3.—(1) For the purposes of the EEC Regulation, subject as provided in Article 4(2) and (3) of the Customs Duties Quota Relief (Administration) Order 1986(1) (“the 1986 Order”) and subject to paragraph (2) of this Article, goods shall be treated as forming part of the relevant quota in the order in which an entry thereof is accepted on or after 1st July 1987 being an entry for home use under section 37 of the Customs and Excise Management Act 1979(2) or under regulation 13 of the Customs Warehousing Regulations 1979(3) containing an application for relief from customs duty under the quota, accompanied by such documents as may be required under provisions of Protocol No. 5 to the Third ACP—EEC Convention of Lome(4) (relating to the origin of products).
(2) Goods shall not be treated as forming part of the relevant quota if they have been entered for warehousing under the said section 37 in an excise warehouse unless in respect of the goods—
(a)an entry for home use under regulation 13 of the Excise Warehousing (Etc.) Regulations 1982(5) (“the 1982 Regulations”) is or has been accepted; or
(b)notice of compounding of spirits has been given under regulation 12 of the 1982 Regulations; or
(c)notice of intention to remove for denaturing has been given under regulation 13 of the 1982 Regulations.
(3) The provisions of Article 4(1) of the 1986 Order (which provides for the order in which goods shall be treated as forming part of a quota) shall not apply to the administration of any relief from duty under the EEC Regulation.
1979 c. 2, amended by the Finance Act 1981 (c. 35), Schedule 6, para. 1.
O.J. No. L86, 31.3.86.