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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

Type Implementing Regulation
Publication 2020-06-12
Last updated 2026-07-16
State In force
Department AGRI, European Commission
Source EUR-Lex
articles 77
Reform history JSON API

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 ([^E0001]), Commission Implementing Regulation (EU) No 908/2014 ([^E0002]), Implementing Regulations (EU) 2015/2447 and (EU) 2016/1239, and Commission Implementing Regulation (EU) 2025/1272 ([^E0003]) shall apply, unless otherwise provided for in this Regulation.

TITLE II COMMON RULES

Article 3
Tariff quotas listed in Annex I
1.

Each import tariff quota shall be identified by an order number.

2.

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
1.

Tariff quotas shall be opened for a period of 12 consecutive months (hereinafter, ‘tariff quota period’). Tariff quota periods may be divided into sub-periods.

2.

Tariff quota periods, and where applicable, sub-periods and the total quantity available for the tariff quota period are, for each tariff quota, set out in Annexes II to XIII.

Article 5
Maximum quantities that can be applied for
1.

The quantity applied for shall not exceed the total quantity available for the tariff quota period or sub-period concerned.

2.

Unless otherwise provided for in this Regulation, the available quantity shall be the total non-allocated quantity for the remaining tariff quota period or sub-period.

3.

The available quantity shall include the quantity unused in the previous tariff quota sub-period.

Article 6
Submission of applications for import and export licences
1.

Applications for import and export licences shall be submitted within the first seven calendar days of the month preceding the beginning of the tariff quota period and within the first seven calendar days of each month during the tariff quota period, except for December where no applications shall be submitted.

2.

By way of derogation from paragraph 1, applications for import and export licences that are valid from 1 January shall be submitted between 23 and 30 November of the preceding year.

3.

Unless stated otherwise in this Regulation, operators applying for licences shall lodge one admissible application per month and per tariff quota only. In the month of November, operators may lodge two applications per tariff quota: one application for licences valid as of December and one application for licences valid as of January. For import tariff quotas managed with documents issued by the exporting countries and for export tariff quotas managed by third countries, Articles 71 and 72 shall apply, respectively.

4.

If an applicant submits more applications for a tariff quota than the maximum number set out in paragraph 3, none of the applications submitted for the tariff quota shall be admissible.

5.

By way of derogation from paragraph 3, where a tariff quota covers different product codes, origins or different duty rates, operators may apply for the different product codes or countries of origin or different duty rates per month. Such applications shall be lodged at the same time. The licence issuing authorities shall regard them as a single application.

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
1.

Applications for ELAN1L-AGRIM and ELAN1L-AGREX licences shall be submitted in accordance with Article 2 of Implementing Regulation (EU) 2016/1239.

2.

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.
3.

Member States that have an electronic application and registration system shall register the details referred to in paragraph 2 in that system.

Article 8
Inadmissibility of applications for import and export licences
1.

Licence applications that are incomplete or that do not comply with the criteria set out in this Regulation, in Delegated Regulation (EU) 2016/1237 and Implementing Regulation (EU) 2016/1239 shall be declared inadmissible.

2.

Where the licence issuing authority declares the licence application inadmissible, it shall notify the operator in writing of its decision concerning the inadmissibility of the application, together with the reasons for the decision. Such notification shall provide the operator with information on the rights of appeal against the inadmissibility decision, on the applicable procedure and the time limits for appeal.

3.

No licence application shall be declared inadmissible for minor clerical errors that do not alter the essential elements of the application.

4.

Customs agents or customs representatives of the applicant shall not be entitled to apply for licences under tariff quotas falling within the scope of this Regulation. They shall not be titular holders of licences issued under this Regulation.

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
1.

Except for import tariff quotas managed with documents issued by third countries and export tariff quotas managed by third countries, the Commission shall calculate an allocation coefficient for each tariff quota. Member States shall apply the coefficient to the quantities covered by each licence application notified to the Commission. The allocation coefficient shall be calculated on the basis of the information notified by the Member States and using the method set out in paragraph 3.

2.

The Commission shall make public the allocation coefficient for each tariff quota by appropriate web-publication no later than on the 22nd day of the month in which the Member States notified the quantities applied for to the Commission. Where the application was lodged between 23 and 30 November, the allocation coefficient shall be made public no later than on 14 December.

3.

Unless provided otherwise in Title III, the allocation coefficient for licences shall not exceed 100 %, and shall be calculated as follows: [(available quantity/requested quantity) × 100] %. The allocation coefficient shall be rounded to six digits. The Commission shall adjust the allocation coefficient in order to ensure that the quantities available for the import or export tariff quota period or sub-period are not exceeded.

4.

