The Customs Duties Quota Relief (Administration) Order 1986

4.—(1) Subject as hereinafter provided, goods shall be treated as forming part of a quota in the order in which an entry thereof is accepted on or after the date of the opening of the quota, being an entry—

(a) under section 37(3)(a) of the Customs and Excise Management Act 1979(1); or

(b) under Regulation 13(2) of the Customs Warehousing Regulations 1979

containing an application for relief from duty made in accordance with this Order.

(2) The Commissioners may delay the acceptance of an application for relief from duty in respect of any goods for the purposes of paragraph (1) of this Article for any period not exceeding 7 days from the date of the opening of the quota, and in such a case may, if the amount of the quota is smaller than the total amount of the goods in respect of which applications are made in accordance with this Order during that period, allocate the quota proportionally among all the applicants whose applications are accepted.

(3) Goods shall not be treated as forming part of a quota if customs duty would not otherwise be chargeable or would not be chargeable at a higher rate than that applying within the quota.

(1)

s. 37(3)(a) was amended by para. 1(3) Schedule 6 to the Finance Act 1981 (c. 35).