3. Claims to which Regulations apply.

These Regulations apply to a claim made by a claimant relating to—

(a) refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including funds to be collected in connection with these actions;

(b) levies and other duties provided for under the common organisation of the market for the sugar sector;

(c) import duties;

(d) export duties;

(e) value-added tax;

(f) excise duties;

(g) taxes on income and capital;

(h) taxes on insurance premiums;

(i) interest, administrative penalties and fines, and costs incidental to a claim relating to claims referred to in paragraphs (a) to (h), with the exclusion of any fine or penalty imposed in respect of any matter which would constitute a criminal offence if committed in the State.