EU corona emergency law: Restrictions on the export of protective equipment, notably from the EU into third countries like Switzerland (Regulation 2020/402)

In mid-March 2020, the European Commission adopted, against the background of the Corona pandemic, temporal common rules for the export of personal protective equipment out of the EU. Under the new system, the export of personal protective equipment, such as medical face masks, is subject to an authorisation requirement. In a first step, the new requirement applied to all third countries alike. However, in a second step the Commission exempted a number of countries and territories, among them also the four EFTA States. How did this come about and is such different treatment of different third States legally acceptable? And what about export restrictions inside the Union's internal market, between Member States?