
Article 1 
By way of derogation from Article 16 of Regulation (EC) No 800/1999, where the differentiation of the refund is the result solely of a refund not having been fixed for Bulgaria proof that the customs import formalities have been completed shall not be a condition for payment of the refund in respect of all goods listed in Annex B to Regulation (EC) No 1520/2000, which are covered by Regulation (EC) No 1676/2004.
Article 2 
The fact that no export refund has been fixed in respect of the export to Bulgaria of the goods listed in Annex B to Regulation (EC) No 1520/2000, which are covered by Regulation (EC) No 1676/2004, shall not be taken into account in determining the lowest rate of refund within the meaning of Article 18(2) of Regulation (EC) No 800/1999.
Article 3 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 October 2004.
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