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Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import tariff quotas in accordance with the ‘first come, first served’ principle
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1.The in-quota duty shall apply on condition that the animals are fattened for at least 120 days in the Member State into which they were imported, in production units which must be indicated by the importer in the month following the animals’ release for free circulation.
2.In accordance with Article 254 of Regulation (EU) No 952/2013, the animals imported shall be subject to the end-use procedure to ensure that the fattening requirement referred to in paragraph 1 of this Article is complied with.
3.The amount of the security to be lodged by operators to ensure that the fattening requirement referred to in paragraph 1 is complied with is set out in Annex I.
4.In addition to possible cases of force majeure, the security referred to in paragraph 3 shall be released if proof is furnished to the competent authority of the Member State that the young bovine animals:
(a)have been fattened on the farm or farms indicated in accordance with paragraph 1;
(b)have not been slaughtered before a period of 120 days from the date of import has elapsed; or
(c)have been slaughtered for health reasons or have died as a result of sickness or accident before the period referred to in point (b) has elapsed.
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