the tax arrangements for income from life assurance policies can be different from those for interest on postal current accounts.

1. Processors who have declared, in accordance with Article 6(4), that they intend to export in the context of traditional trade flows or to dispatch in the context of traditional trade flows, as referred to in Article 5(2) of Regulation (EC) No 1405/2006, processed products containing raw materials which have benefited from specific supply arrangements may do so within the limits of the annual quantities indicated in the approved programme and presented in accordance with the specimen set out in the Annex to this Regulation.

1. Processors who have declared, in accordance with Article 9(4), that they intend to export in the context of traditional trade flows or regional trade, or to dispatch in the context of traditional trade flows, as referred to in Article 4(2) of Regulation (EC) No 247/2006, processed products containing raw materials which have benefited from specific supply arrangements may do so within the limits of the annual quantities indicated in Annexes II to V. The competent authorities shall deliver the requisite authorisations in such a way as to ensure that transactions do not exceed those annual quantities.

A study on the feasibility of setting up resettlement schemes in EU Member States or at EU Level, against the background of the Common European Asylum system and the goal of a Common Asylum Procedure, has been commissioned and will be released later this year.

(5) Since the quantities covered by the specific supply arrangements are limited to the supply requirements of the FOD, those arrangements do not impair the proper functioning of the internal market. In addition, the economic advantages of the specific supply arrangements should not provoke deflections of trade in the products concerned. Re-dispatching or re-exportation of those products from the FOD should therefore be prohibited. However, trade flows between the FOD are not covered by this prohibition. Nor does it apply, where processing is concerned, subject to certain conditions, to exports to third countries to promote regional trad ...[+++]e or to traditional consignments to the rest of the Community.

Such benefits do not include current transfers paid in response to events or circumstances that are not normally covered by social insurance schemes (i.e. transfers made in response to natural disasters, recorded under other current transfers or under other capital transfers).