56It observed, specifically as regards the checks on exported goods giving entitlement to refunds, that EU legislation provides for a sort of cooperation between the exporter and the national customs authority, in order to correctly monitor exports qualifying for refunds (see, in the context of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ 1992 L 302, p. 1), as amended by Regulation (EC) No 82/97 of the European Parliament and of the Council of 19 December 1996 (OJ 1997 L 17, p. 1), judgment of 7 September 2006, Nowaco Germany, C‑353/04, EU:C:2006:522, paragraph 63).
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