1. It is therefore necessary to replace the old advance-fixing certificates by refund certificates enabling the party concerned, on request, to know in advance the amount of refund that will be granted; whereas a single certificate may guarantee the full amount of the refund for a particular export and may cover the export of several goods during the period of validity of the certificate. ... Refund certificates serve first of all to ensure compliance with the Community's commitments vis-a-vis the World Trade Organisation (WTO) and may at the same time make it possible to determine in advance the refund that may be granted for agricultural /products/ used in the manufacture of goods exported to third countries.
2. ...for the purposes of proof and control, a refund certificate must be introduced which is valid for a period which is long enough to allow the trade to make long-term arrangements and gives the information necessary to fix the production refund.
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