Security in respect of refund certificates
Article 30
1. Refund certificates shall be issued subject to the lodging of a security guaranteeing that the economic operator will submit an application for export refunds to the competent authorities of the Member State concerned in respect of exports of non-Annex I goods carried out within the period of validity of the refund certificate. 2. The security shall be forfeited in whole or in part if the export refund was not applied for or was applied for only partially in respect of exports carried out within the period of validity of the refund certificate. Notwithstanding the first subparagraph, the security shall not be forfeited: (a) if it was due to force majeure that the goods were not exported, or were only partially exported, or that an export refund was not applied for or was applied for only partially; (b) if the amounts of export refund which were not applied for are within the level of tolerance.