If the quota quantity for a sub-period or under the system of monthly application is exhausted, the Commission shall suspend the submission of further applications until the end of the tariff quota period or sub-period. The suspension shall be lifted when quantities become available within the same tariff quota period following notification of unused quantities. The Commission shall notify to licence issuing authorities of Member States the suspension, the lifting of it and the available quantity within a tariff quota by appropriate web-publication.

5.

Import and export licences shall be issued for the quantities calculated multiplying the quantities in import or export licence applications by the allocation coefficient. The quantity resulting from the application of the allocation coefficient shall be rounded down to the nearest unit.

6.

Quantities not allocated or not used during a sub-period shall be determined on the basis of the information notified by Member States to the Commission. Such quantities shall be added to the quantities available for redistribution within the same import or export tariff quota period.

7.

Before calculating the allocation coefficient for tariff quotas for which prior compulsory registration of operators pursuant to Article 11 of Delegated Regulation (EU) 2020/760 is required, the Commission may request the competent licence issuing authority to verify the LORI record of the applicants. Such request shall be made by the 15th day, 13.00 Brussels time, of the month in which the Member States notified the quantities applied for. However, for quantities notified by 6 December, such request shall be made by 8 December, 13.00 Brussels time. Licence issuing authorities shall provide the Commission with an email address to which the requests should be addressed.

8.

Licence issuing authorities shall reply to Commission requests referred to in paragraph 7 before the 21st day, 13.00 Brussels time, of the month following the request.

9.

For requests submitted by 8 December, the licence issuing authority shall reply before 7 January, 13.00 Brussels time.

10.

Where the licence issuing authority does not reply to the Commission within the time limits set out in paragraphs 8 and 9, the licence issuing authority shall not accept any further licence application submitted by the operator concerned.

Article 11
Issue of import and export licences
1.

This Article shall not apply to licences issued for import tariff quotas managed with documents issued by third countries and for export tariff quotas managed by third countries.

2.

Licences shall be issued only for applications notified to the Commission.

3.

Licences shall be issued after the Commission makes public the allocation coefficient and before the end of the month.

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.

4.

Licences that are valid from 1 January shall be issued in the period between 15 and 31 December of the preceding year.

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.

5.

Licences for tariff quotas governed by this Regulation shall be issued for quantities expressed in product weight, except when the relevant tariff quota fiches in Annexes II to XII indicate the total available quantity for the quota in a calculated weight equivalent, and the competent authorities shall indicate the overall quantity covered by the licence.

6.

Where the relevant tariff quota fiches in Annexes II to XII indicate codes preceded by ex, the competent authorities shall issue the licences for the relevant codes preceded by ex.

Article 12
Details to be entered in certain sections of import and export licences
1.

Import and export licences shall be issued in accordance with the rules laid down in Annex I.1 to Implementing Regulation (EU) 2016/1239 and to the instructions published in series C of the Official Journal of the European Union referred to in Article 1(1), point (j) of that Regulation.

2.

Member States that have a national electronic system shall adapt their system to issue licences in accordance with paragraph 1.

3.

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
1.

Article 3(4) of Regulation (EEC, Euratom) No 1182/71 of the Council ([^E0004]) shall not apply to the determination of the period of validity of import and export licences for import and export tariff quotas.

2.

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.
3.

Unless otherwise provided for in Title III or in Annex I, if the tariff quota period is divided into sub-periods, licences issued for a sub-period shall expire on the last calendar day of the month following the end of that sub-period but not later than the end of the tariff quota period.

4.

Unless otherwise provided for in Title III, licences issued for import tariff quotas managed with documents issued by third countries shall be valid from their date of issue until 23.59 (Brussels time) of the 30th calendar day after the last day of validity of the IMA 1 certificates or CA for which they have been issued. That period of validity shall not exceed the end of the tariff quota period. Licences issued for import tariff quotas managed with certificates of eligibility shall be valid from their date of issue until 23.59 (Brussels time) of the last day of the tariff quota period.

5.

Licences for export tariff quotas managed by third countries shall be valid from their date of issue until 31 December of the year of their issue date, except for licences issued from 20 December to 31 December, which shall be valid from l January until 31 December of the following year.

6.

If the period of validity of an import or export licence for tariff quota is extended due to force majeure as provided for in Article 16 of Implementing Regulation (EU) 2016/1239, the extension shall not exceed the tariff quota period.

Article 14
Proof of release for free circulation and export
1.

Quantities not released for free circulation or not exported by the end of the period of validity of the licence shall be regarded as unused quantities.

2.

Proof of release for free circulation as well as proof of export and exit of the customs territory of the Union shall be provided in accordance with Article 14(6) of Implementing Regulation (EU) 2016/1239.

Article 15
Proof of origin
1.

Where required by Annexes II to XIII, a valid proof of origin in accordance with Annex XIV.8 shall accompany the licence and the customs declaration and be made available via ELAN to the customs authorities of Member States. The documents required for the proof of origin are listed for each tariff quota in those Annexes.

