Article 1

By way of derogation from the first subparagraph of Article 39(2) of Regulation (EC) No 1043/2005, the validity of refund certificates issued pursuant to that Regulation whose term of validity expires on 31 July 2006 or 31 August 2006 shall, on application by the holder, be extended until 30 September 2006 for the amount of the exports not carried out.

Where the system of advance fixing of refund is applied, the refund rate in force on the day on which the application for advance fixing was lodged shall apply to goods exported during the extended period of validity of the refund certificate.

By way of derogation from Article 7(1) and Article 34(1) of Regulation (EC) No 800/1999, the 60-day time limit for leaving the customs territory of the Community shall, on application by the exporter, be extended to 150 days for goods for which customs export formalities were completed by 20 July 2006 at the latest.

The 10 % and 15 % increases referred to in Article 25(1) and in the second subparagraph of Article 35(1) respectively of Regulation (EC) No 800/1999 shall not apply to exports carried out by 20 July 2006 at the latest under the derogation provided for in Article 46 of Regulation (EC) No 1043/2005 or to those carried out under certificates applied for by 20 July 2006 at the latest.

If entitlement to refund is lost due to the exceptional circumstances in Lebanon, the penalty provided for by Article 51(1)(a) of Regulation (EC) No 800/1999 shall not apply.