Commission Delegated Regulation (EU) 2020/760 of 17 December 2019 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council as regards the rules for the administration of import and export tariff quotas subject to licences and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the lodging of securities in the administration of tariff quotas

CHAPTER I

Introductory provisions

Article 1

Scope

This Regulation lays down rules supplementing Regulations (EU) No 1306/2013 and (EU) No 1308/2013, respectively, as regards:

(a) the conditions and eligibility requirements that an operator has to fulfil to submit an application within the tariff quotas listed in Annex I to Implementing Regulation (EU) 2020/761;

(b) rules on the transfer of rights between operators;

(c) the lodging and release of securities;

(d) providing, where necessary, for any particular specific characteristics, requirements or restrictions applicable to the tariff quota;

(e) the specific tariff quotas provided for in Article 185 of Regulation (EU) No 1308/2013.

Article 2

Other applicable rules

Regulation (EU) No 952/2013 of the European Parliament and of the Council (¹) and Commission Delegated Regulations (EU) 2022/127 (²), (EU) 2015/2446 (³), (EU) 2016/1237 (⁴) and (EU) 2025/1269 (⁵), and Commission Implementing Regulations (EU) 2016/1239 (⁶) and (EU) 2025/1272 (⁷) shall apply, unless otherwise provided for in this Regulation.

CHAPTER II

Common rules

Article 3

Conditions and eligibility requirements

By way of derogation from the first subparagraph, prior registration of operators shall not be required where the reference quantity requirement referred to in paragraph 3 was suspended in accordance with Article 9(9).

Article 4

Lodging of a security

Issuing of the following licences shall be subject to the lodging of a security:

(a) import licences;

(b) export licences for the cheese quota opened by the United States of America set out in Section 2 of Chapter 7 of Implementing Regulation (EU) 2020/761.

Article 5

Release and forfeiture of securities

National competent authorities shall check the use of licences made available via the electronic system for agricultural non-customs formalities (ELAN) referred to in Article 3 of Delegated Regulation (EU) 2025/1269 directly in that system. When the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239 allow customs authorities to make attributions to licences or extracts directly in the national electronic systems of Member States, then the national competent authorities shall check the use of licences directly in those systems. When licences have been used in paper version or paper extracts have been made out of them, the first subparagraph of this paragraph applies.

Article 6

Publication of names of operators that hold licences for tariff quotas for which prior registration of operators is required

Article 7

Transfer of licences

Where the licence transfer concerns tariff quotas for which prior registration of operators is required, the transferee shall fulfil the following requirements prior to the licence transfer:

(a) it shall be registered in the LORI electronic system referred to in Article 13;

(b) it shall have submitted the declaration of independence referred to in Article 12 for the tariff quotas concerned by the licence transfer, except where these requirements are suspended in connection with the suspension of the reference quantity requirement pursuant to Article 9(9) of this Regulation.

Provision of the evidence may be simplified where the transferee is the titular holder of another, valid import licence issued under this Regulation, for the tariff quota order number and the tariff quota period concerned. In such case, the transferee may request its licence issuing authority, to submit a copy or reference to the electronic equivalent of the licence to the licence issuing authority of the transferor. Such copy shall constitute sufficient evidence of the fulfilment of the conditions and eligibility requirements set out in paragraph 3, 4 and 6, irrespective of whether it is in paper or electronic format.

Article 8

Proof of trade

The minimum quantity of products to be exported from the Union or released for free circulation in the Union in each of the two consecutive 12-month periods ending 2 months before the first application may be submitted for the tariff quota period is set out in Annexes II to XIII to Implementing Regulation (EU) 2020/761.

For the purposes of the first subparagraph, the following shall apply:

(a) for the garlic tariff quotas listed in Annex VI to Implementing Regulation (EU) 2020/761, the sector concerned shall be the fruit and vegetables sector as listed in point (i) of Article 1(2) of Regulation (EU) No 1308/2013;

(b) for the mushrooms tariff quotas listed in Annex VII to Implementing Regulation (EU) 2020/761, the sector concerned shall be the processed fruit and vegetables products sector as listed in point (j) of Article 1(2) of Regulation (EU) No 1308/2013.

By way of derogation from paragraph 1, the proof of trade shall cover:

(a) for the beef and veal tariff quotas listed in Annex VIII to Implementing Regulation (EU) 2020/761: the period of 12 months ending 2 months before the first application may be submitted for the tariff quota;

(b) for the Canada pigmeat import quota opened under order number 09.4282: in addition to products from the pigmeat sector as defined in point (q) of Article 1(2) of Regulation (EU) No 1308/2013, products falling under CN codes 0201, 0202, 0206 10 95 or 0206 29 91 ;

(d) for the cheese export quota opened by the United States of America, referred to in Articles 58 to 63 of Implementing Regulation (EU) 2020/761 products falling under CN code 0406, exported to the United States of America in at least one of the three calendar years prior to the month of September preceding the start of the tariff quota period.

