Commission Implementing Regulation (EU) 2020/761 of 17 December 2019 laying down rules for the application of Regulations (EU) No 1306/2013, (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the management system of tariff quotas with licences

TITLE I

INTRODUCTORY PROVISIONS

Article 1

Scope

This Regulation lays down common rules for the administration of the tariff quotas listed in Annex I for agricultural products managed by a system of import and export licences, in particular as regards:

(a) the tariff quota periods;

(b) the maximum quantities that can be applied for;

(c) the submission of applications for import and export licences;

(d) the details to be entered in certain sections of import and export licence applications and of import and export licences;

(e) the inadmissibility of applications for import and export licences;

(f) the security to be lodged upon submission of an application for an import or export licence;

(g) the allocation coefficient and the suspension of the submission of licence applications;

(h) the issue of import and export licences;

(i) the period of validity of import and export licences;

(j) the proof of release for free circulation;

(k) the proof of origin;

(l) the notification of quantities to the Commission;

(m) the notification to the Commission of information related to the LORI electronic system, certificates of authenticity (CA), Inward Monitoring Arrangement (IMA 1) certificates, and certificates of eligibility.

It also opens import and export tariff quotas for specific agricultural products and lays down specific rules for the administration of those tariff quotas.

Article 2

Other applicable rules

Regulation (EU) No 952/2013 of the European Parliament and of the Council (¹), Commission Implementing Regulation (EU) No 908/2014 (²), Implementing Regulations (EU) 2015/2447 and (EU) 2016/1239, and Commission Implementing Regulation (EU) 2025/1272 (³) shall apply, unless otherwise provided for in this Regulation.

TITLE II

COMMON RULES

Article 3

Tariff quotas listed in Annex I

The import and export tariff quotas are set out in Annex I together with the following information:

(a) the order number of the import tariff quota and description for export tariff quotas;

(b) the product sector;

(c) the type of tariff quota, import or export;

(d) the management method;

(e) where applicable, the obligation for operators to prove the reference quantity in accordance with Article 10 of Delegated Regulation (EU) 2020/760;

(f) where applicable, the obligation for operators to provide proof of trade in accordance with Article 8 of Delegated Regulation (EU) 2020/760;

(g) where applicable, the licence expiry date;

(h) where applicable, the obligation for operators to register in the Licence Operator Registration and Identification (LORI) electronic system referred to in Article 13 of Delegated Regulation (EU) 2020/760 prior to submitting a licence application.

Article 4

Tariff quota period

Article 5

Maximum quantities that can be applied for

Article 6

Submission of applications for import and export licences

Moreover, by way of derogation from paragraph 3, where the relevant tariff quota fiches in Annexes II to XII indicate codes preceded by ex, operators can submit licence applications either indicating the relevant TARIC codes, or the relevant codes preceded by ex.

Article 7

Details to be entered in certain sections of import and export licence applications

When, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239 import and export licence application forms set out in Annex I to that Implementing Regulation may still be used, the following sections shall be filled in as follows:

(a) in Section 20 of the import licence application form, the following shall be indicated: (i) the order number of the import tariff quota; (ii) the ad valorem and specific customs duty (‘in-quota customs duty’) applicable to the product concerned;

(b) where specified in Annexes II to XIII to this Regulation, in Section 7 of the export licence application form, the country of destination shall be indicated and the box ‘yes’ in that section shall be crossed;

(c) where specified in Annexes II to XIII to this Regulation, in Section 8 of the import licence application form, the country of origin shall be indicated and the box ‘yes’ in that section shall be crossed.

Article 8

Inadmissibility of applications for import and export licences

Article 9

Security to be lodged upon submission of an application for an import or export licence

Where the issue of a licence is subject to the lodging of a security pursuant to Article 4 of Delegated Regulation (EU) 2020/760, the applicant shall lodge the security with the licence issuing authority before the end of the application period in the amount set out for each tariff quota in Annexes II to XIII to this Regulation.

However, the licence issuing authority may oblige operators to lodge the security pursuant to Article 4 of Delegated Regulation (EU) 2020/760 on the day of application for licences, in accordance with Article 4(2) of Delegated Regulation (EU) 2016/1237.

Article 10

Allocation coefficient and suspension of the submission of licence applications

Article 11

Issue of import and export licences

If, due to unforeseen circumstances, the Commission fails to publish the allocation coefficient in the period referred to in Article 10(2), licences shall be issued at the latest by the seventh calendar day following the day in which the Commission published the allocation coefficient.

If, due to unforeseen circumstances, the Commission fails to publish the allocation coefficient in the period referred to in Article 10(2), licences shall be issued at the latest by the 14th calendar day following the day in which the Commission published the allocation coefficient. If their issue date is after 1 January, licences shall be valid from their date of issue, without change on the last day of validity.

