08/07/08 - Processed Goods - No: 41/08
1. This notice is to advise you of:
- a change to the rules regarding the transfer of rights on refund certificates;
- an extension to the time limit for the submission of export refund claims;
- a reduction in the reflection period prior to the issue of weekly refund certificates;
- an extension to the validity period for tranche 1 refund certificates and weekly refund certificates applied for by 7 November 2008;
- an extension to the time limit for accepting requests for the early surrender of refund certificates; and
- a change to the rules regarding the use of the Small Exporters Reserve and refund certificates, and an increase in the amount you can claim under the Small Exporters Reserve.
2. These changes are effective from 6 July 2008.
3. If you wish to transfer the rights on your refund certificate you must notify us of the transferee details in writing. However, it is no longer a requirement to enter the details of the nominated transferee at the time of submitting your refund certificate application.
4. For refund certificates issued for use from 6 July 2008, the time limit allowed for actual receipt of your export refund claim has been extended to six months following the validity end date of your refund certificate.
5. The reflection period following the submission of weekly refund certificate applications has been reduced.
6. Details of your application will be notified to the Commission on the Monday following the week in which your application was lodged. Your refund certificate will be issued from the Wednesday immediately following this notification.
7. Refund certificates applied for under tranche 1, and subsequent weekly refund certificates applied for up to and including 7 November 2008, will be valid for the month of application plus ten months.
8. Refund certificates applied for under tranches 2 to 6, and weekly refund certificates applied for after 7 November 2008, will remain valid for the month of application plus five months.
9. If you advance fix the refund rates on your refund certificate, the rates will remain valid until the last day of the validity period of your refund certificate.
10. If you surrender the unused value of your refund certificate or extract during the first two thirds of its validity period, the forfeit of security will be reduced by 40%.
11. If you surrender the unused value of your refund certificate or extract during the last third of its validity period and one month following its expiry, the forfeit of security will be reduced by 25%.
Note: Refund certificates must be returned by 31 August of the respective period.
12. If you obtain a refund certificate you are also permitted to claim against the Small Exporters Reserve in the same budget period.
13. When you submit your claim for export refund, you must clearly state either the refund certificate number you wish to use or the Supplementary Declaration Code for the Small Exporters Reserve - 1715. If you declare both on your claim your payment will be delayed pending confirmation of which your claim is to be attributed to.
14. The amount you can claim under the Small Exporters Reserve has been increased to a maximum of €100,000 subject to sufficient funds being available.
15. Leaflet ET17 has been revised in line with changes detailed in this notice and will be available on our website shortly (www.rpa.gov.uk).
16. You will find details of these changes in Commission Regulation (EC) No 639/2008 published in Official Journal L178
. Copies can be obtained from Stationery Office bookshops and accredited agents, or ordered from the Stationery Office website (
www.tso.co.uk). You can also access Official Journals electronically by visiting the Commission’s website at (
http://eur-lex.europa.eu/en/index.htm).
Please note that the Rural Payments Agency cannot provide any warranty as to the accuracy or completeness of the Europa website. Whilst every care has been taken in producing this guidance, the regulation as published is definitive.
17. If you have any queries concerning this notice please contact the Processed Goods Exports section of the Rural Payments Agency Newcastle on the following:
| Peter Eggleston | (0191) 226 5240 |
| Richard Grainger | (0191) 226 5366 |
| Samantha McLear | (0191) 226 5038 |
 | |
| Fax | (0191) 226 5094 |
| E-mail | processedgoods@rpa.gsi.gov.uk |
Page published: 14 July 2011