The Customs (Tariff Quotas) (EU Exit) Regulations 2020

Regulations 9 and 17

SCHEDULE 1 U.K. Quota conditions

Part A U.K. First Come, First Served quota conditions

1.  For the purposes of regulation 9(1)(c), goods qualify as quota goods in relation to any quota number specified in the following paragraphs of this Part, if those goods are of a description set out in those paragraphs for the quota number concerned. U.K.

Commencement Information

I1 Sch. 1 Pt. A para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

2.  For goods under quota number 05.0118, the goods are— U.K.

(a) “boneless loins”: loins and cuts thereof, without tenderloin, with or without subcutaneous fat or rind; or

(b) “tenderloin”: cuts including the meats of muscles musculus major psoas and musculus minor psoas, with or without head, trimmed or not trimmed.

Commencement Information

I2 Sch. 1 Pt. A para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

3.  For goods under quota number 05.2201— U.K.

(a) the goods must be accompanied by a certificate of authenticity issued by one of the responsible authorities listed in paragraph (b) which is the responsible authority for the goods concerned;

(b) the responsible authorities are—

[F1 (i) the Australian Government Department of Agriculture;]

(ii) the Food Safety and Inspection Service (FSIS) of the United States Department of Agriculture (USDA);

(iii) the Canadian Food Inspection Agency (CFIA);

(iv) the Ministry of Agriculture and Forestry, New Zealand;

(v) Dirección General de Servicios Ganaderos, Uruguay;

(vi) Ministerio de Agroindustria, Argentina;

(c) the responsible authority must in each case certify that—

(i) beef cuts are obtained from carcasses of heifers and steers less than 30 months of age which have only been fed a diet, for at least the 100 days preceding slaughter, containing not less than 62% of concentrates and feed grain co-products on a dietary dry matter basis or feed grant co-products on a dry matter basis that meets or exceeds a metabolisable energy content greater than 12,26 mega joules per 1kg of dry matter;

(ii) the heifers and steers that are fed the diet described in paragraph (i) have been fed, on average, no less than 1.4% of live body weight per day on a dry matter basis;

(iii) the carcass from which beef cuts are derived have been evaluated by a person employed by the national government of the responsible authority who has based the evaluation, and the resulting classification of the carcass, on a method approved by that government;

(d) the method referred to in sub-paragraph (c)(iii), and the classification, must evaluate expected carcass quality using a combination of carcass maturity and palatability traits of the beef cuts and must include, but not be limited to, an evaluation of the maturity characteristics of colour and texture of the longissimus dorsi muscle and bone and cartilage ossification, as well as an evaluation of expected palatability traits including a combination of the discrete specifications of intramuscular fat and firmness of the longissimus dorsi muscle.

Textual Amendments

F1 Sch. 1 Pt. A para. 3(b)(i) substituted (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657), regs. 1, 8(a)

Commencement Information

I3 Sch. 1 Pt. A para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

4.  For goods under quota number 05.0130, the goods are of a kind used for human consumption, in immediate packings of a net content not exceeding 28kg, either fresh and whole or without skin and frozen, whether or not sliced. U.K.

Commencement Information

I4 Sch. 1 Pt. A para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

5.  For goods under quota number 05.0027, the goods are citrus hybrids known as ‘minneolas’. U.K.

Commencement Information

I5 Sch. 1 Pt. A para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

6.  For goods under quota number 05.0076, the goods must meet the following criteria— U.K.

(a) specific weight: minimum 60.5kg/hl;

(b) damaged grains: maximum 1%;

(c) moisture content: maximum 13.5%;

(d) sound and fair merchantable barley grains: minimum 96%.

Commencement Information

I6 Sch. 1 Pt. A para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

7.  For goods under quota number 05.0008, the goods must be intended for the canning industry. U.K.

Commencement Information

I7 Sch. 1 Pt. A para. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

8.—(1) For goods under quota number 05.0144— U.K.

(a) the goods are meat intended for the manufacture of preserved food which does not contain characteristic components other than beef and jelly (A Product); and  “A-product” means a processed product falling within the commodity code 1602 10, 16025031 or 16025095, not containing meat other than that of animals of the bovine species, with a collagen/protein ratio of no more than 0.45 and containing by weight at least 20% of lean meat excluding offal and fat with meat and jelly accounting for at least 85% of the total net weight;

(b) the collagen content must be considered to be the hydroxyproline content multiplied by the factor 8; and the hydroxyproline content must be determined according to ISO method 3496-1994; and

(c) the product must be subjected to a heat treatment sufficient to ensure the coagulation of meat proteins in the whole of the product which may not show any traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

(2) In sub-paragraph (1)(a), “offal” includes the following: heads and cuts thereof (including ears), feet, tails, hearts, udders, livers, kidneys, sweetbreads (thymus glands), pancreas, brains, lungs, throats, thick skirts, spleens, tongues, caul, spinal cords, edible skin, reproductive organs (uteri, ovaries and testes), thyroid glands and pituitary glands.

