivalent document, of the result of the laboratory tests,
reporting:

2.
Every customs office of exit or customs office to which
the T5 control copy is sent shall take steps to make available to
the Commission at any time details of the number of:

(a) T5 control copies and equivalent documents taken into
account for the purposes of the checks on the integrity of
seals referred to in Article 7, for the purposes of substi­
tution checks referred to in Article 8, and specific substi­
tution checks referred to in Article 9;

(b) checks on integrity of seals referred to in Article 7 carried

out;

(c) substitution checks referred to in Article 8 carried out;

(a) either one of the entries listed in Annex VI;

(b) or the results of the tests if there is a discrepancy between

the results and the product declared.

5. Where the substitution check reveals that
the relevant
rules on export refunds might not have been complied with,
the customs office of exit or the customs office to which the T5
control copy is sent shall indicate one of the entries listed in
Annex VII on the T5 control copy or equivalent document to
be returned to the competent authorities
referred to in
Article 912a(1)(a) of Regulation (EEC) No 2454/93. The
paying agency shall
inform the customs office of the action
taken as a result of the findings.

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Article 16

Annual report

and shall be read in accordance with the correlation table set
out in Annex IX.

Before 1 May each year, the Member States shall send to the
Commission a report evaluating the implementation and effec­
tiveness of the checks carried out under this Regulation and the
procedures applied to selecting the products subject to physical
checks. The report shall include the elements listed in Annex
VIII covering export declarations accepted between 1 January
and 31 December of the preceding year.

The Member States shall submit the reports to the Commission
on an electronic medium which precludes rewriting of the data
and on paper, or, when applicable, by electronic means using
the form made available to the Member States by the
Commission.

CHAPTER VII

FINAL PROVISIONS

Article 17

Repeals

Regulations (EC) No 3122/94 and (EC) No 2090/2002 are
repealed.

Article 18

Entry into force

This Regulation shall enter into force on the seventh day
following its publication in the Official Journal of the European
Union.

It shall apply as from 1 January 2009.

However, Chapter V as regards physical checks and the second
subparagraph of Article 5(2), Article 6(2), the second subpara­
graph of Article 6(3), and Article 6(4), shall apply:

(a)

for those Member States having sent their notification to the
Commission under Article 3(2) of Regulation (EC) No
3122/94 from 1 January 2009;

(b) for other Member States from the date which each Member
State shall determine and notify to the Commission or from
1 July 2009, whichever is earlier.

References to the repealed Regulations and to Regulation (EEC)
No 386/90 shall be construed as references to this Regulation

Chapter V as regards substitution checks shall apply from the
date which each Member State shall determine and notify to the
Commission or from 1 July 2009, whichever is earlier.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 17 December 2008.

For the Commission

Mariann FISCHER BOEL
Member of the Commission

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ANNEX I

METHODS TO BE FOLLOWED FOR PHYSICAL CHECKS

1.

Bulk products

1.1. Where an exporter uses sealed facilities for automatic loading and calibrated automatic weighing of bulk products,
the customs office of export shall check that the products tally with the export declaration by measuring the
quantity by using the calibrated automatic weighing information, and it shall check the nature and characteristics of
the products by representative sampling.

The customs office of export shall also check by sampling that:

(i) the weighing and loading systems do not permit products to be rerouted inside these sealed circuits or any

other manipulations;

(ii) the time limits specified for calibrated weighing equipment have not expired and that seals are intact where

sealed weighing systems are used;

(iii) the consignments weighed are actually loaded on the means of transport specified;

(iv) the data entered in the weighing records or certificates correspond to the data contained in the loading

documents.

1.2.

In the rare cases where the quantity of bulk products is not recorded by a calibrated automatic weighing system, the
customs office shall use any other means of checking which is satisfactory from the commercial point of view.

1.3. Where an export declaration only covers part of the cargo of a ship, the customs office of export shall ensure
supervision of the physical departure of the whole cargo. To this end, when the loading process is completed, the
customs office shall verify the total weight of the cargo loaded by use of the information under point 1.1 or 1.2,
with, where appropriate the information in commercial documents.

2.