Article 12

Details to be entered in certain sections of import and export licences

By way of derogation from paragraph 1, when, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import and export licences can be issued in accordance with Annex I to that Implementing Regulation, the following sections of the templates set out in that Annex shall be filled in as follows:

(a) Section 20 of the import licence shall indicate the order number of the import tariff quota;

(b) Section 24 of the import licence shall indicate the ad valorem and specific customs duty (‘in-quota customs duty’) applicable to the product concerned;

(c) where specified in Annexes II to XIII to this Regulation, Section 8 of the import licence shall indicate the country of origin and the box ‘yes’ in that section shall be crossed out;

(d) Section 19 of the import and export licence shall indicate an excess tolerance of 0, except for products subject to an import licence listed in Part I of the Annex to Delegated Regulation (EU) 2016/1237, for which the excess tolerance shall be 5 % and Section 24 of the import licence shall contain the statement ‘In-quota duty applicable to the quantity specified in Sections 17 and 18’, as laid down in Part A of Annex XVIII to this Regulation;

(e) Section 24 of the import licence or Section 22 of the export licence shall contain the statement that ‘Article 3(4) of Regulation (EEC, Euratom) No 1182/71 shall not apply’, as laid down in Part B of Annex XVIII.

Article 13

Period of validity of import and export licences

Licences issued for import and export tariff quotas managed by the simultaneous examination method referred to in point (b) of Article 184(2) of Regulation (EU) No 1308/2013, which are set out in Annex I, shall be valid:

(a) from the first calendar day of the tariff quota period, in case of applications submitted prior to the tariff quota period, until the end of the tariff quota period;

(b) from the first calendar day of the month following the submission of the application, in case of applications submitted during the tariff quota period, until the end of the tariff quota period;

(c) from 1 January of the following year, in case of applications submitted between the 23 and 30 November of the preceding year, until the end of the tariff quota period.

Article 14

Proof of release for free circulation and export

Article 15

Proof of origin

During the transitional periods laid down in Article 6 of Implementing Regulation (EU) 2025/1272, the proof of origin may be presented even if not made available via ELAN, if the rules laid down in Articles 72a to 72d of this Regulation allow so.

Article 15a

Certificates of origin in electronic format

During the transitional period laid down in Articles 72a to 72d of this Regulation, where Annexes II to XIII to this Regulation and Annex II to Implementing Regulation (EU) 2020/1988 refer to this Article, a certificate of origin relating to products having their origin in a third country for which special non-preferential import arrangements are established may be issued based on:

(a) the template set out in Annex 22-14 to Implementing Regulation (EU) 2015/2447;

(b) the template set out in Part B of Annex II to Implementing Regulation (EU) 2020/1988; or

(c) the form set out in Annex XVII to this Regulation in compliance with the technical specifications laid down therein.

Article 16

Notifications of quantities to the Commission

Member States shall notify the Commission of the total quantities, covered by import or export licence applications for each tariff quota:

(a) at the latest on the 14th day of a month, where applications for a licence are submitted in the first seven calendar days of a month;

(b) at the latest on 6 December, where applications for a licence are submitted from 23 to 30 November.

During the transitional period laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, Member States that do not make their licences available in ELAN shall notify the Commission of the quantities covered by import and export licences they have issued for each tariff quota, at the latest:

(a) on the last day of the month, where applications for licences for a tariff quota are submitted in the first seven calendar days of the month;

(b) on 31 December, where applications for licences for a tariff quota are submitted from 23 to 30 November.

In the circumstances referred to in Article 11(3), second subparagraph, the notification shall be submitted within seven days from the day in which the Commission published the allocation coefficient. In the circumstances referred to in Article 11(4), second subparagraph, the notification shall be submitted within fourteen days from the day in which the Commission published the allocation coefficient.

In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, for import licences, Member States that do not issue licences using ELAN shall notify the quantities released for free circulation during the preceding import tariff quota period, within four months following the end of the tariff quota period.

The unused quantities covered by import licences based on documents issued by third countries shall not be notified.

Article 17

Notifications to the Commission of information related to the LORI electronic system, certificates of authenticity, certificates of eligibility and IMA 1 certificates

Member States shall notify the Commission, for each operator registered in the LORI electronic system, of each import licence application, with the tariff quota concerned, CN codes, quantities applied for, and date of application:

(a) at the latest on the 14th day of a month, where applications for a licence are submitted in the first seven calendar days of a month;

(b) at the latest on 6 December, where applications for a licence are submitted from 23 to 30 November.

Only licences available in ELAN shall be valid, except where Section 3 of Implementing Regulation (EU) 2025/1272 applies.

