Article 45

When goods are to be exported, the party concerned shall declare the quantities of basic products, of products derived from the processing thereof, or of products assimilated to one of those two categories in accordance with Article 3, which have actually been used, within the meaning of Article 10, in the manufacture of those goods, on which a refund will be requested, or shall otherwise refer to that composition if it has been determined in accordance with Article 10(4).

When goods have been used in the manufacture of goods to be exported, the declaration by the party concerned shall include the quantity of the goods actually used and the nature and quantity of each of the basic products, of products derived from the processing thereof and/or of products assimilated to one of those two categories in accordance with Article 3, from which the goods are derived.

The party concerned shall, in support of his declaration, supply the competent authorities with all documents and information which the latter consider relevant. The documents and information concerned may be held and submitted in electronic form.

The competent authorities shall verify the accuracy of the declaration by any appropriate means.

At the request of the competent authorities of the Member State on whose territory the customs export formalities are carried out, the competent authorities of the other Member States shall directly communicate to them all information they are able to obtain to enable the declaration made by the party concerned to be verified.