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Commission Regulation (EC) No 438/2009 of 26 May 2009 opening and providing for the administration of Community tariff quotas for bulls, cows and heifers other than for slaughter of certain Alpine and mountain breeds
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1.In accordance with Article 166 of Regulation (EC) No 450/2008, the animals imported shall be supervised to ensure that they are not slaughtered in the four months following their release for free circulation.
2.Importers shall lodge a security with the competent customs authorities to ensure that the non-slaughter requirement referred to in paragraph 1 is complied with and that unpaid duties are collected where that requirement is not met. The amount of that security shall be the difference between the Common Customs Tariff duty and the duty given in the Annex applicable on the date of release for free circulation of the animals concerned.
3.The security provided for in paragraph 2 shall be released immediately where proof is presented to the customs authorities concerned that the animals:
(a)have not been slaughtered within the four months following the date of their release for free circulation; or
(b)they have been slaughtered within that period for reasons of force majeure or for health reasons or have died of disease or as a result of an accident.
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