Article 13

By way of derogation from Article 12(3), losses of 2 % or less by weight inherent in the manufacture of the goods shall be eligible for refunds.

The threshold of 2 % shall be calculated as the proportion of the weight of the dry matter of all raw materials used, after deduction of the quantities referred to in Article 12(2), in relation to the weight of the dry matter of the goods actually exported, or using any other method of calculation appropriate to the conditions of manufacture of the goods.

Where the losses inherent in manufacture of the goods exceed 2 %, the excess loss shall not be eligible for refunds in respect of the quantities of agricultural products actually used. The competent authorities of Member States may, however, accept properly justified higher losses. Member States shall communicate to the Commission the cases in which the competent authorities have accepted higher losses, as well as their reasons for such acceptance.

The quantities of agricultural products actually used incorporated in residues shall be eligible for refunds.

In cases where by-products are obtained, the quantities of agricultural products actually used shall be attributed respectively to the goods exported and to the by-products.