Operators shall provide the proof of trade to the licence issuing authority by means of any of the following:

(a) customs data showing release for free circulation in the Union and containing, as required by the Member State concerned a reference to the operator as declarant referred to in Article 5(15) of Regulation (EU) No 952/2013 or as importer referred to in Group 3 of Chapter 3 of Title I of Annex B to Delegated Regulation (EU) 2015/2446 and in Group 3 of Title II of that Annex;

(b) customs data showing release for export from the Union and containing, as required by the Member State concerned, a reference to the operator as declarant referred to in Article 5(15) of Regulation (EU) No 952/2013 or as exporter referred to Article 1(19) of Delegated Regulation (EU) 2015/2446;

(c) a used licence duly endorsed by customs authorities showing the products’ release for free circulation in the Union or export from the Union and containing a reference to the operator as a licence titular holder, or in case of transfer of licence, containing a reference to the operator as a transferee.

Article 9

Reference quantity

The reference quantity of merged operators shall be established by adding up the quantities of products released for free circulation in the Union by each of the operators involved in that merger.

The reference quantity of an operator shall not exceed 15 % of the quantity available for the tariff quota concerned in the relevant tariff quota period.

Where the tariff quota period is divided in sub-periods, the reference quantity shall be split among the sub-periods. The share of the total reference quantity for a tariff quota sub-period shall be equal to the share of the total quantity of the import tariff quota available for that sub-period.

Applications, which do not comply with the rules set out in the first and second subparagraphs shall be declared inadmissible by the competent licence issuing authority.

By way of derogation from paragraph 2, the reference quantity shall be calculated by cumulating the quantities of products released for free circulation in the Union, which fall within each of the following groups of two or three quotas under order numbers set out in Annex I to Implementing Regulation (EU) 2020/761:

(a) 09.4211, 09.4212 and 09.4290;

(b) 09.4214 and 09.4215;

(c) 09.4410, 09.4411 and 09.4289.

Article 10

Proof of the reference quantity

Article 11

Requirement of independence of operators applying for tariff quotas for which prior registration of operators is required

Operators may apply for tariff quotas for which prior registration of operators is required only where:

(a) they are not linked with other legal or natural persons applying for the same tariff quota order number; or

(b) they are linked with other legal or natural persons applying for the same tariff quota order number but regularly perform substantial economic activities.

An operator is linked with other legal or natural persons in the following cases:

(a) where it owns or controls another legal person; or

(b) where it has family links to another natural person; or

(c) where it has an important business relationship with another legal or natural person.

For the purposes of this Article, the following definitions shall apply:

(a) ‘owns another legal person’ means being in possession of at least 25 % of the proprietary rights in another legal person;

(b) ‘controls another legal person’ means any of the following: (i) having the right to appoint or remove a majority of the members of the administrative, management or supervisory body of such legal person, group or entity; (ii) having appointed solely as a result of the exercise of one’s voting rights a majority of the members of the administrative, management or supervisory bodies of a legal person who have held office during the present and previous financial year; (iii) controlling alone, pursuant to an agreement with other shareholders in or members of a legal person, group or entity, a majority of shareholders’ or members’ voting rights in that legal person, group or entity; (iv) having the right to exercise a dominant influence over a legal person, group or entity, pursuant to an agreement entered into with that legal person, group or entity, or to a provision in its memorandum or articles of association, where the law governing that legal person, group or entity permits its being subject to such agreement or provision; (v) having the power to exercise the right to exercise a dominant influence referred to in point (iv), without being the holder of that right; (vi) having the right to use all or part of the assets of a legal person, group or entity; (vii) managing the business of a legal person, group or entity on a unified basis, while publishing consolidated accounts; (viii) sharing jointly and severally the financial liabilities of a legal person, group or entity, or guaranteeing them;

(c) ‘has family links’ means any of the following: (i) the operator is the spouse, brother, sister, parent, child or grandchild of another operator applying for the same tariff quota order number; (ii) the operator is the spouse, brother, sister, parent, child or grandchild of the natural person who owns or controls another operator applying for the same tariff quota order number;

(d) ‘important business relationship’ means any of the following: (i) the other person owns directly or indirectly at least 25 % of the shares in the operator; (ii) the operator and the other person, directly or indirectly, jointly control a third person; (iii) the operator and the other person are employer and employee respectively; (iv) the operator and the other person are legally recognised partners in business or are officers or directors in the same legal person;

(e) ‘substantial economic activities’ means actions or activities carried out by a person with the objective to ensure production, distribution or consumption of goods and services.

For the purposes of point (e), activities carried out with the sole purpose of applying for tariff quotas shall not be considered as substantial economic activities.

Where the operator is linked with other legal or natural persons applying for the same tariff quota order number, it shall fulfil the following obligations when registering in the LORI electronic system:

(a) it shall prove that it regularly performs substantial economic activities by submitting at least one of the documents referred to in the section ‘Economic operator proof of substantial economic activity’ of Annex II;

(b) it shall disclose the identity of the natural or legal persons to which it is linked by filling the relevant section of Annex II.