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.

2.

In specific cases, laid down in Annexes II to XIII, the proof of origin shall be presented upon application for an import licence.

3.

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.

Article 15a
Certificates of origin in electronic format
1.

When the rules applicable to a tariff rate quota require that agricultural products to be released for free circulation in the Union territory are accompanied by a document issued by third countries in accordance with this Article, the document shall follow the ELAN data model in compliance with Annex XIV.8 to this Regulation. Articles 57, 58 and 59 of Implementing Regulation (EU) 2015/2447 apply to that document, with the exception of Article 57(1) of that Implementing Regulation.

2.

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 15b
Document issued by Mercosur States

This article applies to TRQs with order numbers 09.4910, 09.4920, 09.4925, 09.4930, 09.4935, 09.4940, 09.4945, 09.4950, 09.4955, 09.4960, 09.4965, 09.4970 and 09.4975 opened in accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay. These products shall be accompanied by an official document issued by the Mercosur States, the model of which is laid down in the Notice of the European Commission [2026/874] ([^E0005]).

This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.

Article 16
Notifications of quantities to the Commission
1.

Unless otherwise provided for in Title III, the requirements set out in paragraphs 2 to 5 shall apply.

2.

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.
3.

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.

4.

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 of the unused quantities covered by the issued import and export licences at the request of the Commission. Unused quantities shall correspond to the difference between the quantities entered on the back of the import or export licences and the quantities for which those licences were issued.

5.

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 unused quantities covered by import or export licences to the Commission within four months or 210 calendar days respectively, following the expiry of the period of validity of the licences concerned.

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.

6.

Where the tariff quota period is divided into sub-periods, the unused quantities shall be notified together with the notification referred to in point (a) of paragraph 2 for the last sub-period.

7.

The quantities shall be expressed in kilograms of product weight and broken down by order number and origin, where applicable.

8.

For the notifications to the Commission referred to in this Regulation and related to beef and veal tariff quotas with order numbers 09.4450, 09.4451, 09.4452, 09.4453, 09.4454, 09.4002, 09.4003, 09.4455, 09.4001 and 09.4004, the quantities shall be expressed in kilograms product weight, per country of origin and per product category as indicated in Part B of Annex XV to this Regulation. However, for the tariff quota with order number 09.4003 the country of origin does not need to be notified.

9.

Article 3 of Implementing Regulation (EU) 2016/1239 shall apply to the periods and time limits set out in this Article.

Article 17
1.

From the 8th to the 16th day of the month following the end of the tariff quota period, Member States shall notify the Commission of the name, Economic Operators Registration and Identification (EORI) number and address of the holders of import licences for tariff quotas requiring compulsory registration of operators and where applicable, of the transferee.

2.

Member States shall notify the Commission of each validation, rejection or withdrawal of an application for registration in the LORI electronic system.

3.

When notifying the validation of an application for registration in the LORI electronic system, Member States shall submit the data required by Annex II to Delegated Regulation (EU) 2020/760.

4.

Member States shall notify the Commission of any changes made by operators to their LORI record.

5.

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.
6.

For each certificate of authenticity, IMA1 certificate, or certificate of eligibility lodged by an operator in relation to tariff quotas managed with documents issued by third countries, Member States shall make the corresponding licence available in ELAN.

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.

7.

By way of derogation to Article 3(4) of Regulation (EEC, Euratom) No 1182/71, where periods and time limits are set out in this Article, those periods and time limits shall end with the expiry of the last hour of the last day, irrespective of whether that day is a Saturday, Sunday or public holiday as defined in that Regulation.

8.

The notifications to the Commission referred to in this Regulation shall be made in accordance with Commission Delegated Regulations (EU) 2017/1183 ([^E0006]) and (EU) 2025/1269 ([^E0007]), and Commission Implementing Regulations (EU) 2017/1185 ([^E0008]) and (EU) 2025/1272.

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 ([^E0009]) 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 ([^E0010]), 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 ([^E0011]), 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.

In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Council Decision (EU) 2026/183 ([^E0012]), a tariff quota is open for imports into the Union of maize and sorghum from Mercosur States, 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 ([^E0013]). The methods of analysis provided for in Part II of Annex I to Commission Implementing Regulation (EU) 2016/1240 ([^E0014]) 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 ([^E0015]).

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
1.

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.
2.

Import licence applications for tariff quotas referred to in paragraph 1, points (a) and (b), may indicate either the full name of the country of destination or the ISO 3166-1 alpha-2 code.

3.

In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import licence applications and licences issued in accordance with Annex I to that Implementing Regulation shall in all cases mention in Section 24 one of the entries listed in Annex XIV.1 to this Regulation.