Commencement Information

I8 Sch. 1 Pt. A para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

9.  For goods under quota number 05.0145— U.K.

(a) the goods are meat intended for the manufacture of products other than the preserved food covered by quota 05.0144 (B Product); and (subject to paragraph (b)), “B Product” means a processed product containing beef other than products falling within the commodity codes 02010000, 02020000, 02061095, 02062991, 02102000, 02109951, 02109990, 16021000, 16025010, 16025031, 16025095 and 16029061;

(b) a processed product falling within the commodity code 02102090 which has been dried or smoked so that the colour and consistency of the fresh meat has totally disappeared and with a water/protein ratio not exceeding 3:2 must be considered to be a B-product.

Commencement Information

I9 Sch. 1 Pt. A para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

PART B U.K. Licensed quota conditions

1.  For the purposes of regulation 17(1)(c), goods qualify as quota goods in relation to any quota number specified in the following paragraphs of this Part, if those goods are of a description set out in those paragraphs for the quota number concerned. U.K.

Commencement Information

I10 Sch. 1 Pt. B para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

2.  For quota numbers 05.4450, 05.4451, 05.4452, 05.4002, 05.4454, 05.4453, 05.4003 and 05.4001, meat imported as “ frozen meat” means meat with an internal temperature of –12°C or lower when it enters the United Kingdom. U.K.

Commencement Information

I11 Sch. 1 Pt. B para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

3.  For quota number 05.4450, the goods must be accompanied by a certificate of authenticity issued by the Secretariat of Government of Agroindustry of the Ministry of Production and Labor of the Argentine Republic (SAGPyA) certifying that— U.K.

(a) the goods are high quality meat, with or without bone, and selected beef cuts obtained from steers, young steers or heifers having been exclusively fed through pasture grazing since their weaning; and

(b) steer carcasses have been classified as “JJ”, “J”, ‘U’ or “U2” and young steer and heifer carcasses have been classified as “AA”, “A” or “B” in accordance with SAGPyA's beef classification categories.

Commencement Information

I12 Sch. 1 Pt. B para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

4.  For quota number 05.4451, the goods must be accompanied by a certificate of authenticity issued by [F2 the Australian Government Department of Agriculture] certifying that— U.K.

(a) the goods are high quality meat, with or without bone, and selected cuts obtained from steer or heifer carcasses which have been classified under one of the categories “Y”, “YS”, “YG”, “YGS”, “YP” or “YPS” in accordance with the carcass classification categories established by AUS-MEAT; and

(b) beef colour conforms to AUS-MEAT meat colour reference standards 1 B to 4, fat colour to AUS-MEAT fat colour reference standards 0 to 4 and fat depth to AUS-MEAT fat classes 2 to 5.

Textual Amendments

F2 Words in Sch. 1 Pt. B para. 4 substituted (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657), regs. 1, 8(b)(i)

Commencement Information

I13 Sch. 1 Pt. B para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

5.  For quota numbers 05.4452, the goods must be accompanied by a certificate of authenticity issued by the National Institute of Meat of Uruguay (Instituto Nacional de Carnes (“INAC”)) certifying that— U.K.

(a) the goods are high quality meat, with or without bone, and selected beef cuts obtained from steers (novillo) or heifers (vaquillona) as defined by the carcass classification categories of bovine meat established by INAC;

(b) the eligible animals for production of High Quality Beef have been exclusively fed through pasture grazing since their weaning; and

(c) the carcasses have been classified as “I”, “N” or “A”, with fat cover “1”, “2” or “3” in accordance with the carcass classification categories established by INAC.

Commencement Information

I14 Sch. 1 Pt. B para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

6.  For quota number 05.4002, the goods must be accompanied by a certificate of authenticity issued by the responsible authority referred to in paragraph (a) or (b) certifying that the goods are high quality meat, with or without bone, and carcasses or any cuts obtained from bovine animals not over 30 months of age which have been fed for 100 days or more on nutritionally balanced, high-energy-content rations containing not less than 70% grain and comprising at least 20 pounds total feed per day and— U.K.

(a) beef graded “choice” or “prime” according to a certificate of authenticity issued by the United States Department of Agriculture (USDA) standards meets this condition;

(b) meat graded “Canada A”, “Canada AA”, “Canada AAA”, “Canada Choice” and “Canada Prime”, “A1”, “A2”, “A3” or “A4”, according to a certificate of authenticity issued by the Canadian Food Inspection Agency, Government of Canada, meets this condition.

