Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import tariff quotas in accordance with the ‘first come, first served’ principle

The tariff quotas set out in Annex I shall be administered by the Union in accordance with the chronological order of dates of acceptance of customs declarations for release for free circulation as laid down in Articles 49 to 54 of Implementing Regulation (EU) 2015/2447.

Article 53(2), points (b) and (c), and Article 53(3) of Implementing Regulation (EU) 2015/2447 shall not apply to tariff quotas and sub-tariff quotas under order numbers 09.0138, 09.0139, 09.0140, 09.0141, 09.0165, 09.0166, 09.0167, 09.0168, 09.0169, 09.0170, 09.0171, 09.0142, 09.0143, 09.0161, 09.0162, 09.0163, 09.0164, 09.0146, 09.0147, 09.0148, 09.0149, 09.0150, 09.0151, 09.0152, 09.0159, 09.0160, 09.0154, 09.0155, 09.0156, 09.0157 and 09.0158.

When a tariff quota period is divided into sub-periods, as set out in Annex I, the available tariff quota quantity for a sub-period shall include any quantity unused during the previous tariff quota sub-period. However, quantities unused at the end of a tariff quota period shall not be transferred to the following tariff quota period.

When a tariff quota period is divided in sub-periods, the drawings for each sub-period, with the exception of the last one, shall be stopped respectively on the fifth working day of the Commission of the second month following the end of the relevant sub-period.

Where a proof of origin is required by Annex I, operators shall present a specific document to the customs authorities of the Union together with the lodging of a customs declaration for release for free circulation for the products concerned. The supporting documents required are set out for each tariff quota in Annex I.

Where the proof of origin consists of a certificate of origin for products subject to special non-preferential import arrangements, it shall comply with the requirements laid down in Article 15a(1) and Annex XIV.8 to Commission Implementing Regulation (EU) 2020/761 ([^E0001]).

Where the tariff quota is set out as a preferential tariff measure referred to in points (d) and (e) of Article 56(2) of Regulation (EU) No 952/2013 of the European Parliament and of the Council ([^E0002]), the proof of origin shall be issued or made in accordance with the rules on preferential origin referred to in Article 64 of that Regulation.

Where additional documents are required, they shall comply with the requirements laid down in Chapter II of and in Annex I to this Regulation or with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761, when the ELAN1L-TCDOC data model applies.

If necessary, customs authorities may additionally require the declarant or importer to prove the origin of the products in accordance with Article 61 of Regulation (EU) No 952/2013 or relevant provisions of the trade arrangement concerned.

For tariff quotas under order numbers 09.0124 and 09.0131, for the purposes of the definition of ‘sweet potatoes other than those intended for human consumption’, sweet potatoes shall be deemed to be for human consumption within the meaning of CN code 0714 20 10 if they are fresh, whole and put up in immediate packings of 28 kg or less at the time of the customs formalities for release for free circulation.

For tariff quotas under order numbers 09.0126, 09.0127, 09.0128 and 09.0129, the products falling within CN code ex 0714 10 00 shall mean products other than pellets obtained from flours and meals falling within CN code 0714 10 00 .

For the tariff quota under order number 09.0130, the products falling within CN code ex 0714 10 00 , ex 0714 30 00 , ex 0714 40 00 , ex 0714 50 00 and ex 0714 90 20 shall mean products of a kind used for human consumption, in immediate packings of a net content not exceeding 28 kg, either fresh and whole or without skin and frozen, whether or not sliced.

Barley shall be eligible for import within the tariff quota under order number 09.0076 if it fulfils the following requirements:

Compliance with the quality requirements set out in paragraph 1 shall be certified by one of the following documents:

In accordance with Article 254 of Regulation (EU) No 952/2013 barley shall be subject to customs supervision, to ensure that:

The amounts of the security to be lodged by operators to ensure that the requirement referred to in paragraph 3 is complied with are set out in Annex I.

The security provided for in paragraph 4 shall be released immediately where proof is presented to the customs authorities concerned that:

Certificates issued by the United States’ Federal Grain Inspection Service (FGIS) for malting barley to be used in the production of beer aged in vats containing beechwood, as set out in Part A of Annex II, shall be officially recognised by the Commission under the administrative cooperation procedure referred to in Articles 58 and 59 of Implementing Regulation (EU) 2015/2447. If the analytical parameters entered in the certificate of conformity issued by the FGIS indicate conformity with the malting barley quality requirements laid down in paragraph 1 of this Article, samples shall be taken on the basis of a risk analysis in accordance with Article 46 of Regulation (EU) No 952/2013 and shall be of at least 3 % of the product released for free circulation during the tariff quota period in question. Member States shall receive a copy of the stamps authorised by the United States Government by the most appropriate means.

