Judgment_paragraph 6 · C-464/06

6Article 5 of Regulation No 800/1999 is worded as follows:1. “Day of export” means the day on which the customs authorities accept the export declaration stating that a refund is to be applied for.2. The date of acceptance of the export declaration shall determine:(a) the rate of refund applicable where the refund is not fixed in advance;(b) any adjustments to be made to the rate of refund where it is so fixed in advance;(c) the quantity, nature and characteristics of the product exported.3. Any other act having the same effect in law as acceptance of the export declaration shall be deemed equivalent to such acceptance.4. The document used on export to qualify for a refund shall include all information necessary to calculate the refund, and in particular:(a) for products:— a description, simplified where appropriate, of the products in accordance with the export refund nomenclature, together with the refund nomenclature code and, where necessary to calculate the refund, the composition of the products concerned or a reference thereto,— the net mass of the products or, where applicable, the quantity expressed in the unit of measurement to be used when calculating the refund;(b) in the case of goods, the provisions of [Commission Regulation (EC) No 1222/94 of 30 May 1994 laying down common detailed rules for the application of the system of granting export refunds on certain agricultural products exported in the form of goods not covered by Annex II to the Treaty, and the criteria for fixing the amount of such refunds] shall apply.5. At the time of acceptance or of the act envisaged in paragraph 3, the products shall be placed under customs control... until they leave the customs territory of the Community....7. All persons exporting products for which they claim a refund shall be required to:(a) lodge the export declaration with the competent customs office in the place where the products are to be loaded for export transport;(b) inform that customs office at least 24 hours prior to starting the loading operations and indicate the anticipated duration of loading.......The competent customs office may authorise the loading operations after having accepted the export declaration, before expiry of the time-limit referred to in point (b).The competent customs office must be able to make physical checks and identify the goods for transport to the office of exit from the customs territory of the Community....’