# Commission Regulation (EC) No 1276/2008 of 17 December 2008 on the monitoring by physical checks of exports of agricultural products receiving refunds or other amounts, Article 10: Checking rates

Extent: E+W+S+N.I.

1. The total of the minimum number of substitution checks referred to in Article 8 and specific substitution checks referred to in Article 9 carried out each calendar year by the customs office of exit or by the customs office to which the T5 control copy is sent at which the products leave Community’s customs territory shall not be less than 8 % of the number of T5 control copies and equivalent documents covering products for which a refund is claimed.
2. When calculating the minimum rates of checks to be carried out in accordance with this Article, Member States shall disregard T5 control copies or equivalent documents for substitution checks involving:
(a) either quantities not exceeding:
(i) 25 000 kg in the case of cereals and rice;
(ii) 5 000 kg in the case of goods not covered by Annex I to the Treaty;
(iii) 2 500 kg in the case of other products;
(b) or refund amounts of less than EUR 1 000.
3. When implementing paragraph 2, Member States shall adopt appropriate provisions to prevent fraud and abuses. Any checks made to that end may be counted for the purposes of calculating compliance with the minimum rates of checks as set out in this Article.

---
Source: https://www.legislation.gov.uk/eur/2008/1276/article/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-1276/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.