Article 26

Applications for advance fixing of the refund rates shall concern all the applicable refund rates.

The application for advance fixing may be submitted either at the time of the application for the refund certificate or at any time from the day on which the refund certificate is granted.

Applications for advance fixing shall be made in accordance with Section II of Annex VI using the form set out in Annex I to Regulation (EC) No 376/2008. The advance fixing shall not apply to exports taking place before the date on which the application was submitted.

Applications for advance fixing submitted on a Thursday shall be deemed to have been submitted on the following working day.