Secretary shall prescribe such regulations or other guidance as may be necessary to administer this paragraph, and may require information reporting from any manufacturer, producer, or importer seeking application of subparagraph (A). (d) Exportation (1) In general No tax shall be imposed under this section upon the sale of any taxable virgin plastic resin or imported covered item for export, and in due course so exported. (2) Credit or refund where tax paid (A) In general Except as provided in subparagraph (B), if— (i) tax under subsection (a) was paid with respect to any taxable virgin plastic resin or any imported covered item, and (ii) such resin or item was exported by any person, credit or refund (without interest) of such tax shall be allowed or made to the person who paid such tax. (B) Condition to allowance No credit or refund shall be allowed or made under subparagraph (A) unless the person who paid the tax establishes that such person— (i) has repaid or agreed to repay the amount of the tax to the person who exported the taxable virgin plastic resin or imported covered item, or (ii) has obtained the written consent of such exporter to the allowance of the credit or the making of the refund. (3) Refunds directly to exporter The Secretary shall provide, in regulations, the circumstances under which a credit or refund (without interest) of the tax under subsection (a) shall be allowed or made to the person who exported the taxable virgin plastic resin or imported covered item, where— (A) the person who paid the tax waives their claim to the amount of such credit or refund, and (B) the person exporting the taxable virgin plastic resin or imported covered item provides such information as the Secretary may require in such regulations. 4692. Definitions and special rules (a) Definitions For purposes of this subchapter— (1) Covered item (A) In general The term covered item means a single-use product which contains taxable virgin plastic resin, including any packaging, food service product, beverage