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 ([^E0016]), and with the results of consultations with Thailand approved by Council Decision 96/317/EC ([^E0017]), 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.

Any unused quantities under tariff quotas with order number 09.4112, 09.4116, 09.4117, 09.4118, 09.4119, 09.4127, 09.4128,  ————— 09.4130 09.4148, 09.4166  , 09.4168, 09.4729, 09.4730 and 09.4731 in a sub-period shall be carried over to the subsequent sub-periods specified in Annex III. No quantities shall be carried over to the next quota period.

Quantities under tariff quotas order numbers 09.4127, 09.4128, and 09.4130 which have not been used or allocated during the previous sub-periods shall be transferred to tariff quota order number 09.4138 as of 1 October of each year. This shall also apply to quantities under tariff quota number 09.4129 that have not been allocated before 1 September or used before 1 October.

For tariff quotas under order numbers 09.4729, 09.4730 and 09.4731 Member States shall notify, in accordance with Article 16, the Commission of quantities in product weight and the Commission shall transform these quantities into the weight equivalent specified in Annex III.

Article 28
Export documents

Import licence applications submitted for rice and broken rice under tariff quotas 09.4128, 09.4129 and 09.4149 shall be accompanied by an export certificate drawn up in accordance with the provisions laid down in Annex XIV.8 or, in accordance with the transitional rules laid down in Articles 72a to 72d, by the original of the export certificate, the specimen of which is set out in Annex XIV.2.

Import licence applications submitted for rice and broken rice under tariff quota 09.4127 shall always be accompanied by the original export certificate, the specimen of which is set out in Part C of Annex XIV.2.

The documents referred to in the first and second subparagraphs shall be issued by the competent authority of the third countries indicated therein. The quantity indicated on import licence applications shall not exceed the quantity indicated on the export licences.

Article 29
Licence content

Section ‘Country of origin’ of ELAN1L-AGRIM licences for all order numbers laid down in Annex III, except for order numbers 09.4138, 09.4148, 09.4166, 09.4168, 09.4119, 09.4130 and 09.4154, shall indicate the country of origin in accordance with the instructions laid down in Annex III.

In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import licences issued based on Annex I to that Implementing Regulation for all order numbers laid down in Annex III, except for order numbers 09.4138, 09.4148, 09.4166, 09.4168, 09.4119, 09.4130 and 09.4154, shall indicate the country of origin in Section 8, and the box ‘yes’ in that section shall be crossed out.

By way of derogation from Article 6(5), import licence applications for tariff quotas 09.4729, 09.4730 and 09.4731 shall refer to a single order number and a single CN code. The description of the products and their CN code shall be referred to in Sections ‘Product list. Description in accordance with the Combined Nomenclature (CN)’ and ‘Product list. CN code’, respectively, of the licence application. In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, in import licences issued based on Annex I to that Implementing Regulation, the description of the products and their CN code shall be referred to in Sections 15 and 16, respectively, of the licence application.

Article 29a
Authenticity certificate
1.

The ELAN1L-TCDOC, subtype ‘Authenticity certificate’, issued by a competent body of Vietnam listed in Annex III, stating that the rice belongs to one of the specific varieties of fragrant rice set out for tariff quota with order number 09.4731, shall be drawn up in accordance with the provisions laid down in Annex XIV.8. The authenticity certificate shall be completed in English and communicated to ELAN.

In accordance with the transitional rules laid down in Articles 72a to 72d, the authenticity certificate may alternatively be drawn up on a form in accordance with the specimen laid down in Annex XIV.2, RICE – Part D. Origin Vietnam. The forms shall be printed and completed in English.

2.

Each authenticity certificate shall bear an individual serial number allocated by the issuing authorities in the top right-hand box. The copies shall bear the same number as the original.

3.

The ELAN1L-TCDOC, subtype ‘Authenticity certificate’, shall be valid for 120 days from the date of issue. It shall be valid only if all sections are duly completed, and it is signed. It shall be considered duly signed if it indicates the date and place of issue and if it is sealed electronically in ELAN.

Alternatively, in accordance with the transitional rules laid down in Articles 72a to 72d, the authenticity certificate may be considered duly signed if it indicates the date and place of issue and if it bears the stamp of the issuing authority and the signature of the person or persons empowered to sign it.

4.

The authenticity certificate shall be submitted to the customs authorities in order to verify the existence of the necessary conditions to benefit from the tariff quota with order number 09.4731. The competent body of Vietnam listed in Annex III, shall provide the Commission with any relevant information, which may assist in verifying the information contained on the certificates of authenticity, in particular specimens of the stamps it has used.

CHAPTER 3 Sugar

Article 30
Tariff quotas

In accordance with the concessions made in the framework of the World Trade Organisation approved by Decision 94/800/EC and Regulation (EC) No 1095/96, tariff quotas are open for imports into the Union of sugar, subject to the conditions laid down in this Regulation.

