Regulation (EU) No 1308/2013 lays down rules regarding tariff quota management and special treatment of imports by third countries. It also empowers the Commission to adopt delegated and implementing acts in that respect. In order to ensure the smooth functioning of the management of tariff quotas in the new legal framework, certain rules have to be adopted by means of such acts. Those acts should replace a certain number of acts laying down common rules or specific sectoral rules, based on acts adopted pursuant to Article 43(2) or Article 207 of the Treaty on the Functioning of the European Union (‘TFEU’), which are repealed by Commission Delegated Regulation (EU) 2020/19873.

The Union has undertaken in international agreements and in acts adopted pursuant to Article 43(2) and Article 207 TFEU to open tariff quotas for certain agricultural products and in some cases to administer those quotas according to the ‘first come, first served’ principle. Commission Regulations and Commission Implementing Regulations which have opened those quotas and provide for specific rules are repealed by Delegated Regulation (EU) 2020/1987 It is appropriate to maintain those rules, at the same time replacing outdated provisions and streamlining the administration of the tariff quotas.

In the interest of administrative simplification and of transparency, it is appropriate to lay down all the rules for the administration of those tariff quotas in a single Regulation.

Commission Regulations (EC) No 2535/20014 and (EC) No 442/20095, and Commission Implementing Regulation (EU) No 1273/20116 opened and managed certain tariff quotas managed by applying the simultaneous examination method of import licence applications and other tariff quotas managed under the ‘first come, first served’ principle. Those regulations were repealed by Commission Delegated Regulation (EU) 2020/7607 that established new rules for the administration of import and export tariff quotas subject to licences. To ensure that also the tariff quotas managed under the ‘first come, first served’ principle in accordance with the repealed Regulations remain operable, it is necessary to provide for management rules for those tariff quotas.

Commission Regulations (EC) No 2535/2001, (EC) No 2305/20038, (EC) No 1964/20069, (EC) No 539/200710, (EC) No 616/200711, (EC) No 1384/200712, (EC) No 1385/200713, (EC) No 412/200814, (EC) No 748/200815, and Commission Implementing Regulations (EU) No 1273/2011, (EU) No 480/201216 and (EU) No 1223/201217 providing for the administration of certain import tariff quotas by applying the simultaneous examination method of import licence applications, as referred to in Article 184(2)(b) of Regulation (EU) No 1308/2013 were repealed by Delegated Regulation (EU) 2020/760. Those tariff quotas should remain open and their management method should be adjusted. The use of the ‘first come, first served’ principle has proved positive in several agricultural sectors for tariff quotas not considered to be sensitive and characterised by limited demand. In the interest of administrative simplification, those import quotas should henceforth be administered in accordance with this principle.

The tariff quotas covered by the repealed Regulations should be managed in accordance with Articles 49 to 54 of Commission Implementing Regulation (EU) 2015/244718 which regulate the management of tariff quotas designed to be used following the chronological order of dates of acceptance of customs declarations (‘first come, first served’ principle).

In order to ensure consistent imports over time for certain tariff quotas, it is appropriate to sub-divide their annual tariff quota period into sub-periods.

Specific provisions should ensure that certain requirements as to the use or quality of imported products are complied with. Imports at reduced or zero in-quota import duty should therefore be made conditional on the submission of a proof by the importer as to the use or quality of the product or on the lodging of a security equal to the difference between the in-quota duty and the conventional (MFN) duty. Where applicable, a reasonable time should be allowed for the processing of the product.

Specific provisions should be laid down to provide for a degree of flexibility in relation to the documentary requirements in case of force majeure, such as a pandemic.

The United Kingdom left the Union on 31 January 2020. The Withdrawal Agreement concluded between the Union and the United Kingdom, which established a transitional period until 31 December 2020, entered into force on 1 February 2020. On the basis of that Agreement, as of 1 July 2020 the United Kingdom has no possibility to request an extension of this transition period beyond 2020. Regulation (EU) 2019/216 of the European Parliament and of the Council19 provides that from the day following that on which Council Regulation (EC) No 32/200020 ceases to apply to and in the United Kingdom, the tariff rate quotas included in the Union’s schedule of concessions and commitments annexed to the General Agreement on Tariffs and Trade 1994 are to be apportioned between the Union and the United Kingdom based on the EU-27 share in the quota usage set out in the Annex to Regulation (EU) 2019/216. Therefore, this Regulation should include the new EU-27 quantities resulting from the apportionment, as laid down in Regulation (EU) 2019/216 and Commission Implementing Regulation (EU) 2019/38621.

The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common Organisation of the Agricultural Markets,