3. By way of derogation from paragraphs 1 and 2 of this Article, Article 7(2) and (4), Articles 8, 11 and 13, Article 17(1), Articles 20, 23, 31, 32 and 34, Article 35(6) and Articles 41, 45, 46 and 48 of Regulation (EC) No 376/2008 shall not apply to the refund certificates referred to in this Regulation.

4. For the purposes of Articles 39 and 40 of Regulation (EC) No 376/2008, certificates valid until 30 September may not be extended.

In such cases, the certificate shall be cancelled for any amounts not applied for due to

force majeure

and the relevant security shall be released.

Article 23

1. Applications for refund certificates, except those in respect of food aid operations referred to in Article 36, shall be valid only if a security equal to 10 % of the amount applied for has been lodged in accordance with the conditions set out in Article 14 of Regulation (EC) No 376/2008.

2. The security shall be released in accordance with the conditions set out in Article 40 of this Regulation.

Article 24

1. The application for a refund certificate and the refund certificate itself shall be based on the form ‘Export Licence or Advance Fixing Certificate’ set out in Annex I to Regulation (EC) No 376/2008 and shall indicate the amount in euros.

Those documents shall be completed in accordance with the instructions set out in Annex VI to this Regulation.

2. Where the applicant does not have the intention to export from a Member State other than that in which he is applying for the refund certificate, the competent authority may keep the ensuing refund certificate, notably in electronic format. In such cases, the competent authority shall inform the applicant that his refund certificate has been registered and provide him with the information set out on the holder’s copy of the refund certificate, hereinafter ‘Copy No 1’. The issuing authorities’ copy of the refund certificate, hereinafter ‘Copy No 2’, shall not be issued.

The competent authority shall record all the information from the refund certificates referred to in Sections III and IV of Annex VI and the amounts claimed under the certificate.

Article 25

1. Obligations deriving from certificates shall not be transferable. Rights deriving from certificates may be transferred by their titular holder during the period of their validity, provided that the rights deriving from each certificate or extract thereof are transferred to a single transferee only. Such transfer shall relate to the amounts not yet attributed to the certificate or extract.

2. Transferees may not further transfer their rights but may transfer them back to the titular holder. Transfers back to the titular holder shall relate to amounts not yet attributed to the certificate or extract. In such cases, one of the entries set out in Annex VIII shall be made by the issuing authority in box 6 of the certificate.

3. In the event of a request for transfer by the titular holder or in the event of a transfer back to the titular holder by the transferee, the issuing authority or the agency or agencies designated by each Member State shall enter the following on the certificate or, where appropriate, on the extract thereof: