{
  "url": "https://openlegislation.uk/eu-regulation-2008-491/article-10",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-491/article-10.json",
  "legislation": "eur/2008/491",
  "legislation_title": "Commission Regulation (EC) No 491/2008 of 3 June 2008 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 concerning production refunds in the cereals sector",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-491",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": null,
  "text": "1. The security provided for in Article 9(2) shall be released only once the competent authority has received proof that the product falling within CN code 3505 10 50:\n(a) has been used within the customs territory of the Community to manufacture products other than those listed in Annex II; or\n(b) has left the customs territory of the Community, in the case of direct export to third countries.\n2. The proof referred to in paragraph 1(a) shall consist of a declaration submitted by the manufacturer to the competent authority, indicating:\n(a) whether the product in question is to be processed;\n(b) that the product will be used to manufacture only products other than those listed in Annex II;\n(c) that the product in question will be sold only to a party who will take the undertaking mentioned in point (b), on the basis of either a contractual clause established for that purpose or a specific condition mentioned in the sales invoice; the manufacturer shall retain a copy of the sales contract or of the sales invoice, to be kept at the disposal of the competent authority;\n(d) that he is aware of the provisions of paragraph 8;\n(e) the name and address of the party who receives the product and the quantity involved if the product is transferred;\n(f) the number of the T 5 control copy if the buyer is located in another Member State.\n3. At the end of each quarter, the manufacturer shall forward copies of the declaration referred to in paragraph 2 to his competent authority within 20 working days. On receipt, the competent authority concerned shall forward the same documents to the competent authority of the buyer within 20 working days.\n4. Both manufacturers and buyers of the product falling within CN code 3505 10 50 must have stock records of a type approved by the Member States so that compliance with the undertakings and information contained in the manufacturer's declaration referred to in paragraph 2 can be verified. The competent authorities of the Member States will carry out verifications on the basis of these stock records with reference to financial accounts, including invoices and bank extracts, as necessary to satisfy themselves of the quantitative operations recorded.\nHowever, the buyers who, each quarter, use a quantity of the products within this CN code which is less than 1 000 kg, can be exempted from this obligation.\n5. The verification provided for in paragraph 4 shall be made by the competent authorities of the respective Member States at the premises of the manufacturer and of the buyer after the end of each quarter. Such checks shall focus on reconciling global data relating to that period for the manufacturers and buyers concerned, and with detailed verification of at least 10 % of all the transactions and utilizations which have taken place.\nSuch verification shall be determined by the competent authorities on the basis of a risk analysis, taking into account the importance of the quantities and sums involved, findings from previous verifications, and other factors to be decided by the competent control authorities.\nEach verification operation must be completed not later than five months after the end of each quarter.\nThe competent authority of the manufacturer must have the results of each verification at its disposal not later than 20 working days after the end of each check.\nWhere such verifications take place in two or more Member States, the competent authorities concerned shall communicate the results of the verifications made as part of the procedures referred to in Council Regulation (EEC) No 1468/81.\n6. If irregularities are found in 3 % or more of the checks referred to in paragraph 5, the competent authorities shall intensify checks.\nWhere the results of verifications so warrant, the authority which released the security shall apply the penalty provided for in paragraph 8 to the manufacturer concerned.\n7. When the product in question is the subject of intra-Community trade or is exported to third countries via the territory of another Member State, a T 5 control copy shall be issued in accordance with Commission Regulation (EEC) No 2454/93.\nBox 104 of the control copy shall include, under the heading ‘Other’, one of the entries listed in Annex III to this Regulation.\n8. If the conditions laid down in paragraphs 1 to 7 are not met, the competent authority of the Member State concerned shall, without prejudice to national sanctions, require payment of an amount equivalent to 150 % of the highest refund applicable to the product in question during the 12 preceding months.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 144, 2.6.1981, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 253, 11.10.1993, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/491/article/10",
    "retrieved_at": "2026-11-01T14:52:15.594076+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}