Article 2

Refund certificates issued in accordance with Regulation (EC) No 1520/2000 in respect of exports of the goods for which export refunds have been abolished by Regulation (EC) No 1676/2004 may, at request of the interested party, be reduced under the conditions provided for in paragraph 2 of this article.

To be eligible for reduction of the amount of the refund certificate, the certificates referred to in paragraph 1 must have been applied for before the date of entry into force of Regulation (EC) No 1676/2004 and their validity period must expire after 30 September 2004.

The certificate shall be reduced by the amount for which the interested party is unable to claim export refunds following the entry into force of Regulation (EC) No 1676/2004, as demonstrated to the satisfaction of the national competent authority.

In making their appraisal the competent authorities shall, in cases of doubt, have regard in particular to the commercial documents referred to in Article 1(2) of Regulation (EEC) No 4045/89.

The relevant security shall be released in proportion to the reduction concerned.