1.

Is the failure, in disregard of the obligations imposed on the warehouse keeper under the Community customs legislation, to keep stock records of products or goods placed under the customs warehousing procedure sufficient to deprive the exporter who has placed his products or his goods in that warehouse of entitlement to the advance payment provided for by the provisions of Commission Regulation (EEC) No 3665/87 of 27 November 1987 (1) relating to the system of export refunds in conjunction with the provisions of Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of agricultural products (2)?

2.

If the answer to the first question is in the affirmative, what conclusions should be drawn as regards the sums paid to the recipient?

(a)

in the event that it is proved that the goods have actually been exported, can the exporter be regarded as having obtained the amount of the refunds relating to those exports, wholly or in part; if in part, is it appropriate to adopt the rates of refunds as pre-established under the regulations relating to advance payment of export refunds or the rates applicable on the date of actual exportation, whether higher or lower than the pre-established rate?

(b)

in the event that there is an obligation to repay all or part of the sums received, is it appropriate, pursuant to Article 33 of Commission Regulation (EEC) No 3665/87 of 27 November 1987 relating to the system of export refunds, to add, to the amount to be repaid as unduly received, the penalty provided for by that article, although the responsibility for keeping stock records rests with the warehouse keeper, where, as in the present case, the customs warehouse is a type C private warehouse maintained by the exporter of the agricultural goods himself?