Article 8
1. Where products subject to an export levy move between two Member States in accordance with Title IX of Commission Regulation (EEC) No 1214/92 (**), paragraphs 2 and 3 shall also apply. 2. The office of departure within the meaning of Regulation (EEC) No 2726/90 shall take the necessary steps to ensure that the export levy referred to at (c) is collected, where (a) an internal Community transit document giving an office belonging to a Member State as the office of destination does not contain the entry referred to in Article 65 of Regulation (EEC) No 1214/92 because the product concerned was not subject to an export levy when the internal Community transit declaration was authenticated; and (b) under the agreement between the European Economic Community and the countries of the European Free Trade Association on common transit arrangements, that product is presented at an office of destination in an EFTA country; and (c) an export levy introduced after the date on which the internal Community transit declaration was authenticated was in force on the date on which the product was presented at the office of destination. 3. If the exporter shows to the satisfaction of the competent authority that the goods left the customs territory of the Community on a date when no export levy or a levy lower than that mentioned in paragraph 2 was applicable, no levy or, where appropriate, the lower levy shall be collected. 4. Where products subject to an export levy do not move between two Member States in accordance with Title IX of Regulation (EEC) No 1214/92 Article 31 of Commission Regulation (EEC) No 3269/92 (***) shall apply.