This Regulation supplements Regulation (EU) No. 1305/2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) by inserting new article 399, which lays down exceptional temporary support to farmers and SMEs particularly affected by the COVID-19 crisis. Support shall be granted to farmers, as well as to SMEs active in processing, marketing or development of agricultural products covered by Annex I to the Treaty on the Functioning of the European Union or cotton, except fishery products. The support shall take the form of a lump sum payment to be paid by 30 June 2021. The subsequent reimbursement by the Commission shall be made in accordance with budget appropriations and subject to available funding. The level of payment may be differentiated by categories of beneficiaries, in accordance with objective and non-discriminatory criteria.