Commencement Information

I15 Sch. 1 Pt. B para. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

7.  For quota number 05.4454, the goods must be accompanied by a certificate of authenticity issued by the New Zealand Meat Board certifying that— U.K.

(a) the goods are high quality meat, with or without bone, and selected beef cuts derived from exclusively pasture grazed steers or heifers, the carcasses of which have a dressed weight of not more than 370kg; and

(b) the carcasses have been classified as “A”, “L”, “P”, “T” or “F”, trimmed to a fat depth of “P” or lower and have a muscling classification of “1” or “2” according to the carcass classification system administered by the New Zealand Meat Board.

Commencement Information

I16 Sch. 1 Pt. B para. 7 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

8.  For quota number 05.4453, the goods must be accompanied by a certificate of authenticity issued by the Ministry of Agriculture, Livestock and Supply in Brazil (Ministério da Agricultura, Pecuária e Abastecimento) certifying that— U.K.

(a) the goods are high quality meat and selected cuts obtained from steers or heifers having been exclusively fed with pasture grass since their weaning; and

(b) the carcasses have been classified as “B” with fat cover “2” or “3” according to the beef carcass classification established by the Ministry of Agriculture, Livestock and Supply in Brazil.

Commencement Information

I17 Sch. 1 Pt. B para. 8 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

9.  For quota number 05.4001, the goods are boneless buffalo meat. U.K.

Commencement Information

I18 Sch. 1 Pt. B para. 9 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

10.  For quota numbers 05.4038 and 05.4170, the goods are— U.K.

(a) ‘boneless loins’: loins and cuts thereof, without tenderloin, with or without subcutaneous fat or rind; or

(b) ‘tenderloin’: cuts including the meats of muscles musculus major psoas and musculus minor psoas, with or without head, trimmed or not trimmed.

Commencement Information

I19 Sch. 1 Pt. B para. 10 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

11.  For quota numbers 05.4211, 05.4212 and 05.4213, the goods are salted poultry meat. U.K.

Commencement Information

I20 Sch. 1 Pt. B para. 11 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

12.—(1) For quota number 05.4195, the goods are— U.K.

(a) butter, at least six weeks old, of a fat content by weight of not less than 80% but less than 85% manufactured directly from milk or cream without the use of stored materials, in a single, self-contained and uninterrupted process; or

(b) butter of a description in paragraph (a) which may also involve the cream passing through a stage where the butterfat is subject to the process referred to as “Ammix” and “Spreadable” and is—

(i) concentrated and fractionated, or

(ii) fractionated.

(2) In sub-paragraph (1)(a) “at least six weeks old” means at least six weeks old on the date on which the goods are declared for a customs procedure.

Commencement Information

I21 Sch. 1 Pt. B para. 12 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

F3 13.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . U.K.

Textual Amendments

F3 Sch. 1 Pt. B para. 13 omitted (10.5.2023) by virtue of The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/433), regs. 1(2), 3(3)

14.  For quota number 05.4513, the goods are Cheddar made from unpasteurised milk, of a fat content of 50% or more, by weight, in the dry matter, matured for at least nine months, with a value per 100kg net, of not less than— U.K.

(a) £334.20 for whole cheeses, being—

(i) cheeses of the conventional flat cylindrical shape of a net weight of not less than 33kg but not more than 44kg, or

(ii) conventional flat cylindrical shape or parallelepiped shape of a net weight of 10kg or more;

(b) £354.83 for cheeses of a net weight of not less than 500g; or

(c) £368.58 for cheeses of a net weight of less than 500g.

Commencement Information

I22 Sch. 1 Pt. B para. 14 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

15.  For quota numbers 05.4123 F4 ... and 05.4125, the goods are common wheat of medium and low quality. U.K.

Textual Amendments

F4 Word in Sch. 1 Pt. B para. 15 repealed (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657), regs. 1, 8(b)(ii)

Commencement Information

I23 Sch. 1 Pt. B para. 15 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

16.  For quota numbers 05.4258 and 05.4264, the goods are processed duck, geese, guinea fowl meat, cooked, containing 25% or more but less than 57% by weight of poultry meat or offal. U.K.

Commencement Information

I24 Sch. 1 Pt. B para. 16 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

17.  For quota numbers 05.4259 and 05.4265, the goods are processed duck, geese, guinea fowl meat, cooked, containing less than 25% by weight of poultry meat or offal. U.K.

Commencement Information

I25 Sch. 1 Pt. B para. 17 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Regulation 21

[F5 SCHEDULE 2 U.K. Licensing Table

Textual Amendments

F5 Sch. 2 substituted (31.12.2020) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020 (S.I. 2020/1657), reg. 1, Sch. 2

[F6 Part A: quotas listed in the Quota Table U.K.

Textual Amendments

F6 Sch. 2 Pt. A Table substituted (10.5.2023) by The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023 (S.I. 2023/433), regs. 1(2), 3(4), Sch.

