Most of that refraction in the eye takes place at the first surface, since the transition from the air into the cornea is the largest change in index of refraction which the light experiences. About 80% of the refraction occurs in the cornea and about 20% in the inner crystalline lens.
The cornea and the lens are the eye's most important refractive structures. Light first passes through the cornea, which has a curved surface.
Most refraction in the eye occurs when light rays travel through the curved, clear front surface of the eye (cornea). The eye's natural lens also bends light rays. Even the tear film on the surface of the eye and the fluids inside the eye (aqueous humor and vitreous) have some degree of refractive ability.