1.   On the release for free circulation of pure-bred breeding animals of the bovine species falling within CN code 0102 10, importers shall present the following to the customs authorities of the Member State in respect of each animal:

2.   In addition, importers shall submit a written declaration to the customs authorities to the effect that, except in cases of force majeure, the animal will not be slaughtered within 24 months of the day on which it is imported.

3.   By no later than the end of the 27th month following that of release for free circulation, importers shall provide the customs authorities of the Member State of import with proof that the animal:

The proof referred to in (a) shall consist in a certificate drawn up by the association, organization or official body of the Member State keeping the herd book or an official veterinarian. The proof referred to in (b) shall consist in a certificate drawn up by an official body designated by the Member State. These proofs shall be checked in the computerised database provided for in Article 5 of Regulation (EC) No 1760/2000 of the European Parliament and of the Council (8) once this database is operational.

4.   Failure to observe the requirement relating to the period of 24 months, except where paragraph 3(b) applies, shall result in classification of the animal in question under CN code 0102 90 and shall give rise to proceedings to recover import duties not collected, in accordance with Regulation (EEC) No 2913/92.

5.   The provisions relating to the age limit referred to in Article 1 and the obligations specified in paragraphs 2, 3, and 4 of this Article, shall not apply to imports of pure-bred breeding animals originating in and coming from Iceland, Norway and Switzerland.

6.   This Article shall not affect the application of Article 7, second paragraph, of Directive 77/504/EEC.

1.   The granting of the refund on female pure-bred breeding animals shall be subject to the presentation, in respect of each animal, at the time customs export formalities are completed, of the original and a copy of:

However, by way of derogation from point (b), Member States may authorise the presentation of a single certificate for a batch of animals.

2.   The originals of both certificates referred to in paragraph 1 shall be returned to the exporter and the copies, certified as true copies by the customs authorities, shall be attached to the refund payment application.

1.   Before release for free circulation of pure-bred breeding animals re-imported into the Community, any export refund granted must be repaid or the necessary measures taken by the competent authorities for such sums to be withheld if they have not already been paid.

2.   If, at the time customs import formalities are completed for animals falling within CN code 0102 10, the pedigree certificate shows that the breeder is established in the Community, the importer must also give proof that no refund has been granted or that any refund granted has been repaid. If such proof cannot be provided, an export refund equal to the highest import duty applicable to animals of the bovine species falling within CN code 0102 90 on the day of re-importation into the Community shall be considered as having been paid.