
Article 1 
By way of derogation from Article 1(4) of Regulation (EC) No 174/1999, products obtained before the date of accession in establishments of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia authorised to export to the Community before the accession date and exported from the Community in the period from the accession date to 30 April 2005 are eligible for an export refund, provided that they meet the requirements of Article 3(a) and (b) of Decision 2004/280/EC.
The document referred to in Article 3(b) of that Decision shall be as set out in Article 5(8) of Directive 92/46/EEC.
Article 2 
This Regulation shall enter into force subject to and on the date of the entry into force of the Treaty of Accession of the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Slovenia and Slovakia.
It shall apply to export declarations accepted from the date of the entry into force of this Regulation to 30 April 2005.
This Regulation shall be binding in its entirety and directly applicable in all Member States.