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

Reference quantity

27.—(1) Where this regulation applies, the total quantity of goods specified in applications for an import licence submitted by an applicant in respect of a quota period—

(a) may not exceed the applicant’s applicable reference quantity; and

(b) if an application concerns a sub-period, may not exceed the proportion of the applicant’s applicable reference quantity corresponding with the sub-period.

(2) The applicant’s applicable reference quantity is the average annual quantity of goods released by that person under the free-circulation procedure, calculated by reference to—

(a) the quantity of goods released during the two consecutive 12 month periods ending two months before the commencement of the period for receiving applications for an import licence for the relevant goods under regulation 25(1)(a) or 25(2); or

(b) as regards the beef and veal quotas which are marked “BV1” in the Licensing Table, the quantity of goods released by the applicant during the period of 12 months ending two months before the commencement of the period for receiving applications for an import licence for the relevant goods under regulation 25(1)(a) or 25(2).

(3) The quantity of goods referred to in paragraph (2) is to be calculated by reference to—

(a) any goods released by the applicant for which the description as specified in the Goods Classification Table is the same as the goods which are subject to the quota concerned; and

(b) in the case of the quota 05.4003, in addition, any goods released by the applicant which fall within the following commodity codes—

(i) 02010000;

(ii) 02020000;

(iii) 02061095;

(iv) 02062991.

(4) The applicant must show evidence of its applicable reference quantity for the goods specified in the licence application, and such evidence may include a declaration for a Customs procedure (including a certified copy of such a declaration) which—

(a) shows that the goods were subject to the free-circulation procedure; and

(b) indicates that the applicant for the licence was the declarant.

(5) If an applicant can show to the satisfaction of the Secretary of State that it constitutes a merger of two or more persons such that the applicant is a merged applicant—

(a) the applicable reference quantity for the merged applicant will be the combined sum of the goods which each predecessor to the merger could have taken into account in making a separate licence application had the merger not occurred; and

(b) for the purposes of providing evidence of reference quantity under paragraph (4), documentation obtained prior to the merger by each predecessor to the merger may be treated as evidence in relation to the application made by the merged applicant.