Commencement Information

I26 Sch. 2 Pt. A in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

(1) Quota number	(2) Amount of security	(3) Ref. quan-tity	(4) Proof of origin	(5) Proof of trade	(6) CA(1)	(7) IMA1(2)	(8) DoI(3)	(9) Export Cert.	(10) Sub-periods
(1) Certificate of authenticity.
(2) Inward Monitoring Arrangement certificate.
(3) Declaration of independence.
(4) Ministerio de Agricultura, Ganadería y Pesca, Argentina.
(5) Department of Agriculture, Fisheries and Forestry, Australia.
(6) Instituto Nactional de Carnes, Uruguay.
(7) New Zealand Meat Board, New Zealand.
(8) Departamento Nacional de Inspeccao de Productos de Origem Animal, Brazil.
(9) The conversion factor is: 100kg frozen beef bone in = 77kg boneless.
(10) 30% 1st July – 30th September; 30% 1st October – 31st December; 20% 1st January – 31st March; 20% 1st April – 30th June.
(11) Ministry for Primary Industries, New Zealand.
(12) Canadian Dairy Commission.
(13) Association for the Administration of Rice Quotas INC, USA.
(14) Department of Foreign Trade, Thailand.
(15) Department of Primary Industries and Energy, Australia.
(16) The conversion factor is: 100kg raw sugar = 94kg of white sugar.]
05.4450	£6 per 100kg		Yes		Yes(4)
05.4451	£6 per 100kg		Yes		Yes(5)
05.4452	£6 per 100kg		Yes		Yes(6)
05.4002	£6 per 100kg		Yes
05.4454	£6 per 100kg		Yes		Yes(7)
05.4453	£6 per 100kg		Yes		Yes(8)
05.4003 BV1 CF1(9)	£6 per 100kg boneless	Yes	Yes	Yes
05.4001	£6 per 100kg		Yes		Yes(5)
05.4038	£20 per 100kg		Yes	Yes					Quarterly
05.4170	£20 per 100kg		Yes	Yes					Quarterly
05.4067 PoT1	£20 per 100kg	Yes	Yes	Yes			Yes
05.4077 PoT1	£20 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4078 PoT1	£20 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4068 PoT1	£20 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4069 PoT1	£20 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4410	£50 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4411	£50 per 100kg	Yes	Yes	Yes			Yes
05.4412	£50 per 100kg	Yes	Yes	Yes			Yes
05.4420	£50 per 100kg	Yes	Yes	Yes			Yes
05.4422	£50 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4211 PoT1	£10 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4212 PoT1	£50 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4213 PoT1	£50 per 100kg	Yes	Yes	Yes			Yes
05.4195	£35 per 100kg		Yes	Yes		Yes(11)
05.4515	£35 per 100kg		Yes	Yes		Yes(11)
05.4595	£35 per 100kg		Yes	Yes
05.4514	£35 per 100kg		Yes	Yes		Yes(11)
05.4513	£10 per 100kg		Yes	Yes		Yes(12)
05.4105 PoT3	£6 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4106 PoT3	£6 per 100kg		Yes	Yes
05.4123	£3 per 100kg		Yes	Yes
05.4125	£3 per 100kg		Yes	Yes
05.4131	£3 per 100kg		Yes	Yes
05.4148	£4 per 100kg		Yes	Yes
05.4127	£4 per 100kg		Yes	Yes				Yes(13)	Quarterly
05.4128	£4 per 100kg		Yes	Yes				Yes(14)	Quarterly
05.4129	£4 per 100kg		Yes	Yes				Yes(15)
05.4130	£4 per 100kg		Yes	Yes
05.4112	£4 per 100kg		Yes	Yes
05.4116	£4 per 100kg		Yes	Yes
05.4117	£4 per 100kg		Yes	Yes
05.4118	£4 per 100kg		Yes	Yes
05.4119	£4 per 100kg		Yes	Yes
05.4166	£4 per 100kg		Yes	Yes
05.4168	£5 per 1000kg		Yes	Yes
05.4149	£5 per 1000kg		Yes	Yes
05.4150	£5 per 1000kg		Yes	Yes
05.4152	£5 per 1000kg		Yes	Yes
05.4153	£5 per 1000kg		Yes	Yes
05.4154	£5 per 1000kg		Yes	Yes
05.4217 PoT1	£10 per 100kg		Yes	Yes					Quarterly(10)
05.4218 PoT1	£50 per 100kg		Yes	Yes					Quarterly(10)
05.4251 PoT1	£10 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4214 PoT1	£10 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4215 PoT2	£35 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4216 PoT1	£50 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4252 PoT1	£10 per 100kg		Yes	Yes					Quarterly(10)
05.4254 PoT2	£35 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4260 PoT1	£50 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4253 PoT1	£10 per 100kg		Yes	Yes
05.4255 PoT2	£35 per 100kg	Yes	Yes	Yes			Yes		Quarterly(10)
05.4256 PoT2	£35 per 100kg		Yes	Yes					Quarterly(10)
05.4263 PoT1	£50 per 100kg	Yes	Yes	Yes			Yes
05.4258 PoT2	£35 per 100kg		Yes	Yes
05.4264 PoT1	£50 per 100kg		Yes	Yes
05.4259 PoT2	£35 per 100kg		Yes	Yes
05.4265 PoT1	£50 per 100kg		Yes	Yes
05.4317	£2 per 100kg		Yes	Yes
05.4318	£2 per 100kg		Yes	Yes
05.4320	£2 per 100kg		Yes	Yes
05.4321 CF2(16)	£20 per 1000kg		Yes	Yes
05.4521	£8 per 100kg			Yes			Yes (5)
05.4522	£8 per 100 kg			Yes			Yes(5)

