Article 1

Regulation (EC) No 2090/2002 is amended as follows:

1. 1..

   in Article 10 (2), the second and third subparagraphs are replaced by the following:

   ‘The number of substitution checks carried out each calendar year shall not be less than the number of days on which consignments of export refund products, not sealed according to the first subparagraph, leave the Community's customs territory through the customs office of exit concerned.

   Where only one exporter is subject to the substitution check, that number may not be less than half the number of days on which consignments of export refund products, not sealed according to the first subparagraph, leave the Community's customs territory through the customs office of exit concerned.’;

2. 2..

   Article 11 is replaced by the following:

   ‘Article 11

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

   The reports shall be submitted on an ISO 9660 compatible CD-ROM or equivalent electronic data medium and on paper.

   For the 2005 annual report covering declarations accepted in 2004, Member States may choose not to report:

   • the financial incidence of irregularities between EUR 200 and EUR 4 000 under point 1.5, 2.5 and 10.3 of Annex III,

   • the information requested under point 1.7 of Annex III.’;

3. 3..

   the text in the Annex to this Regulation is added as Annex III.