Piece products

2.1. Where an exporter has declared products packaged using automatic systems for bagging, canning, bottling, etc., and
calibrated automatic weighing/measuring equipment, or put up in packaging or bottles within the meaning of
Council Directives 75/106/EEC (1), 75/107/EEC (2) and 76/211/EEC (3), the total number of bags, cans, bottles,
etc., shall
in principle be counted and the nature and characteristics of the products shall be checked on the
basis of a representative selection made by the customs office of export. The weight or volume shall be determined
by calibrated automatic weighing/measuring or by the packaging or bottles, within the meaning of the above
Directives. The customs office of export may weigh or measure one bag, can or bottle.

2.2.

If the equipment has a calibrated automatic counter, the records of the automatic counter may be taken into
account for the physical check on quantity. Point 1.1 shall apply mutatis mutandis.

2.3. Where an exporter uses pallets loaded with cartons, cans, etc., the customs office of export shall select representative
pallets and check whether the number of cartons, cans, etc. declared is present. It shall select from these pallets a
number of representative cartons, cans etc., and check whether the number of bottles, units, etc., is present.

2.4. Where the exporter does not use facilities as referred to in points 2.1 and 2.2, the customs office of export shall
count the number of bags, cans, etc. The nature, characteristics and weight/volume shall be checked on the basis of
a representative selection. Point 2.3 shall apply mutatis mutandis.

2.5. Where in the case of points 2.1 and 2.2 the contents and exact weight are indicated on the immediate packaging of
the products, that information shall be verified only in 50 % of physical checks if the products are packed in
containers or packs intended for wholesale, and the products are exported regularly by the same exporter and no
non-conformities having financial consequences greater than EUR 1 000 have been found during the previous six
months.

(1) OJ L 42, 15.2.1975, p. 1.
(2) OJ L 42, 15.2.1975, p. 14.
(3) OJ L 46, 21.2.1976, p. 1.

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3. Goods not covered by Annex I to the Treaty

3.1.

In the case of goods not covered by Annex I to the Treaty which are packaged for retail sale or subject to
appropriate marking with details of content and weight on the immediate packaging and which either meet the
requirements of the third subparagraph of Article 10 of Commission Regulation (EC) No 1043/2005 (1) or for
which the quantities of product used are those set out in Annex III to that Regulation, the customs office of export
shall begin by checking the weight and content of goods not covered by Annex I to the Treaty put up in immediate
packaging against the details on the immediate packaging. It may weigh a unit without packaging. It shall then
count and/or weigh – in principle – the total quantity of goods not covered by Annex I to the Treaty in immediate
packaging.

Points 2.1 to 2.5 shall apply mutatis mutandis.

3.2. The customs office may take a sample to verify that no substitution has taken place.

3.3. The quantity of products used in the production of goods not covered by Annex I to the Treaty may be assumed by
the customs office of export to be correct if the description and the content indicated on the immediate packaging
are consistent with the details given in the export declaration or the registered manufacturing formula.

If the manufacturing formula has not yet been checked by the competent authorities, the customs office of export
shall have the auditor of the competent authorities verify the formula and the identity of the goods afterwards.

For the purposes of this method for verifying the composition of goods not covered by Annex I to the Treaty,
Member States shall introduce in advance a procedure whereby:

(i) the composition of goods not covered by Annex I to the Treaty can be checked through the accounts and

specific documents relating to production;

(ii) it is verified, through the undertaking’s production documents, that the goods not covered by Annex I to the
Treaty produced are the same as those covered by the export declaration and the manufacturing formula and
the goods to be exported; and

(iii) the auditor of the competent authority can verify ex-post that the goods exported tally with the export

declaration concerned, the manufacturing formula and the goods produced.

3.4.

In cases where the procedure provided for in points 3.1 to 3.3 is not applied, the customs office of export shall take
representative samples, without prejudice to Article 49 of Regulation (EC) No 1043/2005.

(1) OJ L 172, 5.7.2005, p. 24.

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ANNEX II

CRITERIA FOR RISK ANALYSIS REFERRED TO IN ARTICLE 11

1. Criteria relating to the products:

(a)

their origin;

(b) their nature;

(c)

their characteristics in terms of the refund nomenclature;

(d) their value;

(e)

their customs status;

(f)

the risk of an incorrect tariff code;

(g) the amount of refund in terms of technical characteristics and the presentation of the products (fat, water, meat,

ash content, packaging, etc.);

(h) their becoming newly eligible for refunds;

(i)

the quantity;

(j) analyses of previous samples;

(k) binding tariff information (BTI).

