Article 4 Obligations on processors
United Kingdom
Processors shall supply proof, to the satisfaction of the competent authorities of the Member State, that the quantities imported under this Regulation have been used for the purposes of production of the products referred to in Article 1(2) and in accordance with the approval referred to in Article 5 of Regulation (EC) No 967/2006. This proof shall consist of the computerised recording in the records during or at the end of the production process of the quantities of the products concerned.
If processors have not supplied the proof referred to in paragraph 1 by the end of the third month following the month of import they shall pay, for each day of delay, a sum of EUR 5 per tonne of the quantity concerned.
If processors have not supplied the proof referred to in paragraph 1 by the end of the fifth month following the month of import, the quantity concerned shall be considered to be overdeclared for the purposes of applying Article 13 of Regulation (EC) No 967/2006.