Article 12

For the purposes of determining the quantities of agricultural products actually used, paragraphs 2 and 3 shall apply.

All agricultural products, used within the meaning of Article 10 and conferring a right to a refund, which disappear during the normal course of the manufacturing process in such forms as steam or smoke or by conversion into non-recoverable powder or ash, shall be eligible for that refund in respect of all of the quantities used.

Any quantity of goods which is not actually exported shall not be eligible for refunds in respect of the quantities of agricultural products actually used.

If such goods have the same composition as those actually exported, a pro rata reduction in the quantities of agricultural products actually used in the manufacture of the latter may be applied.