[F7 Part B: preferential quotas U.K.

Textual Amendments

F7 Sch. 2 Pt. B substituted (14.4.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) Regulations 2021 (S.I. 2021/382), reg. 1(2), Sch.

(1) Certificate of authenticity.
(2) Inward Monitoring Arrangement certificate.
(3) Declaration of independence.
(4) Office fédéral de l'agriculture/Bundesamt für Landwirtschaft/Ufficio federale dell'agricoltura, Switzerland.
(5) Asociación Gremial de Plantas Faenadoras Frigoríficas de Carnes de Chile, Chile.
(6) Kosovo.
(7) Univerzitet Sv. Kiril I Metodij, Institut za hrana, Fakultet za veterinarna medicina, ‘Lazar PopTrajkov 5-7’, 1000 Skopje, North Macedonia.
[F8 (8) Institute for Meat Hygiene and Technology, Kacaskog 13, Belgrade, Serbia.]
[F9 (9) Department of Agriculture, Fisheries and Forestry, Australia.]]]
(1) Quota number	(2) Amount of security	(3) Ref. quan-tity	(4) Proof of origin	(5) Proof of trade	(6) CA(1)	(7) IMA1(2)	(8) DoI(3)	(9) Export cert.	(10) Sub- Periods
05.4155	£29 per 100kg		Yes	Yes					Biannual
05.4202	£10 per 100kg		Yes		Yes(4)
05.4181	£5 per 100kg		Yes		Yes(5)
05.4092	£17 per 100kg		Yes	Yes					Quarterly
05.4032	£17 per 100kg		Yes	F10 . . .
05.4200	£10 per 100kg		Yes		Yes(6)
05.4270	£10 per 100kg		Yes	Yes					Quarterly
05.4271	£42 per 100kg		Yes	Yes					Quarterly
05.4272	£42 per 100kg		Yes	Yes					Quarterly
05.4273	£63 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4274	£63 per 100kg	Yes	Yes	Yes			Yes		Quarterly
05.4275	£17 per 100kg		Yes						Quarterly
05.4276	£17 per 100kg		Yes						Quarterly
05.4306	£25 per 1000kg		Yes	Yes
05.4307	£25 per 1000kg		Yes	Yes
05.4308	£25 per 1000kg		Yes	Yes
05.4600	£30 per 100kg		Yes	Yes					Biannual
05.4601	£30 per 100kg		Yes	Yes					Biannual
05.4602	£30 per 100kg		Yes	Yes					Biannual
05.4505	£10 per 100kg		Yes		Yes(7)
05.4327	£17 per 1000 kg		Yes	Yes				Yes
05.4729	£25 per 1000kg		Yes	Yes
05.4730	£25 per 1000kg		Yes	Yes
05.4731	£25 per 1000kg		Yes	Yes
05.4324	£17 per 1000kg		Yes	Yes				Yes
[F11 05.4198	£10 per 100kg		Yes		Yes(8)			Yes]
05.4326	£20 per 1000 kg		Yes	Yes
[F12 05.4970	£6 per 100 kg		Yes					Yes(9)
05.4971	£4 per 100kg		Yes					Yes(9)
05.4972	£5 per 100kg		Yes					Yes(9)
05.4973	£2 per 100kg		Yes					Yes(9)
05.4974	£8 per 100kg		Yes					Yes(9)
05.4975	£8 per 100kg		Yes					Yes(9)
05.4976	£3 per 100kg		Yes					Yes(9)]

Textual Amendments

F8 Sch. 2 Pt. B footnote (8) inserted (20.5.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(3)(a), 2(2)(c)

F9 Sch. 2 Pt. B footnote (9) inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023 (S.I. 2023/195), reg. 3(6)(b)