In accordance with the Stabilisation and Association Agreement between the European Communities and their Member States and the former Yugoslav Republic of Macedonia, approved by Council and Commission Decision 2004/239/EC, Euratom ([^E0018]), tariff quotas are open for imports into the Union of sugar, subject to the conditions laid down in this Regulation.

In accordance with the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States and the Republic of Albania to take account of the accession of the Republic of Bulgaria and Romania to the European Union, approved by Council Decision 2009/330/EC ([^E0019]), tariff quotas are open for imports into the Union of sugar, subject to the conditions laid down in this Regulation.

In accordance with the Stabilisation and Association Agreement between the European Communities and their Member States and the Republic of Serbia, approved by Council and Commission Decision 2013/490/EU, Euratom ([^E0020]), tariff quotas are open for imports into the Union of sugar, subject to the conditions laid down in this Regulation.

In accordance with the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States and Bosnia and Herzegovina to take account of the accession of the Republic of Croatia to the European Union, approved by Council Decision (EU) 2017/75 ([^E0021]), tariff quotas are open for imports into the Union of sugar, subject to the conditions laid down in this Regulation.

In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open and amended for imports into the Union of sugar from Mercosur States, subject to the conditions laid down in this Regulation.

Sugar tariff quotas and their specific conditions are laid down in Annex IV to this Regulation.

Article 31
Definitions

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

  • (1) ‘tel quel weight’ means the weight of the sugar in the natural state;
  • (2) ‘refining’ means the processing of raw sugars into white sugars as defined in points 1 and 2 of Section A of Part II of Annex II to Regulation (EU) No 1308/2013, and any equivalent technical operation applied to bulk white sugar.
Article 32
Licence validity

By way of derogation from Article 13, the import licence shall be valid until the end of the third month following the month in which it was issued. It shall in any case expire at the latest on 30 September.

Article 33
Notifications

Before 1 May of each year Member States shall notify the Commission of the total quantity of sugar actually imported, broken down by order number, country of origin, the eight-digit CN code and expressed in kilograms tel quel weight.

Article 34
Obligations linked to the WTO sugar tariff quotas
1.

For sugar tariff quotas with order numbers 09.4317, 09.4318, 09.4915, 09.4319, 09.4320, 09.4329 and 09.4330, all of the following requirements shall apply:

  • (a) release for free circulation in the Union shall be subject to the end-use procedure for refining referred to in Article 210 of Regulation (EU) No 952/2013;
  • (b) by way of derogation from Article 239 of Commission Delegated Regulation (EU) 2015/2446 ([^E0022]), the obligation to refine shall not be transferred to another legal or natural person;
  • (c) refining shall take place within a period of 180 days from the release of the sugar for free circulation in the Union;
  • (d) where the polarimetric reading of the imported raw sugar departs from 96 degrees, the corresponding amount of import duty shall be increased or reduced, as appropriate, by 0,14 % per tenth of a degree of the difference established;
  • (e) the code ‘SUG01’ shall be entered in Section ‘Special conditions / special particulars’ of the licence. The licence application may indicate either the code ‘SUG01’ or ‘sugar intended for refining’. In accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation, ‘sugar intended for refining’ shall be entered in Section 20 of application forms and licences based on Annex I to Implementing Regulation (EU) 2016/1239.
2.

For the sugar tariff quotas with order numbers 09.4317, 09.4318, 09.4915, 09.4319, 09.4320, 09.4321, 09.4329 and 09.4330, the entries listed in the relevant fiches in Annex IV shall be indicated in the section with the title ‘Special conditions / special particulars’ of the licence.

Licence applications may either indicate the entries listed in the relevant fiches in Annex IV or ‘sugar intended for refining’ and ‘WTO concessions sugar imported in accordance with Chapter 3 of Title III of Implementing Regulation (EU) 2020/761’.

In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, for the quotas listed in the first subparagraph of this paragraph, in licence applications and licences based on Annex I to that Implementing Regulation one of the entries listed in Part A of Annex XIV.3 to this Regulation shall be indicated in Section 20 of the application form and licence.

Article 35
Sugar tariff quotas under order numbers 09.4324, 09.4325, 09.4326 and 09.4327

For the sugar tariff quotas under order numbers 09.4324, 09.4325, 09.4326 and 09.4327, the following shall apply:

    1. Import licence applications shall be accompanied by the original of the ELAN1L-TCDOC, subtype ‘Export licence’, drawn up in accordance with the provisions laid down in Annex XIV.8 or, alternatively, in accordance with the transitional rules laid down in Articles 72a to 72d, drawn up in accordance with the model referred to in Part C of Annex XIV.3 issued by the competent authorities of the third country concerned. The quantity stated in the import licence applications shall not exceed the quantity indicated on the export licence.
    1. The code SUG03 or the corresponding text laid down in Annex I.1, Part A.1, point (p), of Implementing Regulation (EU) 2016/1239 shall be indicated in Section ‘Special conditions / special particulars’ in accordance with the instructions laid down in the relevant tariff quota fiche. If allowed by the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, one of the entries listed in Part B of Annex XIV.3 to this Regulation shall be entered in Section 20 of the application form and of the licence.