Products imported within the tariff quota under order number 09.0689 shall be released into free circulation upon presentation of a proof of origin in accordance with Article 15 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin ([^E0004]), concluded by Council Decision 2013/94/EU ([^E0005]) as referred to in Article 1 of Protocol 3 to the Agreement between the European Community, of the one part, and the Government of Denmark and the Home Government of the Faroe Islands, of the other part ([^E0006]), concluded by Council Decision 97/126/EC ([^E0007]) concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation.

The products imported within the tariff quota under order number 09.0779 shall be released into free circulation upon presentation of a proof of origin issued by the exporting country in accordance with Article 15 of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin as referred to in Article 1 of Protocol 3 to the Agreement between the European Economic Community and the Kingdom of Norway ([^E0008]), concluded by Regulation (EEC) No 1691/73 of the Council ([^E0009]).

The amount of the security to be lodged by operators to ensure the quality of the products imported within the tariff quotas under order numbers 09.0074 and 09.0075 is set out in Annex I. In addition, the customs authorities shall require a specific security which corresponds to the difference, on the day of acceptance of the declaration of release for free circulation, between the highest duty and the in-quota duty applicable to different wheat qualities, except where that declaration is accompanied by a certificate of conformity issued by the Federal Grain Inspection Service of the United States of America or by the Canadian Grain Commission in accordance with point (b) or (c) of the first subparagraph of Article 7(2) of Commission Regulation (EU) No 642/2010 ([^E0010]).

The customs authorities shall take representative samples of each import within the tariff quota under order number 09.0074 with a view to carrying out the necessary tests to establish that the vitreous grain content is 73 % or more. If the quality is inadequate, access to the tariff quota shall be refused.

The customs authorities shall take representative samples of each import within the tariff quota under order number 09.0075 with a view to carrying out the necessary tests to establish that the quality of the imported product complies with the requirements set out in Annex I. If the quality is inadequate, access to the tariff quota shall be refused.

In case the tests referred to in paragraphs 2 and 3 show that the quality of the imported product is below standard, Commission Regulation (EU) No 642/2010 shall apply. The amount of EUR 5 per 1 000  kg referred to in Annex I to this Regulation shall be held back, in addition to the non-access to the tariff quota.

All rice imported within the tariff quota under order number 09.0139 shall be placed under the end-use procedure in accordance with Article 254 of Regulation (EU) No 952/2013. All rice imported within the tariff quota under order number 09.0139 shall be processed within 6 months of the date of release for free circulation.

On the request of authorisation for the end-use, the importer shall indicate the place of processing, which is either the name of a processing undertaking and a Member State or not more than five different processing plants.

The amount of the security to be lodged by operators to ensure that the requirement laid down in paragraph 1 has been met is set out in Annex I.

The security shall be released where proof has been presented that the product has been processed within 6 months of the date of release for free circulation. Where the requirement of processing is not met within this deadline, the security released shall be reduced by 2 % for each day by which the time limit is exceeded.

The competent authority shall receive a proof of processing within 6 months following the time limit for processing. Otherwise, the security shall be further reduced by 2 % for each day by which the time limit is exceeded.

Import within the tariff quotas under order numbers 09.0141, 09.0165, 09.0166, 09.0167, 09.0168, 09.0169, 09.0170 and 09.0171 shall be subject to the presentation of a certificate of origin.

The certificate of origin referred to in paragraph 1 of this Article shall be issued in accordance with Article 15a(1) of Implementing Regulation (EU) 2020/761.

The certificate of origin shall be valid for 90 days from the date of issue but not later than 31 December of the year of issue.

The name of the competent authority of Bangladesh for issuing certificates of origin shall be published in the C series of the Official Journal of the European Union.

The competent authority of Bangladesh shall insert one of the entries listed in Annex III in Section ‘Special particulars/Special conditions (free text)’ in the ELAN1L-TCDOC, subtype ‘certificate of origin’ or, alternatively, if during the transitional periods governed by the rules laid down in Article 31a that authority does not use ELAN, under Section ‘Remarks’ in the certificate of origin.

Where the tax collected by the exporting country is less than the reduced duty set out in Annex I, the reduction shall not exceed the amount collected.

The quantities at stages of milling other than the husked-rice stage shall be converted using the conversion rates set out in Article 1 of Commission Implementing Regulation (EU) 2023/2834 ([^E0011]).