2. Criteria relating to trade:

(a)

its frequency;

(b) the appearance of unusual trade and/or the development of new trade;

(c) diversions of trade.

3. Criteria relating to the refund nomenclature:

(a)

the rate of refund;

(b) the nomenclatures in respect of which most export refunds are paid;

(c)

the risks of incorrect refund rates in terms of technical characteristics and the presentation of the products (fat,
water, meat, ash content, packaging, etc.).

4. Criteria relating to the exporters:

(a)

their status under customs legislation (e.g. authorised economic operator);

(b) their reputation and trustworthiness;

(c)

their financial position;

(d) the appearance of new exporters;

(e) exports without any immediately apparent economic justification;

(f) previous disputes, in particular cases of fraud.

5. Criteria relating to irregularities: detected or suspected in certain product sectors.

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6. Criteria relating to the customs arrangements used:

(a)

the normal declaration procedure;

(b) the simplified declaration procedure;

(c) acceptance of the export declaration in application of Articles 790 and 791 of Regulation (EEC) No 2454/93.

7. Criteria relating to the arrangements for granting export refunds:

(a) direct exports;

(b) victualling.

8. Criteria in particular relating to substitution checks:

(a)

the export destination;

(b) the logistical evidence of the customs office of exit: new or unusual itinerary or traffic, products moved from

another office of exit;

(c) excessive journey time from the office of export;

(d) arrival outside normal port/border pattern;

(e)

the seal number is different from that declared;

(f)

the commodity code and description do not agree;

(g) the declared weight appears incorrect;

(h) inappropriate means of transport for the products;

(i)

the amount of refund.

L 339/66

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Official Journal of the European Union

18.12.2008

ANNEX III

Entries referred to in Article 15(1)(a)

— In Bulgarian:

Физическа проверка Регламент (ЕО) № 1276/2008

— In Spanish:

— In Czech:

— In Danish:

— In German:

— In Estonian:

— In Greek:

— In English:

— In French:

— In Italian:

— In Latvian:

Control físico — Reglamento (CE) no 1276/2008

fyzická kontrola nařízení (ES) č. 1276/2008

fysisk kontrol forordning (EF) nr. 1276/2008

Warenkontrolle Verordnung (EG) Nr. 1276/2008

füüsiline kontroll Määrus (EÜ) nr 1276/2008

φυσικός έλεγχος — κανονισμός (ΕΚ) αριθ. 1276/2008

physical check Regulation (EC) No 1276/2008

contrôle physique règlement (CE) no 1276/2008

controllo fisico regolamento (CE) n. 1276/2008

fiziska pārbaude, Regula (EK) Nr. 1276/2008

— In Lithuanian:

fizinė patikra, Reglamentas (EB) Nr. 1276/2008

— In Hungarian:

fizikai ellenőrzés 1276/2008/EK rendelet

— In Maltese:

— In Dutch:

— In Polish:

— In Portuguese:

— In Romanian:

— In Slovakian:

— In Slovenian:

— In Finnish:

— In Swedish:

spezzjoni fiżika Regolament (KE) Nru 1276/2008

fysieke controle Verordening (EG) nr. 1276/2008

kontrola bezpośrednia – rozporządzenie (WE) nr 1276/2008

controlo físico Regulamento (CE) n.o 1276/2008

control fizic Regulamentul (CE) nr. 1276/2008

fyzická kontrola – nariadenie (ES) č. 1276/2008

fizični pregled Uredba (ES) št. 1276/2008

fyysinen tarkastus – Asetus (EY) N:o 1276/2008

Fysisk kontroll förordning (EG) nr 1276/2008

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Official Journal of the European Union

L 339/67

ANNEX IV

Entries referred to in Article 15(1)(b)

— In Bulgarian:
— In Spanish:
— In Czech:
— In Danish:
— In German:
— In Estonian:
— In Greek:
— In English:
— In French:
— In Italian:
— In Latvian:
— In Lithuanian:
— In Hungarian:
— In Maltese:
— In Dutch:
— In Polish:
— In Portuguese:
— In Romanian:
— In Slovakian:
— In Slovenian:
— In Finnish:
— In Swedish:

