# Commission Delegated Regulation (EU) No 907/2014 of 11 March 2014 supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro, Article 28: Export refunds and trade with third countries

Extent: E+W+S+N.I.

(1.) For amounts relating to imports and for export taxes, fixed in euro ... relating to agricultural support and applicable in sterling, the conversion rate shall be specifically equal to the rate applicable pursuant to Article 18(1) of Regulation (EEC) No 2913/92.
(2.) For export refunds fixed in euro and for prices and amounts expressed in euro in the law applying in the constituent nation regarding trade with third countries, the operative event for the exchange rate shall be the acceptance of the customs declaration.
(3.) For the purpose of calculating the standard import value of fruit and vegetables referred to in Article 136(1) of Implementing Regulation (EU) No 543/2011, in order to determine the entry price referred to in Article 137(1) of that Regulation, the operative event for the exchange rate for the representative prices used to calculate that standard value and the amount of the reduction referred to in Article 134(3) of that Regulation shall be the day to which the representative prices relate.

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Source: https://www.legislation.gov.uk/eur/2014/907/article/28 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-907/article-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.