2. Extracts shall have the same legal effects as the licences from which they are extracted, within the limits of the quantity in respect of which such extracts are issued.
3. The procedures for the application for licences and the issuing and return thereof shall also apply to extracts. The licence issuing authority may provide for simplified application procedures.
4. The licence issuing authority shall deduct the quantity indicated in the extract from the original licence quantity, where applicable increased by the tolerance, and the word ‘extract’ shall be entered on the original licence beside that deducted quantity.
5. Extracts shall be issued without delay and at no additional cost, either in electronic format, or in printed format using the model set out in Annex I.
6. No further extract may be made of an extract.
7. The titular holder shall return the holder's copy of the extract which has been used or expired to the licence issuing authority, together with the titular holder's copy of the original licence.
Article 7
Period of validity
1. For the products listed in Annex II, the period of validity of the licences shall be as set out in that Annex.
2. A licence shall be valid from its actual day of issue as indicated in Section 25 of the import licence or Section 23 of the export licence as validated by the licence issuing authority's code or stamp. That day shall be included in the calculation of the period of validity of the licence.
If pursuant to specific legislation another starting date of the period of validity applies, the licence issuing authority shall additionally indicate that date preceded by the words ‘valid from’ in the boxes of the licences referred to in the first subparagraph.
Article 8
Tolerance and rounding
1. The positive or negative tolerance referred to in Article 5(4) of Delegated Regulation (EU) 2016/1237 shall be no more than 5 %.
2. When calculating quantities, the following rounding rules shall apply:
(a) where the first decimal is five or more, the quantity shall be rounded up to the first higher unit of measurement referred to in Section 17 of the licence. Where the first decimal is less than five, the decimal quantity shall be deleted;
(b) for headage-based quantities, quantities shall be rounded to the next greater whole number of head.
Article 9
Customs declaration
1. The customs declaration shall refer to the licence or extract using a specific code and the licence issue number indicated in its Section 25 of the import licence or Section 23 of the export licence, as set out in Title II of Annex B to Commission Implementing Regulation (EU) 2015/2447(19), or, where applicable, in accordance with Annex I, point 4, in Section 2.
2. The IT applications of the licence issuing authority may provide direct access for the customs office to the electronic licence or extract. If direct access is not available, the declarant or the licence issuing authority shall send the licence or extract to the customs office in electronic format.
If the IT applications of the licence issuing authority or customs office are not suited for applying the first subparagraph, licences or extracts may be sent in paper format.
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