Регламент (ЕО) № 2298/2001

Reglamento (CE) no 2298/2001
Nařízení (ES) č. 2298/2001
Nařízení (ES) č. 2298/2001

Verordnung (EG) Nr. 2298/2001

Määrus (EÜ) nr 2298/2001
Κανονισμός (ΕΚ) αριθ. 2298/2001

Regulation (EC) No 2298/2001

Règlement (CE) no 2298/2001

Regolamento (CE) n. 2298/2001

Regula (EK) Nr. 2298/2001

Reglamentas (EB) Nr. 2298/2001

2298/2001/EK rendelet

Regolament (KE) Nru 2298/2001

Verordening (EG) nr. 2298/2001
Rozporządzenie (WE) nr 2298/2001

Regulamento (CE) n.o 2298/2001

Regulamentul (CE) nr. 2298/2001
Nariadenie (ES) č. 2298/2001
Uredba (ES) št. 2298/2001

Asetus (EY) N:o 2298/2001

Förordning (EG) nr 2298/2001

L 339/68

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18.12.2008

ANNEX V

Entries referred to in the second subparagraph of Article 15(2)

— In Bulgarian:
— In Spanish:
— In Czech:
— In Danish:
— In German:
— In Estonian:
— In Greek:
— In English:
— In French:
— In Italian:
— In Latvian:
— In Lithuanian:
— In Hungarian:
— In Maltese:
— In Dutch:
— In Polish:
— In Portuguese:
— In Romanian:
— In Slovakian:
— In Slovenian:
— In Finnish:
— In Swedish:

Взета проба

Muestra recogida

odebraný vzorek

udtaget prøve

Probe gezogen

võetud proov

ελήφθη δείγμα

Sample taken

échantillon prélevé

campione prelevato
paraugs paņemts
Mėginys paimtas
ellenőrzési mintavétel megtörtént
kampjun meħud

monster genomen

pobrana próbka

Amostra colhida
Eșantion prelevat

odobratá vzorka

vzorec odvzet

näyte otettu

varuprov har tagits

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L 339/69

ANNEX VI

Entries referred to in Article 15(4)(a)

Съответствие на резултатите от тестовете

Resultado del análisis conforme

výsledek analýzy je v souladu

analyseresultat i orden

konformes Analyseergebnis

vastav analüüsitulemus

αποτέλεσμα της ανάλυσης σύμφωνο

Results of tests conform
résultat d’analyse conforme

risultato di analisi conforme
analīzes rezultāti atbilst
Tyrimų rezultatai atitinka eksporto deklaraciją
ellenőrzési eredmény megfelelő
riżultat tal-analiżi konformi

analyseresultaat conform

wynik analizy zgodny

Resultado da análise conforme
Rezultatul analizelor – conform

výsledok testu je v súlade

rezultat analize je v skladu z/s

analyysin tulos yhtäpitävä

Analysresultatet överensstämmer med exportdeklarationen

— In Bulgarian:
— In Spanish:
— In Czech:
— In Danish:
— In German:
— In Estonian:
— In Greek:
— In English:
— In French:
— In Italian:
— In Latvian:
— In Lithuanian:
— In Hungarian:
— In Maltese:
— In Dutch:
— In Polish:
— In Portuguese:
— In Romanian:
— In Slovakian:
— In Slovenian:
— In Finnish:
— In Swedish:

L 339/70

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Official Journal of the European Union

18.12.2008

ANNEX VII

Entries referred to in Article 15(5)

Искане за прилагане на член 15, параграф 5 от Регламент (ЕО) № 1276/2008. Идентификация
на изходното митническо учреждение или митническото учреждение на получаване на
контролното копие Т5:

Solicitud de aplicación del artículo 15, apartado 5, del Reglamento (CE) no 1276/2008.
Aduana de salida o de destino del T5: …
Žádost o použití čl. 15 odst. 5 nařízení (ES) č. 1276/2008. Identifikace celního úřadu výstupu
nebo celního úřadu určení T 5:

Anmodning om anvendelse af artikel 15, stk. 5, i forordning (EF) nr. 1276/2008. Identifi­
kation af udgangstoldstedet eller bestemmelsestoldstedet for T5: …

