Finally, it should be clear that, in order to determine whether the EOUS is to be considered as a bona fide duty drawback scheme, it has to meet the requirements of Annexes I, II and III to the basic Regulation.
Lisaks peaks olema selge, et otsustada seda, kas ekspordisuunitlusega üksuste kava puhul on tegemist heas usus kasutatava tollimaksutagastuse süsteemiga, peab see vastama algmääruse I, II ja III lisa nõuetele.