The Customs (Tariff Quotas) (EU Exit) Regulations 2020

CHAPTER 3 Licensed quotas: Part C of the Quota Table

Scope of this Chapter

16.  This Chapter has effect subject to the arrangements under Part 3 for the importation of quota goods to be subject to a licensing system.

Quota goods

17.—(1) Goods qualify as “quota goods” for the purposes of this Chapter if—

(a) the commodity code applicable to the goods is listed in Part C of the Quota Table;

(b) where a country of origin is specified in Part C of the Quota Table in relation to the goods, the goods originate from that country;

(c) the goods meet the conditions which they are required to meet as set out in Part B of Schedule 1;

(d) the quantity of the goods imported during the quota period does not exceed the quota volume for those goods; and

(e) a request to benefit from the quota for the relevant goods was received by Customs together with the declaration of the goods for a customs procedure.

(2) The goods listed in Part C of the Quota Table are each subject to the quota which is identified in the corresponding row of the Table.

(3) In this Chapter—

(a) references to goods are to the goods specified in Part C of the Quota table;

(b) a “customs procedure” means—

(i) for goods listed in the first section of Part C of the Quota Table, the free-circulation procedure;

(ii) for goods listed in the second section of Part C of the Quota Table, the authorised use procedure; and

(iii) references to a declaration of the goods for a Customs procedure are to be read as including a reference to any such declaration made to HMRC under equivalent provisions of direct EU legislation that have effect in Northern Ireland in respect of goods imported into the United Kingdom as a result of their entry into Northern Ireland.

Calculating the quota duty rate

18.  The “quota duty rate”, in relation to quota goods, is—

(a) where the rate of duty set out in column 4 of Part C of the Quota Table is expressed only as a percentage, that percentage of the customs value of those goods; or

(b) where the quota duty rate is dependent on applying a formula set out in column 4 of that Table against the commodity code in the corresponding row of that Table, the result of applying that formula.

Applying the quota duty rate

19.—(1) Goods listed in the first section of Part C of the Quota Table that qualify as quota goods are subject to the quota duty rate provided that, on the declaration of the goods for the free-circulation procedure, an import licence in respect of the goods is valid in accordance with regulation 35.

(2) Goods listed in the second section of Part C of the Quota Table that qualify as quota goods are subject to the quota duty rate provided that—

(a) those goods have been declared for an authorised use procedure in accordance with the Special Procedures Regulations; and

(b) on the declaration of the goods for an authorised use procedure, an import licence in respect of the goods is valid in accordance with regulation 35.

(3) Where goods imported into the United Kingdom are subject to a relief from a liability to import duty under paragraph (2) on the basis of those goods meeting the conditions set out in these Regulations in relation to each relevant quota—

(a) the relief is limited to the quota duty rate for the quota goods; and

(b) the quantity of the quota goods which are to benefit from the relief is limited to the quota volume.