1. Article 209 (c) of the Treaty, Commission officials or servants may carry out on-the-spot checks, including sample checks, in respect of operations financed by the Structural Funds and management and control systems.
2. Member States shall carry out:
(a) physical checks on goods in accordance with Article 3, at the time the customs export formalities are completed and before authorization is given for the goods in question to be exported, on the basis of documents submitted in support of the export declaration ... Without prejudice to any specific provisions which require more extensive checks, the physical checks referred to in Article 2 (a) must:
(a) take the form of spot checks conducted frequently and without prior warning;
(b) in any event, relate to not less than 5 % of the export declarations in respect of which applications are submitted for the amounts specified in Article 1 (1).
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