Article 27
The amount of the premium to be paid to producers and the reimbursement to be made by the Member States to the processors, in accordance with Articles 18 and 20 respectively of Commission Regulation (EC) No 2848/98 of 22 December 1998 laying down detailed rules for the application of Council Regulation (EEC) No 2075/92 as regards the premium scheme, production quotas and the specific aid to be granted to producer groups in the raw tobacco sector(8) shall be reduced, at the time of payment, by the deduction referred to in Article 13(1) of Regulation (EEC) No 2075/92. The amount thus reduced shall be declared by the Member States as expenditure under the Guarantee Section of the European Agricultural Guidance and Guarantee Fund.