(1) A procuring entity may make an advance payment when necessary to enable the effective implementation of a public procurement contract, but the aggregate of any advance payments made under the public procurement contract shall not exceed 10% of the value of the public procurement contract, unless otherwise justified.
(2) Unless otherwise stipulated in the public procurement contract, an advance payment shall not be made unless an advance payment guarantee is furnished in the form specified in the tendering document.
(3) The contractor shall —
(a) subject to paragraph (b), utilize materials, equipment and labour acquired with the advance payment only for fulfilment of the public procurement contract, under which the advance payment was made; and
(b) where the public procurement contract is for works, use such materials, equipment and labour exclusively at sites related to the public procurement contract.
(4) Advance payments are subject to the application of payment terms and to repayment as set out in the tendering document.