Article 199 Granting of export refund
United Kingdom
Refunds on products listed in point (a) of Article 196(1) exported as such without further processing shall only be granted on application and on presentation of an export licence.
The refund applicable to products listed in point (a) of Article 196(1) shall be the refund applicable on the day of application for the licence or the refund resulting from the tendering procedure concerned and, in the case of a differentiated refund, the refund applicable on the same day:
for the destination indicated on the licence; or
for the actual destination if it differs from the destination indicated on the licence, in which case the amount applicable shall not exceed the amount applicable to the destination indicated on the licence.
The refund shall be paid upon submission of proof that:
the products have been exported from the United Kingdom in accordance with the applicable export provisions, as construed in accordance with section 35(2) of the Taxation (Cross-border) Trade Act 2018;
in the case of a differentiated refund, the products have been imported into the destination indicated on the licence or another destination for which a refund was fixed, without prejudice to point (b) of paragraph 2.