F10 Word in Sch. 2 Pt. B table omitted (20.5.2021) by virtue of The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(3)(a), 2(2)(a)

F11 Words in Sch. 2 Pt. B table inserted (20.5.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment No. 2) Regulations 2021 (S.I. 2021/527), regs. 1(3)(a), 2(2)(b)

F12 Words in Sch. 2 Pt. B table inserted (coming into force in accordance with reg. 1(2) of the amending S.I.) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023 (S.I. 2023/195), reg. 3(6)(a)

Regulation 29

SCHEDULE 3 U.K. Proof of Trade Table

Commencement Information

I27 Sch. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

(1)Sector	(2)Commodity code
Cereals	0709 99 60, 0712 90 19, 1001 91 20, 1001 99, 1002, 1003, 1004, 1005 10 90, 1005 90, 1007 10 90, 1007 90, 1008, 1001 11, 1001 19, 1101, 1002 90 70, 1103 11, 1107, 0714, 1102 20, 1102 90 10, 1102 90 30, 1102 90 90, 1103 13, 1103 19 20, 1103 19 40, 1103 19 90, 1103 20 25, 1103 20 30, 1103 20 40, 1103 20 60, 1103 20 90, 1104 12, 1104 19 10, 1104 19 30, 1104 19 50, 1104 19 61, 1104 19 69, 1104 19 99, 1104 22, 1104 23, 1104 29, 1104 30, 1106 20, 1108 11, 1108 12, 1108 13, 1108 14, 1108 15, 1108 16, 1108 17, 1108 18, 1108 19 90, 1109, 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50, 1702 90 75, 1702 90 79, 2106 90 55, 2302 10, 2302 30, 2302 40, 2303 10, 2303 30, 2306 90 05, 2308 00 40, 2309 10 11, 2309 10 13, 2309 10 31, 2309 10 33, 2309 10 51, 2309 10 53, 2309 90 20, 2309 90 31, 2309 90 33, 2309 90 41, 2309 90 43, 2309 90 51 and 2309 90 53.
Rice	1006 10, 1006 20, 1006 30, 1006 40, 1102 90 50, 1103 19 50, 1103 20 50, 1104 19 91, 1104 19 99 and 1108 19 10.
Sugar	1212 91, 1212 93, 1701, 1702 20, 1702 60 95, 1702 90 71, 1702 90 95, 2106 90 59, 1702 30 10, 1702 40 10, 1702 60 10, 1702 90 30, 1702 60 80, 1702 90 80, 1703, 2106 90 30 and 2303 20.
Fruit and vegetables	0702, 0703, 0704, 0705, 0706, 0707, 0708, 0709 20, 0709 30, 0709 40, 0709 51, 0709 59, 0709 60 10, 0709 70, 0709 91, 0709 92 90, 0709 93, 0709 99 10, 0709 99 20, 0709 99 40, 0709 99 50, 0709 99 90, 0802 11, 0802 12, 0802 21, 0802 22, 0802 31, 0802 32, 0802 41, 0802 32, 0802 51, 0802 52, 0802 61, 0802 62, 0802 90, 0803 10 10, 0803 10 90, 0804 20 10, 0804 30, 0804 40, 0804 50, 0805, 0806 10 10, 0807, 0808, 0809, 0810, 0813 50 31, 0813 50 39, 0910 20, 0910 99, 1211 90 86 and 1212 92.
Beef and veal	0102 29, 0102 39 10, 0102 90 91, 0201, 0202, 0206 10 95, 0206 29 91, 0210 20, 0210 99 51, 0210 99 90, 1602 50 10, 1602 90 61, 0102 21, 0102 31, 0102 90 20, 0206 10 98, 0206 21 00, 0206 22 00, 0206 29 99, 0210 99 59, 1502 10 90, 1602 50 31, 1602 50 95 and 1602 90 69.
Milk and milk products	0401, 0402, 0403 10 11, 0403 10 13, 0403 10 19, 0403 10 31, 0403 10 33, 0403 10 39, 0403 90 11, 0403 90 11, 0403 90 13, 0403 90 19, 0403 90 31, 0403 90 33, 0403 90 39, 0403 90 51, 0403 90 53, 0403 90 59, 0403 90 61, 0403 90 63, 0403 90 69, 0404, 0405 10, 0405 20 90, [F13 0405 90], 0406, 1702 19, 2106 90 51, 2309 10 15, 2309 10 19, 2309 10 39, 2309 10 59, 2309 10 70, 2309 90 35, 2309 90 39, 2309 90 49, 2309 90 59 and 2309 90 70.
Pigmeat	0103 91, 0103 92, 0203 11 10, 0203 12 11, 0203 12 19, 0203 19 11, 0203 19 13, 0203 19 15, 0203 19 55, 0203 19 59, 0203 21 10, 0203 22 11, 0203 22 19, 0203 29 11, 0203 29 13, 0203 29 15, 0203 29 55, 0203 29 59, 0206 30 00 10, 0206 41 00 10, 0206 49, 0209 10, 0210 11 11, 0210 11 19, 0210 11 31, 0210 11 39, 0210 12 11, 0210 12 19, 0210 19 10, 0210 19 20, 0210 19 30, 0210 19 40, 0210 19 50, 0210 19 60, 0210 19 70, 0210 19 81, 0210 19 89, 0210 99 41, 0210 99 49, 1501 10, 1501 20, 1601, 1602 10, 1602 20 90, 1602 41 10, 1602 42 10, 1602 49 11, 1602 49 13, 1602 49 15, 1602 49 19, 1602 49 30, 1602 49 50, 1602 90 10, 1602 90 51 and 1902 20 30.
Poultrymeat	0105, 0207, 0210 99 71, 0210 99 39, 0210 99 79, 0209 90, 1501 90, 1602 20 10, 1602 31, 1602 32 and 1602 390.

