The Regulation prescribes the procedures for the application of customs arrangement – export – on agricultural products that qualify for export refunds. The system of export refunds on products is applied in accordance with the European Commission Regulation (EC) No 800/1999 of 15 April 1999 laying down common detailed rules for the application of the system of export refunds on agricultural products. The Regulation also adopts Customs Authorities Entitled to Document Customs Arrangement – Expor