CHAPTER ISCOPE AND COMMON RULES
Article 1Scope
This Regulation lays down common rules for the administration of the tariff quotas set out in Annex I for agricultural products, in particular as regards:
- (a)
the management method;
- (b)
the tariff quota periods and sub-periods where applicable;
- (c)
the requirements as to processing, end-use and quality which certain products must fulfil in order to be eligible for import within a tariff quota;
- (d)
the procedures and the amount of the security to be lodged for the products referred to in point (c);
- (e)
the supporting documents where applicable.
It also lays down specific rules for the administration of certain of those tariff quotas.
Article 2Management of tariff quotas
1
The tariff quotas set out in Annex I shall be administered by the Union in accordance with the chronological order of dates of acceptance of customs declarations for release for free circulation as laid down in Articles 49 to 54 of Implementing Regulation (EU) 2015/2447.
2
Article 53(2)(b) and (c) and Article 53(3) of Implementing Regulation (EU) 2015/2447 shall not apply to tariff quotas and sub-tariff quotas under order numbers 09.0138, 09.0139, 09.0140, 09.0141, 09.0142, 09.0143, 09.0144, 09.0161, 09.0162, 09.0145, 09.0163, 09.0164, 09.0146, 09.0147, 09.0148, 09.0149, 09.0150, 09.0151, 09.0152, 09.0153, 09.0159, 09.0160, 09.0154, 09.0155, 09.0156, 09.0157 and 09.0158.
Article 3Tariff quota sub-periods
1
When a tariff quota period is divided into sub-periods, as set out in Annex I, the available tariff quota quantity for a sub-period shall include any quantity unused during the previous tariff quota sub-period. However, quantities unused at the end of a tariff quota period shall not be transferred to the following tariff quota period.
2
When a tariff quota period is divided in sub-periods, the drawings for each sub-period, with the exception of the last one, shall be stopped respectively on the fifth working day of the Commission of the second month following the end of the relevant sub-period.
Article 4Supporting documents
1
Where a proof of origin is required by Annex I, operators shall present a specific document to the customs authorities of the Union together with the lodging of a customs declaration for release for free circulation for the products concerned. The supporting documents required are set out for each tariff quota in Annex I.
2
Where the proof of origin consists of a certificate of origin for products subject to special non-preferential import arrangements it shall comply with the requirements laid down in Article 57 of Implementing Regulation (EU) 2015/2447.
3
Where the tariff quota is set out as a preferential tariff measure referred to in points (d) and (e) of Article 56(2) of Regulation (EU) No 952/2013 of the European Parliament and of the Council22, the proof of origin shall be issued or made in accordance with the rules on preferential origin referred to in Article 64 of that Regulation.
4
Where a certificate of authenticity is required, it shall comply with the requirements laid down in Chapter II and Annex II to this Regulation.
5
If necessary, customs authorities may require the declarant or importer to provide any additional evidence needed to prove the origin of the products in accordance with Article 61(2) of Regulation (EU) No 952/2013 or relevant provisions of the trade arrangement concerned.
Article 5Electronic documents
Where the competent authority of a Member State recognises that, due to force majeure, the required official document is not available:
- (a)
that Member State’s competent authority may issue a scanned copy of the original document (paper or electronic), provided that such copy is sent by electronic message from a mailbox belonging to that Member State's competent authorities;
- (b)
the competent authority of a Member State to which the required official document is to be submitted may accept a scanned copy of the original (paper or electronic) document from the operator, accompanied by a written commitment of the operator to submit the original document as soon as feasible.
The more flexible requirements set out in the first paragraph shall not exempt the customs authorities of the Member States from their duty of due diligence. They shall be reasonably assured of the authenticity and of the validity of the documents.
Article 6Checks in third countries
The Commission may request the third country to authorise representatives of the Commission to carry out, where required, checks in that third country to verify compliance with requirements or conditions which are a precondition for issuing certificates or other official documents to be presented to the customs authorities of the Union for the release into free circulation of the product in the Union. Those checks shall be performed jointly with the competent authorities of the third country concerned.