In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, Member States that do not issue licences using ELAN shall notify the Commission, for each certificate of authenticity, IMA 1 certificate, or certificate of eligibility lodged by an operator in relation to tariff quotas managed with documents issued by third countries, of the number of the corresponding licence they have issued and the quantity covered by that licence. The notification shall be made before the issued licence is made available to the operator.

TITLE III

SPECIFIC SECTORAL RULES

CHAPTER 1

Cereals

Section 1

Cereals other than maize and sorghum referred to in Article 185 of Regulation (EU) No 1308/2013

Article 18

Tariff quotas

In accordance with the concessions made in the framework of the World Trade Organisation approved by Council Decision 94/800/EC (⁸) and the Agreement in the form of an Exchange of Letters between the European Community and the United States of America approved by Decision 2006/333/EC (⁹), tariff quotas are open for imports into the Union of maize, subject to the conditions laid down in this Regulation.

In accordance with the Agreement in the form of an Exchange of Letters between the European Community and the United States of America pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 approved by Council Decision 2006/333/EC and the Agreement between the European Community and the Government of Canada on the conclusion of GATT Article XXIV:6 negotiations approved by Council Decision 2007/444/EC (¹⁰), tariff quotas are open for imports into the Union of common wheat of a quality other than high quality from third countries, subject to the conditions laid down in this Regulation.

The volume of each tariff quota, the import tariff quota period and sub-periods for which it applies and the order number are specified in Annex II to this Regulation.

Article 19

Quality standards

The quality standards and tolerances applicable to the common wheat of a quality other than high quality falling within CN code 1001 99 00 , shall be those set out in Annex II to Commission Regulation (EC) No 642/2010 (¹¹). The methods of analysis provided for in Part II of Annex I to Commission Implementing Regulation (EU) 2016/1240 (¹²) shall apply.

Article 20

Specific rules applicable to tariff quotas under the Comprehensive Economic and Trade Agreement with Canada

The release into free circulation in the Union of common wheat originating in Canada, of a quality other than high quality shall be subject to submission of an origin declaration. The origin declaration shall be provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification. The text of the origin declaration shall be the one set out in Annex 2 to the Protocol on rules of origin and origin procedures to the Comprehensive Economic and Trade Agreement between Canada, of the one part, and the European Union and its Member States, of the other part (¹³).

Section 2

Maize and sorghum referred to in Article 185 of Regulation (EU) No 1308/2013

Article 21

Licence application period

From the date of application of the zero import duty referred to in Article 21 of Delegated Regulation (EU) 2020/760, import licence applications for the tariff quotas of maize and sorghum referred to in Article 185 of Regulation (EU) No 1308/2013 shall be submitted to the Spanish and Portuguese competent authorities between the 7th and the 11th of each month no later than 13.00 (Brussels time).

Article 22

Application and licence content

The ELAN1L-AGRIM licence in Section ‘Destination’ shall indicate the ISO 3166-1 alpha-2 code of:

(a) Spain, for tariff quotas with order number 09.4120 and 09.4122; and

(b) Portugal, for tariff quota with order number 09.4121.

Article 23

Notifications to the Commission

From the date of application of the zero-import duty referred to in Article 21 of Delegated Regulation (EU) 2020/760 and no later than 18.00 (Brussels time) on the 15th day of each month, the Spanish and Portuguese competent authorities shall notify the Commission, by electronic tools, of the total quantities covered by licence applications by order number.

In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, and unless they issue licences in ELAN, before the end of the month the Spanish and Portuguese competent authorities shall notify the Commission, by electronic tools of the total quantities by CN code for which import licences have been issued.

Article 24

Allocation coefficient

The Commission shall communicate the allocation coefficient to the licence issuing authorities no later than on the 22nd day of the month in which the Member States notified the quantities applied for in accordance with Article 23.

Article 25

Issue of import licence

Import licences shall be issued by the Spanish and Portuguese competent authorities between the 23rd day and the last day of each month.

Article 26

Validity of licence

By way of derogation from Article 13, licences shall be valid from the day of issue until the end of the second month following that day.

CHAPTER 2

Rice

Article 27

Tariff quotas and allocation of quantities

In accordance with the concessions made in the framework of the World Trade Organisation approved by Decision 94/800/EC and Council Regulation (EC) No 1095/96 (¹⁴), and with the results of consultations with Thailand approved by Council Decision 96/317/EC (¹⁵), tariff quotas are open for imports into the Union of rice, husked rice and broken rice, subject to the conditions laid down in this Regulation. The volume of each tariff quota, the import tariff quota period and sub-periods for which it applies and the order number are specified in Annex III to this Regulation.

Available quantities shall be fixed per sub-period, as specified in Annex III to this Regulation.

By way of derogation from Article 13, licences issued in the last sub-period for import tariff quotas with order number 09.4127, 09.4128  ————— and 09.4130 shall be valid until the end of the tariff quota period.