Exemption from customs duty for the tariff quotas under order numbers 09.1526, 09.1527, 09.1558, 09.1559, 09.1570 and 09.1572 applies subject to the requirement that the imported wines do not benefit from export subsidies.

A VI-1 document or a VI-2 extract drawn up in accordance with Article 22 of Commission Delegated Regulation (EU) 2018/27331 shall be presented to the customs authorities of the Union.

In accordance with Protocol 2 to the Stabilisation and Association Agreement between the European Communities and their Member States of the one part, and the Republic of Serbia, of the other part32 concluded by Council and Commission Decision 2013/490/EU33, if Serbia pays export subsidies in respect of the relevant products, the exemption from customs duty within the tariff quotas under order numbers 09.1526 and 09.1527 shall be suspended.

Consultations at the request of one of the Contracting Parties referred to in paragraph 3 may be held to adapt the tariff quotas under order numbers 09.1526 and 09.1527 by transferring quantities from the tariff quota under order number 09.1527 to the tariff quota under order number 09.1526.

In accordance with the Additional Protocol adjusting the trade aspects of the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks34 (‘additional protocol on wine’), concluded by Council Decision 2001/916/EC35, if North Macedonia pays export subsidies in respect of the relevant products, the exemption from customs duty within the tariff quotas provided for in the additional protocol shall be suspended.

Notwithstanding the conditions laid down in point (5)(a) of Annex I to the additional protocol on wine, imports of wine within the Union tariff quotas under order numbers 09.1558 and 09.1559 shall be subject to the provisions of Protocol 4 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part36, approved by Council and Commission Decision 2004/239/EC, Euratom37.

Consultations at the request of one of the Contracting Parties referred to in paragraph 6 may be held to adapt the tariff quotas under order numbers 09.1558 and 09.1559 by transferring quantities above 6 000 hl from the tariff quota under order number 09.1559 to the tariff quota under order number 09.1558.

In accordance with the Stabilisation and Association Agreement between the European Union and the European Atomic Energy Community, of the one part, and Kosovo, of the other part38, concluded by Council Decision (EU) 2016/34239, if Kosovo40 pays export subsidies in respect of the relevant products, the exemption from customs duty within the tariff quotas under order numbers 09.1570 and 09.1572 shall be suspended.

For tariff quotas under order numbers 09.1570 and 09.1572 the VI-1 document shall mention compliance with the requirement set out in paragraph 1 as follows: ‘The products listed on this certificate do not benefit from export subsidies’.