The method of allocation for quantities which may be exported with an export refund shall be the one that:
(a)
is most suited to the nature of the product and the situation on the relevant market, allowing the most efficient use of the resources available, taking into account the efficiency and structure of Union exports and their impact on the market balance without creating discrimination between the operators concerned, and in particular between large and small operators;
(b)
is least cumbersome administratively for operators, taking into account the administrative requirements.