commiss regul ec februari lai derog regul ec product form good cover annex treati export countri switzerland liechtenstein commiss european commun regard treati establish european commun regard council regul ec decemb lai trade arrang applic good result process agricultur product articl thereof articl commiss regul ec juli lai common detail rule applic system grant export refund agricultur product export form good cover annex treati criteria fix amount refund commiss regul ec april lai common detail rule applic system export refund agricultur product appli export product form good cover annex treati articl regul ec entitl export refund acquir import specif countri differenti refund appli countri articl regul lai condit payment differenti refund document suppli proof good arriv destin case differenti refund articl regul ec part refund calcul lowest refund rate paid applic export proof furnish product left custom territori commun agreement european commun swiss confeder amend agreement european econom commun swiss confeder juli sign octob provision applic februari virtu council decis ec decemb conclus provision applic agreement european commun swiss confeder amend agreement european econom commun swiss confeder juli provis applic process agricultur product pursuant decis ec export process agricultur good switzerland liechtenstein februari longer elig export refund commun decid introduc refund swiss domest refer price lower commun domest refer price decis ec introduc special provis administr cooper aim combat irregular fraud custom export refund relat matter light provis order avoid imposit unnecessari cost oper commerci trade countri derog regul ec requir proof import case differenti refund export refund fix countri destin question account fact lowest rate refund determin measur laid decis ec appli februari regul appli date enter forc immedi measur provid regul accord opinion manag committe horizont question trade process agricultur product list annex treati adopt regul articl derog articl regul ec differenti refund result sole refund fix switzerland liechtenstein proof custom import formal complet condit payment refund respect good cover regul ec list tabl ii protocol agreement european commun swiss confeder juli articl fact export refund fix respect export switzerland liechtenstein good cover regul ec list tabl ii protocol agreement european commun swiss confeder juli account determin lowest rate refund mean articl regul ec articl regul enter forc dai public offici journal european union appli februari regul bind entireti directli applic member state brussel februari commiss günter verheugen vice presid oj regul amend regul ec oj oj regul amend regul ec oj oj regul amend regul ec oj oj oj oj