ANNEX IISupplementary provisions
ANNEX II CRITERIA FOR RISK ANALYSIS REFERRED TO IN ARTICLE 11 1. Criteria relating to the products: (a) their origin; (b) their nature; (c) their characteristics in terms of the refund nomenclature; (d) their value; (e) their customs status; (f) the risk of an incorrect tariff code; (g) the amount of refund in terms of technical characteristics and the presentation of the products (fat, water, meat, ash content, packaging, etc.); (h) their becoming newly eligible for refunds; (i) the quantity; (j) analyses of previous samples; (k) binding tariff information (BTI). 2. Criteria relating to trade: (a) its frequency; (b) the appearance of unusual trade and/or the development of new trade; (c) diversions of trade. 3. Criteria relating to the refund nomenclature: (a) the rate of refund; (b) the nomenclatures in respect of which most export refunds are paid; (c) the risks of incorrect refund rates in terms of technical characteristics and the presentation of the products (fat, water, meat, ash content, packaging, etc.). 4. Criteria relating to the exporters: (a) their status under customs legislation (e.g. authorised economic operator); (b) their reputation and trustworthiness; (c) their financial position; (d) the appearance of new exporters; (e) exports without any immediately apparent economic justification; (f) previous disputes, in particular cases of fraud. 5. Criteria relating to irregularities: detected or suspected in certain product sectors. 6. Criteria relating to the customs arrangements used: (a) the normal declaration procedure; (b) the simplified declaration procedure; (c) acceptance of the export declaration in application of Articles 790 and 791 of Regulation (EEC) No 2454/93. 7. Criteria relating to the arrangements for granting export refunds: (a) direct exports; (b) victualling. 8. Criteria in particular relating to substitution checks: (a) the export destination; (b) the logistical evidence of the customs office of exit: new or unusual itinerary or traffic, products moved from another office of exit; (c) excessive journey time from the office of export; (d) arrival outside normal port/border pattern; (e) the seal number is different from that declared; (f) the commodity code and description do not agree; (g) the declared weight appears incorrect; (h) inappropriate means of transport for the products; (i) the amount of refund.