For the tariff quota under order number 09.0025, ‘high quality sweet oranges’ shall mean oranges similar in variety characteristics, ripe, firm and of good shape, of at least good colour, of flexible unrotted structure, and without unhealed cracks in the skin, hard or dry skin, exanthemata, growth tears, contusions (except as caused by normal handling and packaging), damage caused by dryness or humidity, broad or emergent hispids, folds, scars, oil stains, scales, sun marks, dirt or other foreign matter, disease, insects or damage caused by machinery, movement or otherwise; a maximum of 15 % of the fruit in each consignment may not meet this specification, this percentage including at most 5 % of defects amounting to serious damage, and the latter percentage including at most 0,5 % rot.

For the tariff quota under order number 09.0027, citrus hybrids known as ‘minneolas’ shall mean citrus hybrids of the Minneola variety (Citrus paradisi Macf. CV Duncan and Citrus reticulate blanca CV Dancy).

For the tariff quota under order number 09.0033, ‘frozen concentrated orange juice, of a Brix value not exceeding 50’ shall mean orange juice with a density of no more than 1,229 grams per cubic centimetre at 20 °C.

Products to be released for free circulation within the tariff quotas under order numbers 09.0025, 09.0027 and 09.0033, shall be accompanied by a certificate of authenticity in accordance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761, issued by the competent authorities of the country of origin as listed in Annex IV to this Regulation and confirming the products’ specific characteristics as set out in Article 14 of this Regulation.

However, in the case of concentrated orange juice, presentation of a certificate of authenticity may be replaced by presentation to the Commission before importation of a general attestation from the competent authority of the country of origin stating that concentrated orange juice produced therein contains no blood orange juice. The Commission shall then inform Member States by electronic means so that they can advise their customs services.

Exemption from customs duty for the tariff quotas under order numbers 09.1526, 09.1527, 09.1558, 09.1559, 09.1570 and 09.1572 applies subject to the requirement that the imported wines do not benefit from export subsidies.

A VI-1 document or a VI-2 extract drawn up in accordance with Article 22 of Commission Delegated Regulation (EU) 2018/273 ([^E0013]) shall be presented to the customs authorities of the Union.

In accordance with Protocol 2 to the Stabilisation and Association Agreement between the European Communities and their Member States of the one part, and the Republic of Serbia, of the other part ([^E0014]) concluded by Council and Commission Decision 2013/490/EU ([^E0015]), if Serbia pays export subsidies in respect of the relevant products, the exemption from customs duty within the tariff quotas under order numbers 09.1526 and 09.1527 shall be suspended.

Consultations at the request of one of the Contracting Parties referred to in paragraph 3 may be held to adapt the tariff quotas under order numbers 09.1526 and 09.1527 by transferring quantities from the tariff quota under order number 09.1527 to the tariff quota under order number 09.1526.

In accordance with the Additional Protocol adjusting the trade aspects of the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks ([^E0016]) (‘additional protocol on wine’), concluded by Council Decision 2001/916/EC ([^E0017]), if North Macedonia pays export subsidies in respect of the relevant products, the exemption from customs duty within the tariff quotas provided for in the additional protocol shall be suspended.

Notwithstanding the conditions laid down in point (5)(a) of Annex I to the additional protocol on wine, imports of wine within the Union tariff quotas under order numbers 09.1558 and 09.1559 shall be subject to the provisions of Protocol 4 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part ([^E0018]), approved by Council and Commission Decision 2004/239/EC, Euratom ([^E0019]).

Consultations at the request of one of the Contracting Parties referred to in paragraph 6 may be held to adapt the tariff quotas under order numbers 09.1558 and 09.1559 by transferring quantities above 6 000  hl from the tariff quota under order number 09.1559 to the tariff quota under order number 09.1558.

In accordance with the Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo, of the other part ([^E0020]), concluded by Council Decision (EU) 2016/342 ([^E0021]), if Kosovo ([^E0022]) pays export subsidies in respect of the relevant products, the exemption from customs duty within the tariff quotas under order numbers 09.1570 and 09.1572 shall be suspended.

For tariff quotas under order numbers 09.1570 and 09.1572 the VI-1 document shall mention compliance with the requirement set out in paragraph 1 as follows: ‘The products listed on this certificate do not benefit from export subsidies’.