Antrag auf Anwendung von Artikel 15 Absatz 5 der Verordnung (EG) Nr. 1276/2008.
Identifizierung der Ausgangszollstelle oder der Bestimmungsstelle des Kontrollexemplars T5:
…

Määruse (EÜ) nr 1276/2008 artikli 15 lõike 5 kohaldamise taotlus. Väljumistolliasutus või
tolliasutus, kuhu saadetakse kontrolleksemplar T5: …
Αίτηση εφαρμογής του άρθρου 15 παράγραφος 5 του κανονισμού (ΕΚ) αριθ. 1276/2008. Προσ­
διορισμός του τελωνείου εξόδου ή του τελωνείου προορισμού του αντιτύπου ελέγχου T5: …

Request for application of Article 15(5) of Regulation (EC) No 1276/2008. Identity of the
customs office of exit or customs office receiving the control copy T5: …
Demande d’application de l’article 15, paragraphe 5, du règlement
Identification du bureau de douane de sortie ou de destination du T5: …
Domanda di applicazione dell’articolo 15, paragrafo 5, del regolamento (CE) n. 1276/2008.
Identificazione dell’ufficio doganale di uscita o di destinazione del T5: …
Pieprasījums piemērot Regulas (EK) Nr. 1276/2008 15. panta 5. punktu. Izvešanas muitas
punkta vai muitas punkta, kas saņem T5 kontroleksemplāru, identitāte: …
Prašymas taikyti Reglamento (EB) Nr. 1276/2008 15 straipsnio 5 dalį. Išvykimo muitinės
įstaiga arba įstaiga, kuriai išsiunčiamas T5 kontrolinis egzempliorius: …

(CE) no 1276/2008.

Az 1276/2008/EK rendelet 15. cikke (5) bekezdésének alkalmazására irányuló kérelem. A
kilépési vámhivatal vagy a T5 ellenőrző példányt átvevő hivatal azonosítója:
Talba għall-applikazzjoni tal-Artikolu 15, paragrafu 5, tar-Regolament (KE) Nru 1276/2008.
Identifikazzjoni tal-uffiċċju tad-dwana tat-tluq jew tal-wasla tat-T5: …

Verzoek om toepassing van artikel 15, lid 5 van Verordening (EG) nr. 1276/2008 Identificatie
van het kantoor van uitgang of van bestemming van de T5: …

Wniosek o stosowanie art. 15 ust. 5 rozporzadzenia (WE) nr 1276/2008.
Identyfikacja
urzędu celnego wyprowadzenia lub urzędu celnego otrzymującego egzemplarz kontrolny
T5: …

Pedido de aplicação do n.o 5 do artigo 15.o do Regulamento (CE) n.o 1276/2008. Identi­
ficação da estância aduaneira de saída ou de destino do T5: …

Cerere de aplicare a articolului 15 alineatul (5) din Regulamentul (CE) nr. 1276/2008. Iden­
titatea biroului vamal de ieșire sau a biroului vamal de destinație a exemplarului de control
T5: …
Žiadost’ o uplatňovanie článku 15 ods. 5 nariadenia (ES) č. 1276/2008. Identifikácia colného
úradu výstupu alebo colného úradu určenia T5: …
Zahteva se uporaba člena 15, odstavka 5, Uredbe (ES) št. 1276/2008. Identifikacija carinskega
urada izstopa ali carinskega urada, ki mu je poslan kontrolni izvod T5:

Asetuksen (EY) N:o 1276/2008 15 artiklan 5 kohdan soveltamista koskeva pyyntö. Poistu­
mistullitoimipaikan tai toimipaikan, johon T5-valvontakappale toimitetaan, tunnistustiedot: …

Begäran om tillämpning av artikel 15.5 i
utfartstullkontor eller bestämmelsetullkontor enligt kontrollexemplaret T5:

förordning (EG) nr 1276/2008. Uppgift om

— In Bulgarian:

— In Spanish:

— In Czech:

— In Danish:

— In German:

— In Estonian:

— In Greek:

— In English:

— In French:

— In Italian:

— In Latvian:

— In Lithuanian:

— In Hungarian:

— In Maltese:

— In Dutch:

— In Polish:

— In Portuguese:

— In Romanian:

— In Slovakian:

— In Slovenian:

— In Finnish:

— In Swedish:

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Official Journal of the European Union

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ANNEX VIII

Elements of the Annual Report pursuant to Article 16

1.

