Article 15
Prohibition of drawback of, or of exemption from, customs duties 1. Non-originating materials used in the manufacture of products originating in the Community, in Ceuta and Melilla or in one of the other countries referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Chapter V shall not be subject in the Community or in Ceuta and Melilla to drawback of, or exemption from, customs duties of any kind. Products in Chapter 3 or under heading Nos 1604 and 1605 of the Harmonised System and originating in the Community within the meaning of this Regulation as provided for in Article 2(1)(c), for which a proof of origin is issued or made out in accordance with the provisions of Chapter V shall not be subject in the Community to drawback of, or exemption from, customs duties of any kind. 2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in Ceuta and Melilla to materials used in manufacture and to products covered by the second subparagraph of paragraph 1, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from those materials are exported and not intended for home use. 3. The exporter of products covered by a proof or origin must be able to produce at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to those materials have actually been paid. 4. The provisions of paragraphs 1, 2 and 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9, and products in a set within the meaning of Article 10, when such items are non-originating. 5. The provisions of paragraphs 1 to 4 shall not preclude the application of an export refund system for agricultural products, applicable upon export. CHAPTER V PROOF OF ORIGIN