The European Union (EU) has set prices for many agricultural products that are higher than the world market level. Industrially manufactured foodstuffs are therefore usually more expensive in the EU than on the world market. The export refunds are a subsidy that are intended to balance out this price difference. In January 2016, at the 10th Ministerial Conference, the WTO decided to end the vast majority of subsidies worldwide. Prior to this decision, the EU generally reduced all export refunds for agricultural products to zero on 1 January 2014. At present, export refunds are still paid in emergency situations to support domestic agriculture/business in the event of unforeseen crises. If, in an emergency situation, an export refund is set higher than zero, this is done via _fixing regulations_. These regulations also govern in which of the following sectors a refund for the export of agricultural products can be paid: cereal rice beef milk and milk products pork eggs poultry non-Annex I goods (i.e. products that are manufactured using agricultural products, such as baked goods and confectionery). It is important here that the agricultural products and processing products are what are known as products subject to common organisation of the market. Using the CN code, please check your export goods before applying in the electronic customer tariff system (Elektronischer Zolltarif, EZT) EZT-Online to see whether an export refund will be granted for the specific goods you want to export. You can also contact your customs office for export or the main customs office Hamburg-Jonas for the current refund rate.