‘ANNEX III

ELEMENTS OF THE ANNUAL REPORT PURSUANT TO ARTICLE 11

1.   Execution of checks at the customs offices of export

1.1.   The number of export declarations per sector per customs office not excluded under Article 2 when calculating the minimum rate of checks.

1.2.   Indication whether declarations were excluded under Article 2(2)(a) or under Article 2(2)(b).

1.3.   The number of physical checks carried out per sector per customs office.

1.4.   If applicable, a list of customs offices applying reduced rates of checks pursuant to Article 6(c).

1.5.   The number of checks by sector which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200 including, where applicable, the reference number used for the communication referred to in Article 3 of Council Regulation (EEC) No 595/91 (*1).

1.6.   If applicable, the updating of the number of irregularities which were communicated to the Commission in the preceding annual reports.

1.7.   The requested value of refunds per sector of declarations subjected to physical checks.

2.   Execution of substitution checks at the customs offices of exit

2.1.   The number of days per customs office of exit on which consignments of export refund products, not sealed according to the first subparagraph of Article 10(2), have left the customs territory of the Community through the particular customs office of exit.

2.2.   The number of substitution checks referred to in Article 10(2) carried out per customs office of exit.

2.3.   The number of export declarations for which the customs office of export has not sealed the means of transport or the packaging.

The number of export declarations for which the seals affixed on departure have been removed other than under customs supervision, or the seals have been broken or the dispensation from sealing under Article 357(4) of Regulation (EEC) No 2454/93 has not been granted.

2.4.   The number of specific substitution checks referred to in Article 10(2a) of this Regulation executed per customs office.

2.5.   The number of substitution checks referred to in Article 10(2) of this Regulation which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200, including, where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EEC) No 595/91.

The number of specific substitution checks referred to in Article 10(2a) of this Regulation which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200, including, where applicable, the reference number which is used for communication referred to in Article 3 of Regulation (EEC) No 595/91.

2.6.   If applicable, the updating of the number of irregularities which were communicated to the Commission in the preceding annual report.

2.7.   To what extent the customs offices of exit applied Article 10(7) of this Regulation and which information was given from the paying agencies concerned.

3.   Procedures for the selection of consignments for physical checks

3.1.   A description of the procedures for the selection of consignments for physical checks and their effectiveness.

4.   Modifications of the risk analysis system or strategy

The information in point 4.1 is requested from the Member States applying a risk analysis pursuant to Article 3(2) of Regulation (EEC) No 386/90.

4.1.   A description of all modifications of the measures notified to the Commission under Article 3(2) of Commission Regulation (EC) No 3122/94 (*2).

5.   Detailed information on selection systems and on the risk analysis system

The information in points 5.1 to 5.4 is requested from the Member States applying a risk analysis pursuant to Article 3(2) of Regulation (EC) No 3122/94. The information shall only be submitted if there have been modifications since the latest report.

The information in point 5.5 is requested from the Member States not applying a risk analysis pursuant to Article 3(2) of Regulation (EC) No 3122/94.

5.1.   Description of the uniform system, if existent, of recording the weighting rate of risks associated with each consignment.

5.2.   Description of the intervals of the periodical evaluation and revision of the assessed risks.

5.3.   Description of the monitoring and feedback system in order to ensure that targeted checks are carried out or that satisfactory reasons are recorded for not doing so.

5.4.   If there hasn’t been any revision of risk evaluation (see point 5.2) for the latest reporting periods, explain why the existing evaluation still remains the appropriate means to ensure the effectiveness of physical checks.

5.5.   If a risk analysis pursuant to Article 3(2) of Regulation (EC) No 3122/94 is not applied, explain why the existing system of checks still remains the appropriate means to ensure the effectiveness of physical checks.

6.   Coordination with Regulation (EEC) No 4045/89

6.1.   Description of the measures pursuant to Article 5 of Regulation (EEC) No 386/90 which have been taken in order to improve the coordination with Regulation (EEC) No 4045/89.

7.   Difficulties in applying Regulation (EEC) No 386/90 and this Regulation

7.1.   Description of any difficulties encountered in the application of Regulation (EEC) No 386/90 or this Regulation and the measures taken to overcome them or proposals to that end.

8.   Evaluation of the checks carried out

8.1.   Evaluation whether the checks have been carried out satisfactorily.

8.2.   Report whether the certifying body referred to in Article 3 of Commission Regulation (EC) No 1663/95 (*3) made any statements regarding the execution of physical and substitution checks in its latest report pursuant to Article 3(1) of that Regulation and indicate the respective place in the report (chapter, page etc). If the report contains recommendations on the improvement of the system of physical and substitution checks, indicate which measures have been implemented in order to improve the system.

8.3.   The Member States not yet having implemented the measures as meant under point 8.2 when drawing up the annual report shall deliver this information by 31 July of the year the annual report is submitted.

9.   Suggestions for improvement

9.1.   Where appropriate, suggestions for improvement, either in the application of the Regulation, or in the Regulation itself.

10.   Physical checks on products or goods placed under prefinancing pursuant to Article 26(7) of Regulation (EC) No 800/1999

For the physical checks, executed on the basis of payment declarations, for application of Articles 4 and 5 of Regulation (EC) No 565/80 (*4), the following shall be reported:

10.1.   The number of payment declarations per sector per customs office not excluded under Article 2 of this Regulation when calculating the minimum rate of checks.

10.2.   The number of physical checks per sector per customs office.

10.3.   The number of checks by sector which led to the detection of irregularities, the financial incidence of irregularities detected exceeding a refund value of EUR 200 including where applicable, the reference number used for the communication referred to in Article 3 of Regulation (EEC) No 595/91.