For the purposes of this Regulation, an ‘A-product’ within tariff quotas under order numbers  —————, 09.0161 and 09.0162 shall mean a processed product falling within CN code 1602 10 00 , 1602 50 31 or 1602 50 95 , not containing meat other than that of animals of the bovine species. The product shall have a collagen/protein ratio of no more than 0,45 and contain by weight at least 20 % of lean meat, excluding offal and fat with meat and jelly accounting for at least 85 % of the total net weight. For the purposes of this paragraph:

For the purposes of this Regulation, a ‘B-product’ within the tariff quotas under order numbers 09.0163 and 09.0164 shall mean a processed product containing beef, other than the products specified in point (a) of Part XV of Annex I to Regulation (EU) No 1308/2013 or the products referred to under paragraph 1 of this Article. A processed product falling within CN code 0210 20 90 , which has been dried or smoked so that the colour and consistency of the fresh meat has totally disappeared and with a water/protein ratio not exceeding 3,2:1, shall also be a B-product.

The quantities shall be expressed in bone-in equivalence. For the purposes of this paragraph, 100 kilograms of bone-in beef shall equal 77 kilograms of boneless beef.

Within 3 months of the date of release for free circulation in the Union, the entire imported quantity shall be processed into the required finished product, in accordance with Article 18.

Products imported within tariff quotas under order numbers  ————— 09.0161, 09.0162, 09.0163 and 09.0164 shall be placed under the end-use procedure in accordance with Article 254 of Regulation (EU) No 952/2013.

In order to verify the quality of the finished product and establish its conformity with the processor’s formula for the composition of the product, competent authorities of Member States may take representative samples and analyse those products.

The competent authority shall receive a proof that the entire quantity of meat imported has been processed within 3 months of the date of release for free circulation into the required finished products, and in the establishment specified. Where processing took place after the three-month time limit, the released security shall be decreased by 15 % plus 2 % of the remaining amount for each day by which the time limit has been exceeded.

Proof of processing shall be furnished within 7 months of the date of release for free circulation. If proof of processing is established within the seven-month time limit and produced within 18 months following the time limit, the amount forfeited, less 15 % of the security amount, shall be repaid.

The amount of the security to be lodged by operators to ensure that the obligation laid down in paragraph 2 has been met is set out in Annex I.

For the purposes of this Regulation, for the tariff quotas under order numbers 09.0142 and 09.0143, ‘frozen thin skirt’ shall mean thin skirt which is frozen, with an internal temperature of – 12 °C or lower when it enters the customs territory of the Union.

Only whole thin skirt may be imported within the tariff quotas under order numbers 09.0142 and 09.0143.

Thin skirt imported within the tariff quota under order number 09.0143 can be released for free circulation only where accompanied by a certificate of authenticity issued by Argentina as set out in Part F of Annex II.

A certificate of authenticity can be used for an import declaration only.

Certificates of authenticity shall be completed in one of the official languages of the Union or of Argentina, and shall bear an individual serial number allocated by the issuing authorities.

Certificates of authenticity shall be valid only if they are completed and endorsed by the competent authorities. They shall be issued in compliance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761.

The issuing authority referred to in paragraph 6 shall:

The name of the competent authority of Argentina for issuing certificates of authenticity shall be published in the C series of the Official Journal of the European Union.

Certificates of authenticity shall be valid for 3 months from their dates of issue and in any case not beyond the last day of the tariff quota period.

The rules of origin applicable to the products imported within the tariff quota under order number 09.0146 shall be those provided for in Article 4 of the Agreement between the European Community and the Swiss Confederation on trade in agricultural products ([^E0024]) concluded by Council and Commission Decision 2002/309/EC, Euratom ([^E0025]).

The in-quota duty shall apply on condition that the animals are fattened for at least 120 days in the Member State into which they were imported, in production units which must be indicated by the importer in the month following the animals’ release for free circulation.

In accordance with Article 254 of Regulation (EU) No 952/2013, the animals imported shall be subject to the end-use procedure to ensure that the fattening requirement referred to in paragraph 1 of this Article is complied with.

The amount of the security to be lodged by operators to ensure that the fattening requirement referred to in paragraph 1 is complied with is set out in Annex I.

In addition to possible cases of force majeure, the security referred to in paragraph 3 shall be released if proof is furnished to the competent authority of the Member State that the young bovine animals:

For the tariff quotas under order numbers 09.0114 and 09.0115, animals shall be ‘other than for slaughter’ where they are not slaughtered within 4 months of the date of acceptance of the declaration of release for free circulation. Derogations may be granted in duly proven cases of force majeure.

To qualify for the import tariff quota under order number 09.0115, the following documents must be presented:

In accordance with Article 254 of Regulation (EU) No 952/2013, animals imported within the tariff quotas under order numbers 09.0114 and 09.0115 shall be subject to the end-use procedure to ensure that they are not slaughtered within 4 months of their release for free circulation.

The amount of the security to be lodged by operators to ensure that the non-slaughter requirement laid down in paragraph 3 is complied with is set out in Annex I.