Checks at the customs offices of export

1.1. The number of export declarations per product sector per customs office not excluded under Article 6(6) when
calculating the minimum rate of checks. If the Member State applies Article 6(2)(b), the report shall mention the
total number of export declarations per product sector in its territory not excluded under Article 6(6) when
calculating the minimum rate of checks.

1.2. The number and percentage of physical checks carried out per product sector per customs office. If the Member
State applies Article 6(2)(b), the report shall mention the total number and percentage of physical checks carried out
per product sector in its territory.

1.3.

If applicable, a list of customs offices applying reduced rates of checks pursuant to Article 6(4)(b). If the Member
State applies Article 6(2)(b), and if it applies Article 6(4), the report shall mention the number and percentage of
physical checks carried out per product sector per customs office defined in that Article.

1.4. The number of checks by product sector which led to the detection of irregularities, the financial incidence of
irregularities detected exceeding a refund value of EUR 1 000 including, where applicable, the reference number used
for the communication referred to in Article 3 of Commission Regulation (EC) No 1848/2006 (1).

1.5.

If applicable, the updating of the number of irregularities under Article 3 of Regulation (EC) No 1848/2006 which
were communicated to the Commission in the preceding annual reports.

1.6. The requested value of refunds per product sector of declarations subjected to physical checks.

2.

Substitution checks at the customs offices of exit

2.1. The number of T5 control copies and equivalent documents per customs office of exit or the customs office to
which the T5 control copy is sent where the products for which a refund is claimed leave the Community’s customs
territory, noted as:

(a)

the number of T5 control copies and equivalent documents covering exports which were physically controlled
as meant in Article 3(a);

(b) the number of T5 control copies and equivalent documents covering export declarations which were not

physically controlled as meant in Article 3(a);

(c)

the total number of T5 control copies and equivalent documents.

2.2. The number and percentage of checks on the integrity of seals referred to in Article 7, carried out per customs office
of exit or the customs office to which the T5 control copy is sent where the products for which a refund is claimed
leave the Community’s customs territory.

2.3. The number and percentage of checks, broken down in substitution checks and specific substitution checks referred
to in Articles 8 and 9, carried out per customs office of exit or the customs office to which the T5 control copy is
sent where the products for which a refund is claimed leave the Community’s customs territory.

2.4. The number of T5 control copies and equivalent documents for which the seals affixed on departure have been
removed other than under customs supervision, or the seals have been broken or the dispensation from sealing
under Article 357(4) of Regulation (EEC) No 2454/93 has not been granted.

(1) OJ L 355, 15.12.2006, p. 56.

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2.5. The number of substitution checks referred to in Article 8 of this Regulation which led to the detection of
irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 1 000, including,
where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EC)
No 1848/2006.

The number of specific substitution checks referred to in Article 9 of this Regulation which led to the detection of
irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 1 000, including,
where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EC)
No 1848/2006.

2.6.

If applicable, the updating of the number of irregularities which were communicated to the Commission under
Article 3 of Regulation (EC) No 1848/2006 in the preceding annual report.

2.7. To what extent the customs offices of exit or the customs office to which the T5 control copy is sent applied

Article 15(5) and which information was given from the paying agencies concerned.

3.

Procedures for the selection of consignments for physical checks

3.1. A description of the procedures for the selection of consignments for physical checks, for substitution checks and

for specific substitution checks and their effectiveness.

4. Modifications of the risk analysis system or strategy

4.1. A description of all modifications of the measures notified to the Commission under Article 11(3).

5. Detailed information on selection systems and on the risk analysis system

The information in points 5.1 to 5.4 shall only be submitted if there have been modifications since the latest report.

The information in point 5.5 is requested from the Member States for the period in 2009 before their notification
of application of risk analysis pursuant to Article 11.

5.1. Description of the uniform system,

if existent, of recording the weighting rate of risks associated with each

consignment.

5.2. Description of the intervals of the periodical evaluation and revision of the assessed risks.

5.3. Description of the monitoring and feedback system in order to ensure that targeted checks are carried out or that

satisfactory reasons are recorded for not doing so.

5.4.

If there has not been any revision of risk evaluation (see point 5.2) for the latest reporting periods, explain why the
existing evaluation still remains the appropriate means to ensure the effectiveness of physical checks.

