1. Each original holder of an import licence for sugar for refining shall, within six months following the expiry of the import licence concerned, provide the Member State which issued it with proof acceptable to it that refining has taken place within the period laid down in Article 4(1)(c).
Where proof is not provided that at least 95 % of the quantity stated on the import licence has been refined, the applicant shall pay, before 1 June following the marketing year concerned, an amount equal to EUR 500 per tonne for the difference between the actual quantity for which proof of refining has been submitted and 95 % of the quantity stated on the import licence, except for exceptional reasons of force majeure.
2. Sugar undertakings approved in accordance with Article 137 of Regulation (EU) No 1308/2013 shall declare to the competent authority of the Member State before 1 March following the marketing year concerned the quantities of sugar which they have refined in that marketing year, stating:
(a)
the quantities of sugar corresponding to import licences for sugar for refining;
(b)
the quantities of sugar produced in the Union, giving the references of the approved undertaking which produced that sugar;
(c)
other quantities of sugar, stating their origin.