Article 50
1. In the case of goods exported between 1 October and 15 October of each year, refunds shall not be paid before 16 October. As regards goods exported with presentation of a refund certificate issued in respect of a budget period, and where the Commission considers that there is a danger that the Union may not meet its international commitments, refund payments scheduled after the end of that period shall not be made before 16 October. In that case, the time limit referred to in Article 46(8) of Regulation (EC) No 612/2009 may be temporarily extended to three months and 15 days by way of a regulation to be published before 20 September in the Official Journal of the European Union . 2. For the goods listed in Annex II to this Regulation and by way of derogation from Article 24 of Regulation (EC) No 612/2009, the amount set out in Article 24(1)(a)(ii) of Regulation (EC) No 612/2009 shall apply regardless of the country or territory of destination to which the goods are exported: (a) in the case of goods which are packaged for consumer retail sale in immediate packing of a net content not exceeding 2.5 kg or in containers not holding more than 2 litres, with labelling within the meaning of point (a) of Article 1(3) of Directive 2000/13/EC of the European Parliament and of the Council ( 16 ) which mentions either the importer in the country of destination or whose text is in an official language of the country of destination or in a language easily understood in that country; (b) in cases where a particular exporter, at least 12 times in the two years preceding the date of request for an authorisation as referred to in paragraph 3, exports goods containing not more than 90 % by weight of any single basic product on which a refund is payable, which are of the same eight-digit CN code to the same consignee(s). 3. In the cases provided for in paragraph 2, Member States may, on request, grant formal authorisation exempting the exporter concerned from producing the documents required under Article 17 of Regulation (EC) No 612/2009 other than the transport document. The authorisation referred to in the first subparagraph shall be valid, unless revoked, for a maximum period of two years and shall be renewable. Member States may revoke the authorisation at their sole discretion and, in particular, shall immediately withdraw the authorisation where they have reasonable grounds to suspect that the exporter did not follow the conditions specified therein. Exemptions granted according to the first subparagraph shall be considered as risk factors to be taken into account for the purposes of Article 2(1) of Council Regulation (EC) No 485/2008 ( 17 ) . Exporters using the exemption shall mention the authorisation number on the single administrative document and on the specific application for payment as referred to in Article 28 of this Regulation. 4. By derogation from paragraph 3, in the cases provided for in point (b) of paragraph 2, Member States may exempt the exporter concerned from producing the transport documents for all exports covered by an authorisation, provided that the exporter concerned is required to produce the transport documents in respect of a minimum of 10 % of such export declarations or one per year, whichever is greater, to be selected by Member States applying the criteria laid down in Commission Regulation (EC) No 1276/2008 ( 18 ) . 5. In the case of the goods listed in Annex II to this Regulation where the export declaration was accepted not later than 30 September 2007 and for which the exporter is unable to provide the proof referred to in Article 17(1) of Regulation (EC) No 612/2009, the goods shall be deemed to have been imported into a third country on presentation of a copy of the transport document and either one of the documents listed in Article 17(2) of Regulation (EC) No 612/2009 or a bank document issued by approved intermediaries established in the Union, certifying that payment for the export has been credited to the account of the exporter opened with them, or the proof of payment. 6. For the purposes of applying Article 27 of Regulation (EC) No 612/2009, Member States shall take into account paragraph 5.