5.5.

If a risk analysis pursuant to Article 11 is not applied, explain why the existing system of checks still remains the
appropriate means to ensure the effectiveness of physical checks.

6.

Coordination with Regulation (EC) No 485/2008

6.1. Description of the measures pursuant to Article 13(1) of this Regulation which have been taken in order to improve

the coordination with Regulation (EC) No 485/2008.

7. Difficulties in applying this Regulation

7.1. Description of any difficulties encountered in the application of this Regulation and the measures taken to overcome

them or proposals to that end.

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8.

Evaluation of the checks carried out

8.1. Evaluation whether the checks have been carried out satisfactorily.

8.2. Report whether the certifying body referred to in Article 5 of Commission Regulation (EC) No 885/2006 made any
statements regarding the carrying out of physical and substitution checks in its latest report pursuant to Article 5(4)
If the report contains
of that Regulation and indicate the respective place in the report (chapter, page etc.).
recommendations on the improvement of
indicate which
measures have been implemented in order to improve the system.

the system of physical and substitution checks,

8.3. The Member States not yet having implemented the measures as meant under point 8.2 when drawing up the

annual report shall deliver this information by 31 July of the year the annual report is submitted.

9.

Suggestions for improvement

9.1. Where appropriate, suggestions for improvement, either in the application of this Regulation, or in the Regulation

itself.

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ANNEX IX

Correlation table

Regulation (EEC) No 386/90

Regulation (EC) No 3122/94

Regulation (EC) No 2090/2002

This Regulation

Article 1

Article 1(2)

Articles 1(3), 5(1), 3 and
10(4)

Article 2

Article 3(1) and 3(2)

Article 3(3)

Article 3(4)

Article 3(1)(b) and 3(2) first
subparagraph

Article 3(2) second subpara­
graph

Article 3(2)
graph

third subpara­

Article 1

Article 2

Article 3

Article 4(1)

Article 5(2)

Article 4(2) and (3)

Article 5(1)

Articles 5(1) and 6(b)

Article 5(2)

Article 5(3)

Article 5(1)

Article 5(4) and (5)

Article 6(1)

Article 6(2)(a)

Article 6(2)(b)

Article 5(3)

Article 6(3)

Article 6(a) and (c)

Article 6(4)

Article 2(1)

Article 2(2)

Article 2(3)

Article 6(5)

Article 6(6)

Article 6(7)

Article 10(2a)

Article 7

Article 3a

Article 10(1) and (2)

Article 8(1)

Article 10(4)

Article 10(3)

Article 10(2a)

Article 10(4a)

Article 8(2)

Article 8(3)

Article 9(1)

Article 9(2)

Article 10(2)

Article 10(1)

Article 2(2)

Article 2(3)

Article 10(2)

Article 10(3)

Article 3(2)

Article 1

Article 2 (1)

Article 10(2)

Article 11(1), (2) and (3)

—

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Regulation (EEC) No 386/90

Regulation (EC) No 3122/94

Regulation (EC) No 2090/2002

This Regulation

Article 3(1)

Article 3(2)

Article 3(3)

Article 4

Article 5

Article 1

Article 11(4)

Article 11(5)

Article 12

Article 13(1)

Article 13(2)

Article 14(1)

Article 14(2)

Article 15(1)

Article 15(2)

Article 8(1)

Article 8(2)

Article 8(3)

Article 10(5)(a) and 10(5a)
second subparagraph (2)

Article 10(5a) first subpara­
graph

Article 15(3)

Article 10(6)

Article 15(4)

Article 10(7) first subpara­
graph

Article 15(5)

Article 11

Article 12

Annex I (3)

Article 8(3)(a)

Article 8(3)(b)

Annex Ia

Annex Ib

Annex Ic

Annex III

Article 16

Article 17

Article 18

Annex I

Annex II

Annex III

Annex IV

Annex V

Annex VI

Annex VII

Annex VIII

Annex IX

Professional secrecy is covered by Article 6 of Regulation (EC) No 450/2008.

(1)
(2) Article 10(5a) second subparagraph is covered by Article 9(1) of Regulation (EC) No 885/2006.
(3)

Point 3(b) is covered by Article 4 of Regulation (EC) No 485/2008.