Textual Amendments

F13 Word in Sch. 3 substituted (17.11.2021) by The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (EU Exit) (Amendment) (No. 4) Regulations 2021 (S.I. 2021/1192), regs. 1(2), 6(10)

Regulation 46

SCHEDULE 4 U.K. Crown Dependencies

Modifications in respect of Crown Dependencies: General U.K.

1.  The provisions of the Act and of these Regulations, as modified by the following paragraphs, have effect in respect of the customs matters covered by this Schedule.

Commencement Information

I28 Sch. 4 para. 1 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

2.  In this Schedule, “ the United Kingdom–Crown Dependencies Customs Union” means, collectively, the customs union arrangements which were specified in the Exchange of Letters and the Arrangements referred to in the following Orders in Council— U.K.

(a) The Crown Dependencies Customs Union (Guernsey) (EU Exit) Order 2019 M1 ;

(b) The Crown Dependencies Customs Union (Isle of Man) (EU Exit) Order 2019 M2 ;

(c) The Crown Dependencies Customs Union (Jersey) (EU Exit) Order 2019 M3 .

Commencement Information

I29 Sch. 4 para. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Marginal Citations

M1 S.I. 2019/254.

M2 S.I. 2019/257.

M3 S.I. 2019/256.

Modification of the Act: Crown Dependencies U.K.

3.  The Act is modified as follows—

(a) for the purposes of section 11 (quotas), references to goods that are subject to a quota are to be read as including goods that are subject to a quota under equivalent provisions of customs legislation that are in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(b) for the purposes of section 19 (reliefs), the reference to provision for full or partial relief from a liability to import duty is to be read as including provision for full or partial relief under equivalent provisions of customs legislation that are in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

Commencement Information

I30 Sch. 4 para. 3 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

Modification of these Regulations: Crown Dependencies U.K.

4.—(1) These Regulations are modified in accordance with paragraph 5 where—

(a) goods that are subject to a quota by virtue of these Regulations are subject to a quota under equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey; or

(b) goods that are “preferential quota goods” by virtue of the Customs PTA Regulations are subject to a preferential quota under equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

(2) Paragraph 5(q) applies to the provision for quota goods to be subject to a licensing system under Part 3, as that Part has effect when read with—

(a) Part 2 of these Regulations; and

(b) regulation 4 of the Customs PTA Regulations,

and for these purposes “quota goods” means goods which are quota goods for the purposes of Part 3.

Commencement Information

I31 Sch. 4 para. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.

5.  These Regulations are modified as follows— U.K.

(a) references to goods that are “subject to a quota” by virtue of these Regulations are to be read as including goods that are subject to a quota in any territory within the United Kingdom-Crown Dependencies Customs Union and references elsewhere in these Regulations to “quota duty rate”, “quota goods”, “quota number”, “quota period” “Quota Table” and “quota volume” are to be construed accordingly;

(b) references in these Regulations to “the Customs PTA Regulations” are to be read as references to those Regulations as modified by Schedule 2 to the Customs PTA Regulations;

(c) any references to a free-circulation procedure or an authorised use procedure are to be read as including any equivalent free circulation procedure or authorised use procedure under customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey and—

(i) the meaning of “a customs procedure” in regulation 9(3)(b) and 17(3)(b); and

(ii) references in Part 3 to the release of goods under the free-circulation procedure, as such references apply to goods of a description specified in regulation 21(2),

are to be construed accordingly;

(d) any references to “the Special Procedures Regulations”, other than the reference to those Regulations in regulation 45, are to be read as including a reference to any equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(e) in regulation 1(3), the reference to goods imported into the United Kingdom from any country or territory outside the United Kingdom is to be read as including a reference to goods imported into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(f) in regulation 2—

