TITLE I GENERAL ARRANGEMENTS
Article 1 1. The products listed in Annexes I, II, III, IV and V shall be eligible for reduced rates of duty under Community tariff quotas during the periods and in accordance with the provisions set out in this Regulation and the said Annexes.
2. For the purposes of converting amounts expressed in euros into national currencies, Article 18 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code shall apply for the Member States other than those referred to in Council Regulation (EC) No 974/98 of 3 May 1998 on the introduction of the euro.
OJ L 184, 17.7.1999, p. 23.
OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 955/1999 (OJ L 119, 7.5.1999, p. 1).

TITLE II SPECIAL ARRANGEMENTS FOR CERTAIN TARIFF QUOTAS

Section 1 Tariff quota for newsprint
Article 2 1. From 30 November each year, any part of the quota volumes for newsprint referred to in Annex I not used on 29 November and unlikely to be used by 31 December may be used to cover imports of the products in question from Canada or another non-EC country.
2. Where the bound quota of 600 000 tonnes from Canada has been exhausted and no autonomous quota of more than 30 000 tonnes has been opened for the remainder of the calendar year, the bound quota shall be increased by the Commission by an additional 5 %. The Commission shall publish the quota increase in the Official Journal of the European Communities, ‘C’ series.

Section 2 Tariff quotas for hand-made or hand-woven products
Article 3 Access to the tariff quotas for hand-made products is restricted to the products referred to in Annex IV, accompanied by a certificate of authenticity issued by the competent government anthority in the beneficiary country and conforming to the specimen in Annex VI.
Article 4 Access to the tariff quotas for hand-woven products is restricted to the products referred to in Annex V accompanied by a certificate of authenticity issued by the competent government authority in the beneficiary country and conforming to the specimen in Annex VII. These goods shall bear a stamp approved by the said authorities at the beginning and end of each piece; by way of derogation, a seal approved by the authorities of the country of manufacture may be affixed to each piece.
Article 5 The products referred to in Articles 3 and 4 must be transported directly to the Community from the country of manufacture.
The following shall be considered to have been transported directly:
(a) goods which have been transported without entering the territory of a country not a Member State of the Community; calls at ports in countries not members of the Community shall not be held to breach direct transport, provided the goods are not transhipped in the course of such a call;
(b) goods which have been transported via, or transhipped in, the territory of one or more non-member countries, provided such transit or transhipment is covered by a single transport document drawn up in the country of manufacture.

Section 3 Methods of administrative cooperation for hand-made or hand-woven products
Article 6 1. Access to the tariff quotas provided for in Articles 3 and 4 may at any time be temporarily withdrawn, in whole or in part, in the event of irregularities or of a lack of the administrative cooperation required for the checking of certificates of authenticity.
2. The decision to withdraw temporarily, in whole or in part, entitlement to the tariff quotas referred to in paragraph 1 shall be adopted in accordance with the procedure laid down in Article 10(2), following appropriate prior consultations undertaken by the Commission with the beneficiary country in question.
3. (a) Where the procedure for temporary total or partial withdrawal of access to tariff quotas is applied the Commission shall publish a notice in the ‘C’ series of the Official Journal stating that it has reasonable doubt as to entitlement to benefit under this Regulation and listing the goods, producers and exporters concerned.
(b) The proportion of customs debt corresponding to a concession granted under this Regulation shall be disregarded except where the debt is incurred after publication of the notice referred to in subparagraph (a) and in respect of goods, producers or exporters named in that notice, or where the second sentence of Article 221(3) of Regulation (EEC) No 2913/92 applies.
Article 7 1. The beneficiary countries shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue certificates of authenticity, together with specimens of stamps used by those authorities, and the names and addresses of the governmental authorities responsible for checking the certificates. The stamps shall be valid from the date the Commission receives the specimens. The Commission shall forward this information, if possible by electronic means, to the customs authorities of the Member States. When such information is updating a previous communication, the Commission shall indicate the date when the new stamps become valid according to the instructions given by the competent authorities of the beneficiary countries. This information is confidential; however, when goods are presented for free circulation, the customs authorities in question may allow the importer or his duly authorised representative to consult the specimen impressions of stamps referred to in this paragraph.
2. The Commission shall publish in the ‘C’ series of the Official Journal of the European Communities the names of the authorities in the manufacturing countries entitled to issue certificates of authenticity and, where appropriate, the date on which new beneficiary countries met the obligations set out in paragraph 1.
3. Subsequent verification of certificates of authenticity shall be carried out at random or whenever the customs authorities in the Community have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the products in question.
4. For the purposes of paragraph 1, the customs authorities in the Community shall return a copy of the certificate of authenticity to the competent governmental authority in the exporting beneficiary country, giving, where appropriate, the reasons of form or substance for an inquiry. The invoice or a copy thereof, as well as all other relevant documents, shall be attached to the copy of the certificate of authenticity. The customs authorities shall also forward any information that has been obtained suggesting that the particulars given on the certificate of authenticity are inaccurate.
If the said authorities decide to suspend admission to the tariff quotas pending the results of the verification, they shall offer to release the products to the importer subject to any precautions judged necessary.
5. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities in the Community within a maximum of six months. The results shall be such as to establish whether the certificate of authenticity in question applies to the products actually exported and whether these products were in fact eligible to benefit from the tariff quota.
6. If, in cases of reasonable doubt, there is no reply within the six months specified in paragraph 5 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the accuracy of the information relating to the products concerned, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within four months, or if these results do not allow the authenticity of the document in question to be determined, the requesting authorities shall, save in exceptional circumstances, refuse entitlement to the tariff measures.
7. Where the verification procedure or any other available information appears to indicate that the provisions of this Article are being contravened, the exporting beneficiary country shall, on its own initiative or at the request of the Community, carry out appropriate inquiries or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose the Community may participate in the inquiries.
8. For the purpose of subsequent verification of certificates of authenticity, copies of the certificates as well as any export documents referring to them shall be kept for at least three years by the competent governmental authority of the exporting beneficiary country.

