PART 2Goods subject to a quota
CHAPTER 3Licensed quotas: Part C of the Quota Table
Applying the quota duty rate19
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.