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

Quota goods

9.—(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 A or Part B of the Quota Table;

(b) where a country of origin is specified in Part A or Part B of the Quota Table in relation to the goods, the goods originate from the country so specified;

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

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

(e) the quota period for the goods has not expired; and

(f) 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) Where one or more consignments of goods is or are of a quantity which is partly within the quota volume for those goods but which also partly exceeds that quota volume, only the quantity of those goods which is within the relevant quota volume qualifies as quota goods.

(3) In this Chapter—

(a) references to goods are to the goods specified in Part A or Part B of the Quota Table;

(b) “a customs procedure” means—

(i) for goods listed in Part A of the Quota Table, the free-circulation procedure(1);

(ii) for goods listed in Part B of the Quota Table, an authorised use procedure(2); 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(3) that have effect in Northern Ireland in respect of goods imported into the United Kingdom as a result of their entry into Northern Ireland.

(1)

“The free-circulation procedure” is defined in section 3 of the Act.

(2)

See paragraph 13 of Schedule 2 to the Act for the meaning given to declaring goods for an authorised use procedure.

(3)

“Direct EU legislation” has the meaning given in section 3(2) of the European Union (Withdrawal) Act 2018 (c. 16).