CHAPTER 4 Olive oil

Article 36
Tariff quotas

In accordance with the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part approved by Decision 98/238/EC, ECSC of the Council and the Commission ([^E0023]), tariff quotas are open for imports into the Union of virgin olive oil, 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 V to this Regulation.

CHAPTER 5 Fruits and vegetables

Section 1 Garlic

Article 37
Tariff quotas

In accordance with the Agreement in the form of an Exchange of Letters between the European Community and the Argentine Republic pursuant to Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 for the modification of concessions with respect to garlic provided for in Schedule CXL annexed to the GATT approved by Council Decision 2001/404/EC ([^E0024]), the Agreement in the form of an Exchange of Letters between the European Community and the People’s Republic of China pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 approved by Council Decision 2006/398/EC ([^E0025]), and the Agreement in the form of an Exchange of Letters between the European Union and the People’s Republic of China pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 approved by Council Decision (EU) 2016/1885 ([^E0026]) tariff quotas are open for imports into the Union of fresh or chilled garlic, 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 VI to this Regulation.

Article 39
Specific rules applicable to garlic imported from certain countries
1.

Garlic originating in Iran, Lebanon, Malaysia, Taiwan, United Arab Emirates or Vietnam may only be released for free circulation in the Union if the following conditions are met:

  • (a) an ELAN1L-TCDOC, subtype ‘certificate of origin’, issued by the competent national authorities of that country in accordance with Article 15a(1) of this Regulation and with Annex XIV.8 to this Regulation, is available in ELAN or, if allowed by the transitional rules laid down in Articles 72a to 72d of this Regulation, a certificate of origin issued by the competent national authorities of that country in accordance with Articles 57, 58 and 59 of Implementing Regulation (EU) 2015/2447 is presented;
  • (b) the product was transported directly from the country of origin to the Union.
2.

For the purposes of this Article, a product shall be considered to be directly transported to the Union where:

  • (a) it is transported from a third country to the Union, without passing through the territory of any other third country;
  • (b) it is transported through one or more third countries other than the country of origin, with or without transhipment or temporary warehousing in those countries, provided that such passage is justified for geographical reasons or transport requirements and provided that the product:
  • (i) has remained under the supervision of the customs authorities of the country or countries of transit or warehousing;
  • (ii) has not been put into free circulation or released for consumption in the country or countries of transit or warehousing;
  • (iii) has not undergone operations in the country or countries of transit or warehousing other than unloading and reloading or any other operation to keep it in good condition.
3.

Proof that the conditions referred to in point (b) of paragraph 2 are satisfied shall be submitted to the customs authorities of the Member States. It shall consist of:

  • (a) a single transport document issued in the country of origin and covering passage through the country or countries of transit; or
  • (b) a certificate issued by the customs authorities of the country or countries of transit and containing:
  • (i) a precise description of the goods;
  • (ii) the dates of unloading and reloading, with particulars identifying the transport vehicles used;
  • (iii) a statement certifying the conditions in which the goods have been kept;
  • (c) where the proof referred to in points (a) or (b) cannot be provided, any other substantiating documents.

Section 2 Mushrooms

Article 41
Tariff quotas

In accordance with the concessions made in the framework of the World Trade Organisation approved by Decision 94/800/EC, tariff quotas are open for imports into the Union of preserved mushrooms of the genus Agaricus, 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 VII to this Regulation.

CHAPTER 6 Beef and veal

Article 42
Tariff quotas and quantities

In accordance with the concessions made in the framework of the World Trade Organisation approved by Decision 94/800/EC, tariff quotas are open for imports into the Union of frozen meat of bovine animals, subject to the conditions laid down in this Regulation.

In accordance with the concessions made in the framework of the World Trade Organisation, approved by Regulation (EC) No 1095/96, tariff quotas are open for imports into the Union of frozen thin skirt of bovine animals, subject to the conditions laid down in this Regulation.

In accordance with the concessions made in the framework of the World Trade Organisation, approved by Regulation (EC) No 1095/96, tariff quotas are open for imports into the Union of high-quality fresh, chilled and frozen beef and for frozen buffalo meat subject to the conditions laid down in this Regulation.

