The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Origin quota

This section has no associated Explanatory Memorandum

7.—(1) Where, in column 2 of the Preferential Quota Table, it states “Yes”, goods classified against the commodity code in that row are origin quota goods and are subject to goods-specific rules of origin within the limits of a quota (the “origin quota”) as set out in the relevant origin reference document to an Agreement for the purpose of that Agreement.

(2) Each origin quota is to be identified by a quota number.

(3) On application to HMRC by the importer or the importer’s representative, goods that qualify as origin quota goods are subject to the preferential quota duty rate determined in accordance with regulation 4(3).

(4) An application under paragraph (3) must be made in the Customs declaration for release to free circulation or authorised use relating to the relevant goods.