
Article 1 
Goods in respect of which export refunds have been abolished by Regulation (EC) No 1676/2004 shall be imported free of customs duties, free of customs duties within quotas, or at reduced rates of customs duties into Bulgaria if the goods concerned are accompanied by a duly completed copy of the export declaration with the following entry in Box 44:
‘Export Refund: EUR 0/Regulation (EC) No 1676/2004’.
Article 2 

1. Refund certificates issued in accordance with Regulation (EC) No 1520/2000 in respect of exports of the goods for which export refunds have been abolished by Regulation (EC) No 1676/2004 may, at request of the interested party, be reduced under the conditions provided for in paragraph 2 of this article.
2. To be eligible for reduction of the amount of the refund certificate, the certificates referred to in paragraph 1 must have been applied for before the date of entry into force of Regulation (EC) No 1676/2004 and their validity period must expire after 30 September 2004.
3. The certificate shall be reduced by the amount for which the interested party is unable to claim export refunds following the entry into force of Regulation (EC) No 1676/2004, as demonstrated to the satisfaction of the national competent authority.In making their appraisal the competent authorities shall, in cases of doubt, have regard in particular to the commercial documents referred to in Article 1(2) of Regulation (EEC) No 4045/89.
4. The relevant security shall be released in proportion to the reduction concerned.
Article 3 

1. To be eligible for consideration under Article 2, the national competent authority must receive the requests by 7 November 2004 at the latest.
2. Member States shall notify the Commission not later than 14 November 2004 of the amounts for which reductions have been accepted in accordance with Article 2(3) of this Regulation. The notified amounts shall be taken into account for the determination of the amount for which refund certificates for use before 1 December 2004 may be issued.
Article 4 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 30 September 2004.
For the Commission
Olli REHN
Member of the Commission