LegalizeCommission 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) No 907/2014 (2), (EU) 2015/2446 (3) and (EU) 2016/1237 (4) and Commission Implementing Regulation (EU) 2016/1239 (5) 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;
(c) export licences for the milk powder quota opened by the Dominican Republic set out in Section 2 of Chapter 7 of Implementing Regulation (EU) 2020/761.
Article 5
Release and forfeiture of securities
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 ;
(c) for milk powder export quota opened by the Dominican Republic, referred to in Articles 55 to 57 of Implementing Regulation (EU) 2020/761 products of the tariff quota in question, exported to the Dominican Republic during one of three calendar years prior to lodging a licence application;
(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;
(e) for the New Zealand butter tariff quota under order number 09.4195: products imported under tariff quota order numbers 09.4195 and 09.4182 during 24 months prior to the month of November preceding the start of the tariff quota period;
(f) for the New Zealand butter tariff quota under order number 09.4182: the period of 12 months prior to the month of November 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 three or four quota order numbers set out in Annex I to Implementing Regulation (EU) 2020/761:
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;
(c) the non-used quantities covered by unused or partly used import or export licences;
(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;
(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 or Inward Monitoring Arrangement (‘IMA 1’) certificate 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.
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:
(a) shall be managed according to the method referred to in Article 184(2)(b) of Regulation (EU) No 1308/2013;
(b) shall be covered by licences issued by the Spanish and Portuguese competent authorities.
The licences referred to in point (b) shall be valid only in the Member State in which they are issued.
Article 22
Security at application and performance security
Article 23
Specific rules on transfer of licences
By way of derogation from Article 6 of Delegated Regulation (EU) 2016/1237, the rights arising from import licences shall not be transferable.
Article 24
Release and forfeiture of the performance security
Without prejudice to the surveillance measures adopted pursuant Article 20(2), the performance security referred to in Article 22(2) shall be released where the importer provides proof that:
(a) the imported product has been processed or used in the Member State of release for free circulation; that proof may be provided in the form of a sale invoice to a processor established in the Member State of release for free circulation;
(b) the product could not be imported, processed or used for reasons of force majeure;
(c) the imported product has become unsuitable for any use whatsoever.
CHAPTER IV
Transitional and final provisions
Article 25
Repeals
Commission Regulations (EC) No 2307/98 (10), (EC) No 2535/2001 (11), (EC) No 1342/2003 (12), (EC) No 2305/2003 (13), (EC) No 969/2006 (14), (EC) No 1301/2006 (15), (EC) No 1918/2006 (16), (EC) No 1964/2006 (17), (EC) No 1979/2006 (18), (EC) No 341/2007 (19), (EC) No 533/2007 (20), (EC) No 536/2007 (21), (EC) No 539/2007 (22), (EC) No 616/2007 (23), (EC) No 964/2007 (24), (EC) No 1384/2007 (25), (EC) No 1385/2007 (26), (EC) No 382/2008 (27), (EC) No 412/2008 (28), (EC) No 431/2008 (29), (EC) No 748/2008 (30), (EC) No 1067/2008 (31), (EC) No 1296/2008 (32), (EC) No 442/2009 (33), (EC) No 610/2009 (34), (EC) No 891/2009 (35), (EC) No 1187/2009 (36) and (EU) No 1255/2010 (37) and Commission Implementing Regulations (EU) No 1273/2011 (38), (EU) No 480/2012 (39), (EU) No 1223/2012 (40), (EU) No 82/2013 (41), (EU) No 593/2013 (42), (EU) 2015/2076 (43), (EU) 2015/2077 (44), (EU) 2015/2078 (45), (EU) 2015/2079 (46), (EU) 2015/2081 (47) and (EU) 2017/1585 (48) are repealed.
However, those Regulations and Implementing Regulations shall continue to apply to import and export licences that were issued on their basis until the expiry of those import and export licences.
Article 26
Transitional provisions
In the first two tariff quota periods to which this Regulation applies in accordance with Article 27(2), the licence issuing authority may establish the reference quantity referred to in Article 9 in accordance with the relevant repealed Regulations listed in Article 25.
Where in one or both of the two tariff quota periods before the first tariff quota period to which this Regulation applies in accordance with Article 27(2), a tariff quota that is subject to the reference quantity requirement referred to in Article 9 has not been fully used, operators may choose to establish their reference quantity either in accordance with Article 9(1), or using the two last preceding tariff quota periods where the tariff quota was fully used.
Article 27
Entry into force and application
This Regulation shall be binding in its entirety and directly applicable in all Member States.
ANNEX I
Instructions for completing the declaration
(1) In block A, fill in the information on the tariff quota to which the declaration of independence applies.
(2) In block B, tick the applicable box.
(3) In block C, indicate the operator’s name, EORI number, date and place of signature, and include the signature of the operator’s competent managing (chief executive) officer.