The duration of the suspension shall not exceed the tariff quota period.

Article 12

Declaration of independence

In its declaration of independence, the applicant shall make one of the following statements, depending on its situation:

(a) a declaration that the applicant is not linked with other legal or natural persons applying for the same tariff quota order number;

(b) a declaration that the applicant is linked with other legal or natural persons applying for the same tariff quota order number but regularly performs substantial economic activities.

At the request of the competent licence issuing authority, the applicant shall make available all documents and evidence necessary for the verification of the information provided for in the declaration of independence.

Article 13

Prior compulsory registration of operators

The licence issuing authority shall withdraw the registration in the following cases:

(a) upon request by the registered operator;

(b) where the licence issuing authority becomes aware that the registered operator no longer meets the conditions and eligibility requirements for applying for tariff quotas requiring compulsory registration for operators.

The duration of the suspension shall not exceed the tariff quota period.

Article 14

Complaints for undue registration of an operator

Article 15

Penalties

Where the competent licence issuing authority finds that an operator applying for an import or export licence for tariff quota or its transfer has presented an incorrect document or has submitted incorrect data or data that is not up to date in the context of the registration into the LORI electronic system, and where that document is essential for issuing that import or export licence, it shall take the following measures:

(a) bar the operator from releasing for free circulation in the Union or exporting from the Union any products under the import or export tariff quota concerned for the entire tariff quota period during which such finding was made;

(b) exclude the operator from the licence application system for the import or export tariff quota concerned for a tariff quota period following the tariff quota period during which such finding was made.

Where the licence issuing authority finds that an operator applying for an import or export licence for tariff quota or its transfer has deliberately presented an incorrect document or has deliberately omitted to update data in its LORI record in the context of the registration into the LORI electronic system, and where that document or data is essential for issuing that import or export licence, the exclusion of the operator referred to in point (b) of the first subparagraph shall apply for two tariff quota periods following the tariff quota period during which such finding was made.

Article 16

Special treatment on importation into a third country

Whenever exported products benefit from a special treatment on importation into a third country, pursuant to Article 186(2) of Regulation (EU) No 1308/2013, exporters shall be allowed to request an export license certifying that such conditions for a special treatment on importation into a third country are met. The competent authorities of Member States shall issue such license once they are satisfied, by means they find appropriate, that such conditions are met.

Article 17

Notifications to the Commission

Member States shall notify the Commission for each tariff quota period of the following information using the notification system established by Delegated Regulation (EU) 2017/1183 and Implementing Regulation (EU) 2017/1185:

(a) the quantities covered by import or export licence applications;

(b) the quantities covered by import or export licences issued. Member States issuing licences using ELAN or transmitting them to that system shall notify them upon request of the Commission;

(c) the non-used quantities covered by unused or partly used import or export licences. Member States issuing licences using ELAN or transmitting them to that system shall notify them upon request of the Commission;

(d) the quantities allocated to operators within a tariff quota for which import or export licences were not issued;

(e) the quantities released for free circulation or exported under the import or export licences issued. Member States issuing licences using ELAN or transmitting them to that system shall notify them upon request of the Commission;

(f) for tariff quotas for which prior registration of operators is required: (i) the names, the EORI numbers and addresses of operators having received import licences or of the transferees of an import licence; (ii) for each operator, the quantities applied for; (iii) applications for registration in the LORI electronic system which have been validated and rejected, registrations which have been withdrawn, and validations and rejections of changes in the LORI record;

(g) for import tariff quotas administered with documents issued by third countries, for each certificate of authenticity, Inward Monitoring Arrangement (‘IMA 1’) certificate, or certificate of eligibility, or the relevant subtype of ELAN1L-TCDOC, referred to in Annex XIV to Implementing Regulation (EU) 2020/761 lodged by an operator, the number of the corresponding licence issued, and the quantities covered. Where both the document issued by third countries and the corresponding licence are available in ELAN, Member States shall simply indicate the number of the ELAN1L-TCDOC in the relevant Section of the ELAN1L-AGRIM. Member States shall still notify the corresponding licence, upon request of the Commission.

CHAPTER III

Specific tariff quotas pursuant to Article 185 of Regulation (EU) No 1308/2013

Article 18

Opening of the quotas

Article 19

Administration of the quotas

The Commission shall book for the quotas referred to in Article 18(1) and (2):

(a) the quantities of maize falling under CN code 1005 90 00 and sorghum falling under CN code 1007 90 00 imported into Spain and the quantities of maize falling under CN code 1005 90 00 imported into Portugal during each calendar year;

(b) the quantities of residues of starch manufacture from maize, brewing and distilling dregs and waste and residues of citrus pulp, referred to in paragraph 1, imported into Spain during each calendar year.

Article 20

Use of imported products and surveillance

Article 21

Duty free imports

The imports referred to in paragraph 1: