National Paying Agency under the Ministry of Agriculture of the Republic of Lithuania

Foreign trade administration

Export refunds

A difference between global and EU market prices may be covered by export refunds in order to create favourable conditions for EU exporters to compete in the world markets when exporting agricultural and food products to the third countries. Export refunds are also regarded as stimulation for export of excess agricultural and food products, produced within the European Union, with the purpose to maintain the price level of the single European market.  
Characteristics of export refunds
  • “Export of products” means the completing of customs export formalities followed by the exit of the products from the customs territory of the Community.
  • „Export refund is an amount applied for by an exporter when exporting agricultural and food products and goods to the third countries.
  • Export refund will not be granted for the exported products, which are not of adequate market quality on the day of export.
  • Export refund is paid solely upon a special request, made by an exporter.
Export refunds may be divided into:
1. a) Single refund:
-same for all countries of destination
    b) Differentiated refund:
- more than one rate of refund is fixed on the same product depending on the third country of destination, or
- one or more rates of refund are fixed on the same product according to the third country of destination, no rate being fixed for one or more third countries.
Entitlement to the refund is acquired:
- on leaving the customs territory of the Community, when a single refund rate applies for all third countries,
- on importation into a specific third country, when a differentiated refund applies for that third country.
2. a) “standard form of the export refund” means that an exporter receives the export refund paid when all documents necessary for a complete eligibility for an export refund are submitted;
    b) “advance on refund” means that an exporter, on the basis of a valid export licence, application for export refund and lodged security requests an advance payment of the export refund. The amount of the advance on the export refund can be at most to the amount of the export refund. For the advance on the export refund, the applicant must lodge a security equal to the amount of the export refund plus 10 %, which means 110 % of the amount of the export refund advance claimed.
3. a) "advance fixed refund" - refund rate is fixed on the day of submission of the application for an export licence or advance-fixing certificate, the rate being adjusted by any increase or corrective amount applicable to the refund;
    b) "refund determined by invitation to tender" – the refund rate is offered by the exporter and accepted by tender.
Beneficiaries to an export refund are natural or legal persons with their registered office in the EU, who export agricultural products outside EU and are registered as traders in the Export and Import measures Administration unit, National Paying Agency under Ministry of Agriculture.
Documents, that need to be submitted by the applicant in order to receive export refund:
  • Holder‘s copy of an export license (the document referred to in Article 1 of Commission Regulation (EC) No 376/2008);
  • Proof of arrival to the third country (at differentiated refunds) (customs document, original or copy, certified by customs authorities) or certificate of unloading and importation drawn up by an approved international control and supervisory agency;
  • Proof that the product is of Community origin (for Non – Annex I products);
  • Transport documents;
  • Other documents.
Export and Import measures Administration unit receives these documents from the customs:
  • Application for the payment of export refund (electronic data in export customs declarations, that meet the requirements, set out in the implementing Regulations of Community Customs Code).
  • T5 control copy (the document referred to in Articles 912a to 912g of Regulation (EEC) No 2454/93).
Document forms (in Lithuanian only):
Time limits:
Payment of the refund shall be conditional upon proof being furnished that the products covered by accepted export declarations have left the customs territory of the Community in their unaltered state within 60 days of such acceptance.
Within 12 months of the date of acceptance of the export declaration, the products shall:
  • be imported in their unaltered state into the third country or one of the third countries for which the refund applies; or
  • be unloaded in their unaltered state in a remote refund zone for which the refund applies pursuant to the conditions set out in Article 24(1)(b) and (2).
"Day of export" means the day on which the customs authorities accept the export declaration stating that a refund is to be applied for.
A product shall be considered to have been imported to the third country when the customs import formalities; in particular those concerning the collection of import duties in the third country have been completed.
Sanctions and reimbursement of the export refund
  • An exporter must return funds and pay penalties if the export refund has been unduly paid
  • An exporter must submit additional proof if there is a doubt on irregularities of the place of destination or a doubt on re-exportation
Legal basis
  • Legal acts can be accessed here
  • TARIC Consultation can be accessed here
  • Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products, considering all changes and amendments and EEG regulations which determine the market organisation for specific agricultural products.
  • Commission Implementing Regulation (EU) 2015/2296 of 9 December 2015 amending Implementing Regulation (EU) No 1366/2014 publishing, for 2015, the agricultural product nomenclature for export refunds introduced by Regulation (EEC) No 3846/87.
Last updated: 2017-03-07 10:44