Proizvodi, za katere so se do 31. marca 1996 zaključile carinske izvozne formalnosti v državi članici, ki ni Združeno kraljestvo, se lahko, preden dosežejo svojo končno destinacijo, ponovno vnesejo v carinsko območje Skupnosti in uvrstijo v odložilni režim v prosti coni ali prostem skladišču za 60 dni, ne da bi izgubili pravico do izplačila nadomestila.
Products for which customs export formalities were completed in a Member State other than the United Kingdom by 31 March 1996 may, before reaching their final destination, be reintroduced into the customs territory of the Community and placed under suspension arrangements in a free zone or free warehouse for sixty days without losing the right to payment of the refund.