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Seeds for use on properties located in a third country adjacent to the customs territory of the Community and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question may be exported free of export duties.
The relief referred to in Article 119 shall be limited to the quantities of seeds required for the purpose of operating the property. It shall be granted only for seeds exported directly from the customs territory of the Community by the agricultural producer or on his behalf.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.