1.   The preserved products may benefit from an export refund only if they are manufactured under supervision by the customs authorities and under customs control within the meaning of Article 4(13) and (14) of Regulation (EEC) No 2913/92.

2.   Production and export must be carried out during the period of validity of the export licence with advance fixing of the refund.

1.   Operators shall submit to the customs authority a declaration stating their intention to place meat under customs control with a view to manufacturing preserved products and exporting them with a refund.

This declaration shall indicate in particular the quantities involved, the identification details and the types of meat to be used as raw materials, and the places of storage.

The meat shall be presented in boxes and labelled in a manner which ensures it is clearly identifiable and can be easily associated with the accompanying declaration.

2.   Once the declaration referred to in paragraph 1 has been accepted, the meat and the processing operation shall be placed under customs control. This control shall be based on documentary and physical checks, which may be performed on the meat when it enters the procedure, or during storage or production and on the corresponding documents, particularly those referred to in paragraphs 7 and 8.

Article 3 of Council Regulation (EEC) No 386/90 (6) and Articles 2(2), 3, 4, 5, 6, 8(1), 8(2) and the first subparagraph of Article 11 of Commission Regulation (EC) No 2090/2002 (7) and Annex I thereto shall apply mutatis mutandis.

3.   Pending production, the meat referred to in paragraph 1 shall be kept permanently separate from all other beef and veal.

4.   Operators shall keep a separate record of entries of beef and veal intended for the production of preserved products.

5.   Operators shall inform the customs authorities of the places and dates of production of the preserved products and shall also notify the quantity, identification details and type of beef and veal to be used to this end.

6.   During the production of the preserved products only the beef and veal referred to in paragraph 1 may be present in the production area.

7.   For each batch of preserved products produced, operators shall keep an up-to-date record indicating:

The information referred to in point (b) shall be entered on each of the declarations referred to in Article 3(1) under customs control.

For the purposes of this paragraph, ‘batch of preserved products’ shall mean all preserved products produced at the same time and under practically identical circumstances.

8.   Detailed recipes covering the various production processes and products for which refunds are applied for under this Regulation shall be kept at the place of production. These documents, and those referred to in paragraph 7, shall be kept by operators for at least three calendar years following the year of production. The customs authorities shall have access to these documents as required for control purposes.

9.   The preserved products produced shall remain under customs control until they leave the customs territory of the Community or reach one of the destinations provided for in Article 36 of Regulation (EC) No 800/1999.

1.   Once the customs formalities for the export of the preserved products have been completed, the customs authority shall indicate the number of the declaration(s) referred to in Article 3(1) on the export declaration(s) referred to in Article 5 of Regulation (EC) No 800/1999 together with the quantities and identification details of the preserved products exported corresponding to each declaration.

2.   Once the customs formalities for export have been completed, the declaration(s) referred to in Article 3(1), with the additional information added in accordance with the second subparagraph of Article 3(7), and the copy of the export declaration(s) shall be sent through administrative channels to the body responsible for paying the export refunds.