In accordance with the Agreement between the European Community and the Swiss Confederation on trade in agricultural products approved by Council and Commission Decision 2002/309/EC, Euratom ([^E0028]), tariff quotas are open for imports into the Union of dried boneless meat of bovine animals and live bovine animals subject to the conditions laid down in this Regulation.

In accordance with the Stabilisation and Association Agreement between the European Communities and their Member States and the former Yugoslav Republic of Macedonia, approved by Decision 2004/239/EC, the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and Bosnia and Herzegovina, of the other part, approved by Council Decision 2008/474/EC ([^E0029]), the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the Republic of Serbia, of the other part, approved by Council Decision 2010/36/EC ([^E0030]), the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the Republic of Montenegro, of the other part, approved by Council and Commission Decision 2010/224/EU, Euratom ([^E0031]) and the Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo ([^E0032]), of the other part, approved by Council Decision (EU) 2016/342 ([^E0033]), tariff quotas are open for imports into the Union of baby beef subject to the conditions laid down in this Regulation.

In accordance with the Interim Agreement on Trade between the European Union and the Republic of Chile approved by Council Decision (EU) 2024/3016 ([^E0034]), tariff quota is open for imports into the Union of beef 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 Australia pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994 relating to the modification of concessions in the schedules of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic in the course of their accession to the European Union, approved by Council Decision 2006/106/EC ([^E0035]), tariff quotas are open for imports into the Union of frozen beef intended for processing, subject to the conditions laid down in this Regulation.

In accordance with the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part the provisional application of which was approved by Council Decision 2017/38 ([^E0036]), tariff quotas are open for imports into the Union of meat of bovine animals and swine, subject to the conditions laid down in this Regulation.

In accordance with the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, approved by Council Decision (EU) 2017/1247 ([^E0037]), tariff quotas are open for imports into the Union of fresh and frozen beef, fresh and frozen pigmeat, eggs, egg products and albumins subject to the conditions laid down in this Regulation.

In accordance with the Free Trade Agreement between the European Union and New Zealand, approved by Council Decision (EU) 2024/244 ([^E0038]), tariff quotas are open for imports into the Union of beef subject to the conditions laid down in this Regulation.

In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open and amended for imports into the Union of beef and veal from Mercosur States, subject to the conditions laid down in this Regulation.

Beef and veal tariff quotas and their specific conditions are laid down in Annex VIII.

Article 43
Specific rules applicable to import tariff quotas managed with documents issued by third countries and to tariff quota 09.4002
1.

This article shall apply to tariff quotas managed with documents issued by third countries and to tariff quota under order number 09.4002.

2.

Upon release for free circulation of quantities imported under the tariff quotas referred to in paragraph 1, the importer shall provide to the customs authority an ELAN1L-AGRIM licence and an ELAN1L-TCDOC, subtype ‘certificate of authenticity’ or alternatively, if allowed by the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239 and in Articles 72a to 72d of this Regulation, an import licence and a certificate of authenticity or a copy thereof.

3.

ELAN1L-TCDOCs, subtype ‘Certificates of authenticity’, shall be drawn up in accordance with the provisions laid down in Annex XIV.8. If allowed by the transitional rules laid down in Articles 72a to 72d, Certificates of authenticity may be drawn up in accordance with the model laid down in Annex XIV.4.

4.

Certificates of authenticity shall be completed in one of the official languages of the Union or of the exporting country.

5.

Certificates of authenticity shall bear an individual serial number allocated by the issuing authorities.

6.

Certificates of authenticity shall be valid only if they are duly completed and endorsed by the issuing authority in the third country of origin referred to in the Annex for the import tariff quota concerned.

7.

Certificates of authenticity 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.

8.

Quantities provided on an import licence shall be broken down by CN code.

9.

Import licences issued for the tariff quota with order number 09.4002 shall be valid for 3 months from their respective dates of issue. Licences issued before the beginning of the tariff quota period shall be valid for 3 months from 1 July.

10.

Applications for tariff quota 09.4002 may cover, for the same quota order number, one or several of the products covered by the product codes or groups of product codes listed in Part A of Annex XV for this tariff quota. Where applications cover several product codes, the respective quantity applied for per product code or group of product codes shall be specified. All the product codes shall be indicated in Section ‘Product list. CN Code’ and their description shall be indicated in Section ‘Product list. Description in accordance with the Combined Nomenclature (CN)’.

In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, licence applications and licences based on the template laid down in Annex I to that Implementing Regulation shall indicate the CN codes in Section 16 of licence applications and of licences and their description shall be indicated in Section 15 of licence applications and of licences.

Article 44
Applications for and issue of import licences for tariff quotas managed with documents issued by third countries
1.

Section ‘Country of origin’ of the import licence applications and of the import licence shall contain the information specified, for the relevant tariff quota, in the box ‘Specific entries to be made on the licence’ of Annex VIII.

