Each subheading of the refund nomenclature shall be provided with a numeric code of eleven consecutive digits as follows:
(a) the first eight digits shall be those of the numeric code for the relevant combined nomenclature subheading;
(b) the ninth, 10th and 11th digits shall identify the refund nomenclature subheading. If a combined nomenclature subheading is not further subdivided in the refund nomenclature the last three figures shall be '000'.
Applications for licences and licences shall bear, in section 15, the description of the product and, in section 16, the 11-digit product code of the agricultural product nomenclature for export refunds.
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