A. Tariff quota concerned
| Tariff quota order number | |
|---|---|
| CN code(s) | |
| Origin of the product(s) (1) | |
| (1) Only to fill in if the origin of the goods is a mandatory element in the licence application. |
B. Independence of operator
The applicant for the tariff quota order number listed above declares:
| 1. The applicant is not linked, as set out in Article 11 of Delegated Regulation (EU) 2020/760, with other legal or natural persons applying for the same tariff quota order number. | box to be ticked as appropriate. |
|---|---|
| 2. The applicant is linked, as set out in Article 11 of Delegated Regulation (EU) 2020/760, with other legal or natural persons applying for the same tariff quota order number. The applicant regularly performs substantial economic activities towards third parties within the meaning of Article 11(3). The applicant has disclosed the natural or legal persons to which it is linked in the LORI electronic system in accordance with Article 11(4). | box to be ticked as appropriate. |
C. Operator’s details
| Name | |
|---|---|
| EORI number | |
| Date and place | |
| Signature | |
| Role in the company of the signatory |
ANNEX II
EORI of the economic operator
Economic operator identity
| ► | Name of the company |
|---|---|
| ► | Address of headquarter: Street name |
| ► | Address of headquarter: Street number |
| ► | Address of headquarter: Postal code |
| ► | Address of headquarter: City |
| ► | Address of headquarter: Country |
| ► | Address of Operational office: Street name |
| ► | Address of Operational office: Street number |
| ► | Address of Operational office: Postal code |
| ► | Address of Operational office: City |
| ► | Address of Operational office: Country |
| ► | Phone number |
| ► | Email address to be used for communication with Member States’ licence issuing authorities and customs authorities |
| ► | Legal status |
| ► | Principal economic activity of the operator |
Proof of substantial economic activity of the economic operator
| ► | Attachment of an excerpt from the commercial register or equivalent document as per the applicable national legislation |
|---|---|
| ► | Attachment of last audited annual accounts (if any) |
| ► | Attachment of last balance sheet |
| ► | Attachment of VAT certificate |
| ► | Additional documents to be uploaded following requests for clarification received from the licence issuing authority |
Declaration of independence pursuant to Article 12 of Delegated Regulation (EU) 2020/760
| ■ | List of tariff quota order numbers and short description | Please select ‘yes’ if you apply for the tariff quota, or ‘no’ if you do not apply for the tariff quota. | Declaration of independence to be attached if in the previous column you have selected ‘yes’ |
|---|---|---|---|
| ► | … |
Reference quantity
Please declare the reference quantity for the following tariff quotas:
| ■ | Tariff quota order number | Reference quantity (in kg) | TRQ period to which the reference quantity applies – Start of the period | TRQ period to which the reference quantity applies – End of the period |
|---|---|---|---|---|
| ► |
Persons of the company empowered to introduce a licence application on behalf of the operator
Operator must provide the list of persons of the company empowered to introduce a licence application on its behalf, for the tariff quotas listed above.
| ■ | Surname(s) | Name(s) | Date of birth | Place of birth | ID document | ID Card/Passport Number | Supporting docs for the empowerment |
|---|---|---|---|---|---|---|---|
| ► |
Economic operator ownership structure
| ■ | Type of ownership (the operator should choose the correct option) | |
|---|---|---|
If the owner(s) is a company:
| ■ | Company EORI (if any) | Company name | Address of headquarter: Street name | Address of headquarter: Street number | Address of headquarter: Postal code | Address of headquarter: City | Address of headquarter: Country | Phone number | Email address | Role in the operator (e.g. sole owner, partner, main shareholder (above 25 % stock or controlling stock)…) | Commercial register |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ► |
If the owner(s) is a natural person:
| ■ | Surname(s) | Name(s) | Date of birth | Place of birth | ID document | ID Card/Passport Number | Role in the operator (e.g. sole owner, partner, main shareholder (above 25 % stock or controlling stock)…) |
|---|---|---|---|---|---|---|---|
| ► |
The operator must provide information on legal persons applying for the tariff quotas listed above, which are linked to that operator within the meaning of Article 11 of Delegated Regulation (EU) 2020/760
| ■ | Company EORI | Company name | Address of headquarter: Street name | Address of headquarter: Street number | Address of headquarter: Postal code | Address of headquarter: City | Address of headquarter: Country | Phone number | Email address | Legal status | Link |
|---|---|---|---|---|---|---|---|---|---|---|---|
| ► |
The operator must provide information on natural persons applying for the tariff quotas listed above, which are linked to that operator within the meaning of Article 11 of Delegated Regulation (EU) 2020/760
| ■ | Surname(s) | Name(s) | Date of birth | Place of birth | ID document | ID Card/Passport Number | Link |
|---|---|---|---|---|---|---|---|
| ► |
Management structure of the economic operator
Please list the persons holding office as member of board of directors/Chief Executive Officer/Chief Financial Officer (if applicable) or analogue roles in operator management structure. Please ensure that data in the table below is consistent with the information provided in the documents submitted as proof of substantial economic activity. In case the table below is filled with incorrect or incomplete information, the penalties provided for in Article 15 of Delegated Regulation (EU) 2020/760 apply.
| ■ | Surname(s) | Name(s) | Date of birth | Place of birth | ID document | ID Card/Passport Number | Function in the company |
|---|---|---|---|---|---|---|---|
| ► |
In order to proceed with your application for registration, you must agree with the following statements:
(1)The information provided is correct, complete and up to date. I am aware that the penalties provided for in Article 15 of Delegated Regulation (EU) 2020/760, apply in case the information provided is incorrect, incomplete or not up to date.
(2)I agree to the disclosure of the information to the Commission, the customs authorities and the licence issuing authorities of the Member States.
(3)I commit to submit updated information in case of changes to the structure of the legal entity, in a timely manner and in accordance with Articles 12 and 13 of Delegated Regulation (EU) 2020/760.
| ■ | Please confirm that you agree with the three statements above: | |
|---|---|---|