The security provided for in paragraph 4 shall be released immediately where proof is presented to the customs authorities concerned that the animals:

The tariff quota under order number 09.2201 shall be managed as a parent tariff quota with four quarterly sub-tariff quotas under order numbers 09.2202 and 09.2203.

The benefit from the tariff quota under order number 09.2201 can be granted only by applying for the sub-tariff quotas under order numbers 09.2202 and 09.2203.

For the tariff quotas under order numbers 09.2201, 09.2202 and 09.2203, the following definitions shall apply:

High-quality fresh, chilled or frozen beef shall be eligible for import within the tariff quotas under order numbers 09.2201, 09.2202 and 09.2203 if it fulfils the following requirements:

In order to benefit from the tariff quota under order number 09.2201, a certificate of authenticity issued in the third country concerned shall be presented to the customs authorities of the Union.

The certificate of authenticity shall be established in accordance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761 or, alternatively, if allowed by the transitional rules laid down in Article 31c of this Regulation and if the issuing authority of the third country does not use ELAN, in accordance with the model set out in Part G of Annex II to this Regulation.

Section ‘Special particulars/Special conditions’, or the reverse side of the certificate of authenticity issued based on the model set out in Part G of Annex II, shall indicate that the meat originating in the exporting country fulfils the requirements laid down in Article 24.

The certificate of authenticity is valid 3 months from the date of its issue.

The issuing authority referred to in Article 25 shall:

The following information shall be notified to the Commission:

For the tariff quota under order number 09.0151, for the purposes of the definition of ‘cheese for processing’, ‘processed cheese’ shall mean a product falling within CN code 0406 30 .

Products imported within the tariff quota under order number 09.0151 shall be placed under the end-use procedure in accordance with Article 254 of Regulation (EU) No 952/2013.

For tariff quotas in the sheepmeat and goatmeat sector, ‘kid’ shall mean goat of up to one year old.

For the purpose of calculating the quantities of ‘carcass weight equivalent’, the net weight shall be multiplied by the following coefficients:

In the case of a tariff quota which is part of a preferential tariff agreement, the proof of origin shall be of the same type as the proof of origin laid down in that agreement.

Where tariff quotas originating in the same third country and resulting from both a preferential tariff agreement and non-preferential agreement are merged, the proof of origin laid down in the relevant agreement shall be presented to the customs authorities of the Union together with the customs declaration for release for free circulation for the products concerned.

In the case of tariff quotas other than those resulting from preferential tariff agreements, the customs declaration for release for free circulation for the products concerned shall be submitted to the customs authorities of the Union together with a document issued by the competent authority or agency in the third country of origin. This document shall include:

The document referred to in paragraph 5 of this Article shall be issued in accordance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761, unless the transitional rules laid down in Article 31c of this Regulation allow the competent authority or agency in the third country of origin to issue it in accordance with Annex I to this Regulation.

This Article applies to tariff quotas with order numbers 09.7901, 09.7898, 09.7899, 09.7902, 09.7896 and 09.7897.

Release for free circulation of quantities imported under the tariff quotas referred to in paragraph 1 shall be conditional upon presentation of a certificate of eligibility.

Certificates of eligibility shall be drawn up in accordance with the model set out in Annex II, point H.

Certificates of eligibility shall be completed in one of the official languages of the Union.

Certificates of eligibility shall bear an individual serial number allocated by the issuing authority.

Certificates of eligibility shall be valid only if they are duly completed and endorsed by the issuing authority for the import tariff quota concerned.

Certificates of eligibility shall be considered to have been duly endorsed if they state the date and place of issue and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons empowered to sign them.

Certificates of eligibility shall be valid until the end of the applicable tariff quota period.

The conversion factors laid down in Annex V shall be used to convert product weight to carcass weight equivalent for the tariff quotas with order number 09.7901, 09.7898, 09.7899, 09.7902, 09.7896 and 09.7897.

This Article applies to tariff quota with order number 09.7903.

Release for free circulation of quantities imported under the tariff quota referred to in paragraph 1 shall be conditional upon presentation of a certificate of eligibility.

Certificates of eligibility shall be drawn up in accordance with the model set out in Annex II, point H.

Certificates of eligibility shall be completed in one of the official languages of the Union.

Certificates of eligibility shall bear an individual serial number allocated by the issuing authority.

Certificates of eligibility shall be valid only if they are duly completed and endorsed by the issuing authority for the import tariff quota concerned.

Certificates of eligibility shall be considered to have been duly endorsed if they state the date and place of issue and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons empowered to sign them.

Certificates of eligibility shall be valid until the end of the applicable tariff quota period.