
Article 1 
In Article 54 of Regulation (EC) No 1043/2005, the following paragraphs 3 to 6 are added:
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3. For the goods listed in Annex II to this Regulation and by way of derogation from Article 17 of Regulation (EC) No 800/1999, the amount set out in point (b) of the first paragraph of that Article shall apply regardless of the country or territory of destination to which the goods are exported:
(a) in the case of goods which are packaged for consumer retail sale in immediate packings of net content not exceeding 2,5 kg or in containers not holding more than 2 litres, with labelling within the meaning of Article 1(3)(a) of Directive 2000/13/EC of the European Parliament and of the Council which mentions either the importer in the country of destination or whose text is in an official language of the country of destination or in a language easily understood in that country;
(b) in cases where a particular exporter, at least 12 times in the two years preceding the date of request for an authorisation as referred to in paragraph 4, exports goods containing not more than 90 % by weight of any single basic product on which refund is payable, which are of the same eight-digit CN code to the same consignee(s).
4. In the cases provided for in paragraph 3, Member States may, on request, grant formal authorisation exempting the exporter concerned from furnishing the documents required under Article 16 of Regulation (EC) No 800/1999, other than the transport document.The authorisation referred to in the first subparagraph shall be valid, unless revoked, for a maximum period of two years and shall be renewable. Member States may revoke the authorisation at their sole discretion and in particular shall immediately withdraw it where they have reasonable grounds to suspect that the exporter did not follow the conditions of the specific authorisation.Exemptions granted according to the first subparagraph shall be considered as risk factors to be taken into account for the purposes of Article 2(1) of Regulation (EEC) No 4045/89.Exporters using the exemption shall mention the authorisation number on the single administrative document and on the specific application for payment as referred to in Article 32 of this Regulation.
5. Notwithstanding paragraph 4, for the cases provided for in paragraph 3(b), Member States may exempt the exporter concerned from furnishing the transport documents for all exports covered by an authorisation, provided that the exporter concerned is required to furnish the transport documents in respect of a minimum of 10 % of such export declarations or one per annum, whichever is the greater, to be selected by Member States applying the criteria laid down in Regulation (EC) No 3122/94.
6. In the case of the goods listed in Annex II to this Regulation where the export declaration was accepted not later than 30 September 2007 and for which the exporter is unable to provide the proof referred to in Article 16(1) of Regulation (EC) No 800/1999, the goods shall be deemed to have been imported into a third country on presentation of a copy of the transport document and either one of the documents listed in Article 16(2) of Regulation (EC) No 800/1999 or a bank document issued by approved intermediaries established in the Community, certifying that payment for the export in question has been credited to the account of the exporter opened with them, or the proof of payment.For the purposes of applying Article 20 of Regulation (EC) No 800/1999 Member States shall take into account the provisions laid down in the first subparagraph.'
Article 2 
This Regulation shall enter into force on the third 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, 20 October 2006.
For the Commission
Günter VERHEUGEN
Vice-President