TITLE III MANAGEMENT OF TARIFF QUOTAS
Article 8 The tariff quotas referred to in Article 1 shall be managed by the Commission in accordance with Article 308a to Article 308c of Regulation (EEC) No 2454/93.
Communication between the Member States and the Commission in this connection shall take place as far as possible by electronic means.
The Member States and the Commission shall cooperate closely to ensure compliance with this Regulation.
Each Member State shall guarantee importers of the products in question equal and continuous access to the quotas in so far as the balance of the quota volumes permits.

TITLE IV FINAL PROVISIONS
Article 9 1. The provisions necessary for the application of this Regulation, including:
(a) amendments and technical adjustments necessitated by changes in the Combined Nomenclature and Taric codes;
(b) adjustments made necessary by:
the conclusion by the Council of agreements or exchanges of letters within the framework of the GATT or compliance with the Community's contractual obligations to certain countries within the framework of the GATT, or
extension of the scheme of generalised preferences in respect of jute and coconut-fibre products;
(c) the addition of developing countries to the lists contained in Annexes IV and V at the official request of an applicant country that offers the necessary guarantees for checking the authenticity of these products;
(d) amendments and adjustments to the definitions for hand-made products and handloom fabrics as well as to the specimen certificates of authenticity
shall be adopted in accordance with the procedure provided for in Article 10(2).
2. Provisions adopted under paragraph 1 shall not empower the Commission to:
transfer not used preferential quantities from one quota period to another,
change timetables provided for in the agreements or exchanges of letters,
make access to the quotas subject to import licences.
Article 10 1. The Commission shall be assisted by the Customs Code Committee instituted by Article 247 of Regulation (EEC) No 2913/92.
2. Where reference is made to this paragraph, Articles 4 and 7 of Decision 1999/468/EC shall apply.
3. The period provided for in Article 4(3) of Decision 1999/468/EC shall be three months.
Article 10a For the purpose of apportioning tariff rate quotas included in the schedule of concessions and commitments of the Union following the withdrawal of the United Kingdom from the Union and while ensuring consistency with the methodology referred to in Article 1(1) of Regulation (EU) 2019/216 of the European Parliament and of the Council and, in particular, ensuring that the market access into the Union as composed after the withdrawal of the United Kingdom does not exceed that which is reflected in the share of trade flows during a representative period, the Commission is empowered to adopt delegated acts in accordance with Article 10b to amend Annex I to this Regulation in order to take account of the following:
Regulation (EU) 2019/216 of the European Parliament and of the Council of 30 January 2019 on the apportionment of tariff rate quotas included in the WTO schedule of the Union following the withdrawal of the United Kingdom from the Union, and amending Council Regulation (EC) No 32/2000 ( OJ 38, 8.2.2019, p. 1 ).
(a) any international agreement concluded by the Union under Article XXVIII of GATT 1994, concerning the tariff rate quotas referred to in Annex I to this Regulation; and
(b) pertinent information that it may receive either in the context of negotiations under Article XXVIII of GATT 1994, or from other sources with an interest in a specific tariff rate quota.
Inserted by Regulation (EU) 2019/216 of the European Parliament and of the Council of 30 January 2019 on the apportionment of tariff rate quotas included in the WTO schedule of the Union following the withdrawal of the United Kingdom from the Union, and amending Council Regulation (EC) No 32/2000.
Article 10b 1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.
2. The power to adopt delegated acts referred to in Article 10a shall be conferred on the Commission for a period of five years from 9 February 2019 . The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.
3. The delegation of powers referred to in Article 10a may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making .
OJ L 123, 12.5.2016, p. 1 .
5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
6. A delegated act adopted pursuant to Article 10a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.
Article 11 Regulation (EC) No 1808/95 is hereby repealed.
References to Regulation (EC) No 1808/95 shall be construed as references to this Regulation and shall be correlated in accordance with the table in Annex VIII.
Article 12 This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
It shall apply from 1 January 2000.
This Regulation shall be binding in its entirety and directly applicable in all Member States.