Article 21

Member States shall issue to any applicant, regardless of his place of establishment in the Union, refund certificates which are valid throughout the Union.

The refund certificates shall guarantee payment of the refund, provided that the conditions set out in Chapter V are met. Those conditions may include advance fixing of the refund rates. Certificates shall be valid in a single budget period only.

The granting of refunds for exports of basic products in the form of goods listed in Annex II to this Regulation or for cereals placed under customs control for the production of spirit drinks referred to in Article 2 of Regulation (EC) No 1670/2006 shall be conditional on production of a refund certificate issued in accordance with Article 24 of this Regulation.

The cereals referred to in the first subparagraph shall be deemed to be exported.

The first subparagraph shall not apply to the supplies referred to in the third indent of the second subparagraph of Article 4(1), Articles 33(1), 37(1), 41(1) and 43(1) of Regulation (EC) No 612/2009, or to the exports referred to in Chapter IV of this Regulation.

The granting of the refund under the advance fixing system provided for in Article 20(2) shall be conditional on production of a refund certificate showing advance fixing of the refund rates.