Article 1
United Kingdom
The arrangements provided for in Article 2(2) and (3) of Regulation (EC) No 2005/97 shall apply to all imports in respect of which the importer provides proof, on acceptance of the declaration of release for free circulation, that the special export charge is reflected in the import price and that he has reimbursed that charge to the exporter up to the amount deductible on import into the Community as provided for in Article 2(2) of that Regulation.
Proof for the purposes of paragraph 1 may consist in any administrative, commercial or bank document acceptable to the customs authorities.
For the purposes of this Regulation, ‘exporter’ means the person shown in the EUR.1 certificate for Algeria.