Import licence applications and import licences that, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, are based on the template laid down in Annex I to that Implementing Regulation, shall indicate in Section 8 the information specified, for the relevant tariff quota, in the box ‘Specific entries to be made on the licence’ of Annex VIII to this Regulation.

2.

Upon application for the import licence, applicants shall provide a copy of the ELAN1L-TCDOC, subtype ‘certificate of authenticity’ or ‘certificate of eligibility’, or, if allowed by the transitional rules laid down in Articles 72a to 72d, a certificate of authenticity or a certificate of eligibility, to the licence issuing authority. In the latter case, the competent authorities may issue import licences only where they consider that all the information on the certificate of authenticity or on the certificate of eligibility corresponds to that received from the Commission.

Where in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation the issuing third country communicates the document to the Commission via information system set up in accordance with Implementing Regulation (EU) 2017/1185, and the information in the document submitted is not in conformity with the information provided by the Commission, or when only a copy of the certificate of authenticity or of the certificate of eligibility has been presented instead of the original, the competent authorities shall request the licence applicant to lodge an additional security pursuant to Article 45 of this Regulation.

Article 45
Additional securities applicable to tariff quotas managed with documents issued by third countries
1.

In the circumstances referred to in the second subparagraph of Article 44(2) licence applicants shall lodge an additional security equal to the amount corresponding, for the products in question, to the Most Favoured Nation duty under the Common Customs Tariff applicable on the day on which the application for the import licence is submitted.

However, such an additional security shall not be required where the authority of the exporting country has provided a copy of the certificate of authenticity or certificate of eligibility by means of the information system referred to in Article 72(8).

2.

Member States shall release the additional security once satisfied with the information available in ELAN.

Where in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation the issuing third country communicates the document to the Commission via information system set up in accordance with Implementing Regulation (EU) 2017/1185, Member States shall release the additional security once they receive the original of the certificate of authenticity or of the certificate of eligibility and are satisfied that its content corresponds to the information received from the Commission.

3.

The amount of the additional security which has not been released shall be forfeited and retained as customs duties.

Article 46
Tariff quotas for fresh and frozen beef and veal originating in Canada
1.

The release into free circulation in the Union of fresh and frozen beef and veal originating in Canada shall be conditional upon production 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 as 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.

2.

The conversion factors laid down in Part B of Annex XVI shall be used to convert product weight to carcass weight equivalent for the tariff quotas under order numbers 09.4280 and 09.4281.

3.

For the purpose of calculating the proof of trade and, where applicable, the reference quantity, the weight shall be corrected using the conversion factors laid down in Part B of Annex XVI.

4.

Applications for import licences shall be submitted within the first 7 days of the second month preceding the start of each of the sub-periods referred to in Annex VIII.

5.

If quantities remain available after the first application period within a given sub-period, eligible applicants may submit new applications for import licences during the two following application periods, in accordance with Article 6 of this Regulation. In such cases food business operators with establishments approved in accordance with Article 4 of Regulation (EC) No 853/2004 of the European Parliament and of the Council ([^E0039]) may apply without submitting a proof of trade.

6.

Import licences shall be issued as of the 23rd day until the end of the month in which the applications were submitted.

7.

Import licences shall be valid for 5 months from the date of their issue, within the meaning of Article 7 of Implementing Regulation (EU) 2016/1239 or from the date of the beginning of the sub-period for which the import licence is issued, whichever is later. However, the import licence shall expire at the latest on 31 December.

8.

Licence holders may return unused licence quantities before the expiry of the licence and no later than 4 months prior to the end of the tariff quota period. Each licence holder may return up to 30 % of its individual licence quantity.

9.

When a part of the licence quantity is returned in accordance with paragraph 8, 60 % of the corresponding security shall be released.

Article 46a
Tariff quota for fresh and frozen beef and veal originating in New Zealand with order number 09.4456
1.

This Article applies to tariff quota with order number 09.4456.

2.

Issuing an import licence and 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.

3.

Certificates of eligibility shall be drawn up in accordance with the provisions laid down in Annex XIV.8 or, in accordance with the transitional rules laid down in Article 72a to 72d, based on the template set out in Annex XIV.6.

4.

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

5.

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

6.

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

7.

Certificates of eligibility shall be considered duly endorsed when they follow:

  • (a) the ELAN1L-TCDOC model, if they comply with the requirements of endorsement laid down in Annex XIV.8;
  • (b) the template set out in Annex XIV.6 to this Regulation, or they are printed on paper in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation or due to the temporary unavailability of the ELAN in accordance with Section 3 of Implementing Regulation (EU) 2025/1272, 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.
8.

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

9.

The conversion factors laid down in Part C of Annex XVI shall be used to convert product weight to carcass weight equivalent for the tariff quota with order number 09.4456.

Article 47
Common provisions

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