(i) the definition of the “customs value” of goods is to be read as a reference to the customs value of such goods as determined in accordance with the methodology set out in any provision of customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey which is equivalent to Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018;

(ii) the reference to other words and expressions having the meaning given in the Customs Tariff (Establishment) (EU Exit) Regulations 2020 is to be read as a reference to the meaning given to such words and expressions in equivalent customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(g) in regulation 3(1), the reference to “the United Kingdom” is to be read as a reference to “the United Kingdom or any other territories within the United Kingdom–Crown Dependencies Customs Union where the goods are subject to a quota”;

(h) in regulation 6(1), the reference to “the United Kingdom” is to read as a reference to “the combined territory of the United Kingdom and any other territories within the United Kingdom–Crown Dependencies Customs Union where the goods are subject to a quota”;

(i) in regulation 8, the reference to “the Goods Classification Table” is to be read as including a reference to any such Table made under equivalent customs legislation in force in the Isle of Man or, as the case may be, the Bailiwick of Jersey or the Bailiwick of Guernsey;

(j) in regulation 9(1)(f), the reference to “Customs” is to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(k) in regulation 11(3), the reference to “the United Kingdom” is to be read as a reference to “the United Kingdom or any other territories within the United Kingdom–Crown Dependencies Customs Union”;

(l) in regulation 12—

(i) in paragraph (1), the reference to “the order in which Customs accept the request to benefit from the relevant quota” is to be read as including a reference to the order of acceptance of such a request by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey under equivalent provisions of customs legislation in force in those territories;

(ii) in paragraph (2), the references to “acceptance of the goods by Customs” and “acceptance by Customs of the declaration for a customs procedure” are to be read as including the acceptance by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey of any such declaration of relevant goods into their territories;

(iii) in paragraphs (3), (4) and (5), the references to “Customs” are to be read as including the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(m) in regulation 13—

(i) in paragraph (1), the reference to “acceptance by Customs of the declaration for a customs procedure” is to be read as including the acceptance by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey of any such declaration of relevant goods into their territories;

(ii) in paragraphs (2), (3) and (4), references to “Customs” are to be read as including a reference to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(n) in regulation 16, the reference to “the arrangements under Part 3 for the importation of quota goods to be subject to a licensing system” under Part 3 is to be read as including a reference to any such arrangements under the licensing system which applies under Part 3, as modified by this Schedule, in relation to applications for a licence to import quota goods from any person intending to import such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(o) in regulation 19(1) and (2)(b), the references to an import licence being “valid in accordance with regulation 35” are to be read as including a reference to any such licence being valid under the licensing system which applies under Part 3, as modified by this Schedule, in relation to applications for a licence to import quota goods from any person intending to import such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(p) in regulation 19(3), the reference to “the United Kingdom” is to be read as a reference to “the United Kingdom or any other territories within the United Kingdom–Crown Dependencies Customs Union”;

(q) in Part 3, the provision made for quota goods to be subject to a licensing system is to apply to any application made for a licence to import quota goods from a person intending to import such goods into the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey, in the same way as that licensing system applies to an application from a person intending to import quota goods into the United Kingdom and for these purposes—

(i) in regulation 24 —

(aa) paragraph (1)(a) is disapplied as regards an applicant intending to import quota goods into the Bailiwick of Guernsey or the Bailiwick of Jersey and, in the case of an applicant intending to import quota goods into the Isle Of Man, the reference to “the Value Added Tax Act 1994” is to be read as a reference to the equivalent legislation in force in the Isle of Man;

(bb) the references to “established in the United Kingdom” are to be read as references to being established in the United Kingdom or, as the case may be for the applicant concerned, the Bailiwick of Guernsey, the Isle of Man or the Bailiwick of Jersey and references in paragraph 2(a) and (b) to “the United Kingdom” are accordingly to be read as references to the United Kingdom or, as the case may be the Bailiwick of Guernsey, the Isle of Man or the Bailiwick of Jersey;

(ii) in regulation 27(4), the reference to “a declaration for a Customs procedure (including a certified copy of such a declaration)” is to be read as including any such declaration made to the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey for an equivalent customs procedure under customs legislation in force in the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(iii) in regulations 29(2)(a) and 40(4)(a), references to “a Customs declaration” are to be read as including equivalent documentation issued by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(iv) in regulations 29(2)(b) and 40(4)(b), references to a “used import licence endorsed by an HMRC officer” are to be read as including an equivalent endorsement of any such licence made by the customs authorities of the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey;

(r) in Schedule 1, in paragraph 2 of Part B, the reference to “the United Kingdom” is to be read as including a reference to the Bailiwick of Guernsey or, as the case may be, the Isle of Man or the Bailiwick of Jersey.

Commencement Information

I32 Sch. 4 para. 5 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.