Article 2 Exports from the Community of Twenty-five

Where, for the products intended for export from the Community of Twenty-five to one of the new Member States for which an export declaration has been accepted by 31 December 2006 at the latest, and for which an entitlement to the refund has not been acquired in accordance with Article 3 of Regulation (EC) No 800/1999 by that date, the beneficiary shall reimburse any refund received in accordance with Article 52 of that Regulation.