Contents
THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007note, and in particular Article 187 thereof,Whereas:
(1)Commission Implementing Regulation (EU) 2020/761note lays down the rules for the administration of import and export tariff quotas for agricultural products managed by a system of import and export licences.
(2)Rice tariff quotas with order numbers 09.4112, 09.4117, 09.4118, 09.4119, 09.4130, 09.4154, 09.4166 and 09.4168 as laid down in Implementing Regulation (EU) 2020/761 have been over-demanded for several allocation periods.
(3)To ensure the proper management of those tariff quotas, the maximum quantities available for application for those tariff quotas should be set out in the form of a reference quantity, as laid down in Article 9 of Commission Delegated Regulation (EU) 2020/760note. Therefore, it is necessary to amend the tables of those tariff quotas in Annexes I and III to Implementing Regulation (EU) 2020/761.
(4)Implementing Regulation (EU) 2020/761 lays down the specific rules governing the tariff quota for exporting cheese to the United States. Following the withdrawal of the United Kingdom from the Union, the quantity of this quota has been apportioned between the Union and the United Kingdom. In this exercise, a divergence in the calculation led to a discrepancy between the quantity allocated to the Union by the United States, and the quantity indicated in Implementing Regulation (EU) 2020/761. Annex XIV.5 to that Implementing Regulation should therefore be adjusted accordingly.
(5)Imports of dairy products from New Zealand under tariff quotas with order numbers 09.4516, 09.4523, 09.4524 and 09.4525 are to be accompanied by valid IMA1 certificates. The templates of these certificates should be adjusted in conformity with Commission Implementing Regulation (EU) 2023/608note, Commission Delegated Regulation (EU) 2024/1173note and Commission Implementing Regulation (EU) 2024/1178note. Whereas the template for tariff quotas 09.4521 and 09.4522 for cheese imported from Australia does not need to be modified, the templates laid down in Annex XIV.5 to Implementing Regulation (EU) 2020/761 for importing from New Zealand under tariff quotas 09.4516 (cheese) and 09.4523, 09.4524 and 09.4525 (butter) should be adjusted accordingly.
(6)Implementing Regulation (EU) 2020/761 should therefore be amended accordingly.
(7)To ensure that the modifications to the templates of IMA1 certificates do not hamper trade activities, this Regulation should provide for a transitional period during which certificates may be accepted in both the old and the new format.
(8)The reference quantity requirement should apply to tariff rate quotas with order numbers 09.4112, 09.4117, 09.4118, 09.4119, 09.4130, 09.4154, 09.4166 and 09.4168 after a transitional period sufficient to allow operators to adapt their business to the new rules. Since the reference quantity is calculated on the basis of the imports made by each operator in the two 12-month periods preceding the submission of the licence application, it is deemed reasonable to apply the reference quantity only from 23 November 2026, which is the first day when operators will be able to submit applications – together with the proof of their reference quantity – for licences that will be valid for the tariff quota period starting on 1 January 2027.
(9)The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common Organisation of the Agricultural Markets,
HAS ADOPTED THIS REGULATION:
Article 1#
Implementing Regulation (EU) 2020/761 is amended as follows:
(1)in Article 49, paragraph 3 is replaced by the following:‘3.IMA 1 certificates shall be drawn up in accordance with the model set out in Annex XIV.5, Part A, point A2.’;
(2)in Article 50, paragraph 3 is replaced by the following:‘3.IMA 1 certificates shall be drawn up in accordance with the model set out in Annex XIV.5, Part A, point A3.’;
(3)Annexes I, III and XIV.5 are amended in accordance with the Annex to this Regulation.
Article 2#
For a transitional period, until 30 June 2025, customs authorities may accept IMA1 certificates based on templates used before the update set out in point (3)(a) of the Annex to this Regulation.
Article 3#
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.Points (1) and (2) of the Annex shall apply as of 23 November 2026.
(1)Annex I is amended as follows:
(a)the row concerning tariff quota with order number 09.4112 is replaced by the following:09.4112 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No
(b)the rows concerning tariff quotas with order numbers 09.4117, 09.4118 and 09.4119 are replaced by the following:09.4117 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No09.4118 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No09.4119 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No
(c)the row concerning tariff quota with order number 09.4130 is replaced by the following:09.4130 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No
(d)the rows concerning tariff quotas with order numbers 09.4154, 09.4166 and 09.4168 are replaced by the following:09.4154 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No09.4166 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No09.4168 | Rice | Import | EU: simultaneous examination | Yes | Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies | | No
(2)in Annex III, the tables referring to tariff quotas with order numbers 09.4112, 09.4117, 09.4118, 09.4119, 09.4130, 09.4154, 09.4166 and 09.4168 are amended as follows:
(a)the row ‘Proof of trade’ is replaced by the following:Proof of trade | Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnes
(b)the row ‘Reference quantity’ is replaced by the following:Reference quantity | Yes
(3)Annex XIV.5 is amended as follows:
(a)Part A is replaced by the following:‘PART A. IMPORT QUOTAS WITH IMA 1 CERTIFICATESA1 –TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTAS WITH ORDER NUMBERS 09.4521 AND 09.4522notenote
8Gross weight (kg)
(a)in box 1, the name and address of the seller;
(a)as regards Cheddar cheeses originating in Australia falling within CN code ex04069021 and listed under tariff quota with order number 09.4521:
—box 7, by specifying ‘whole Cheddar cheeses’;
—box 10, by specifying ‘exclusively home-produced cows’ milk’;
—box 11, by specifying ‘at least 50 %’;
—box 14, by specifying ‘at least three months’;
—box 16, by specifying the period for which the quota is valid;
(b)in box 2, the serial number of issue identifying the country of origin, the import arrangements, the product, the quota year and the individual certificate number, starting again from one each year;
(b)as regards cheeses intended for processing falling within CN code 04069001 and listed under tariff quota with order number 09.4522:
—box 10, by specifying ‘exclusively home-produced cows’ milk’;
—box 16, by specifying the period for which the quota is valid.
(c)in box 4, the number and date of the invoice;
(d)in box 8, the gross weight in kilograms;
(e)in box 9, the total net weight in kilograms;
(f)in box 10: ‘From milk or cream’;
(g)in box 16: ‘Tariff quota with order number 09.4523 / 09.4524 / 09.4525 (delete as appropriate)New Zealand butter quota for year 20.. in accordance with Implementing Regulation (EU) 2020/761’;
(h)in box 17, signature and stamp of the issuing body;
(i)in box 18, exact address and contact details of the issuing body.
1.Seller
1.Seller
1.Seller
10.Raw material used
10.Raw material usedExclusively home-produced cows’ milk
10.Raw material usedFrom milk or cream
11.Fat content by weight (%), in the dry matternote
13.Fat content, by weight (%)note
14.Ripening periodnote
16.Observations:
(a)tariff quota with order number 09.4…
(b)intended for processingnote
16.Observations:Tariff quota with order number 09.4516 for year 20..
16.Observations:
17.IT IS HEREBY CERTIFIED:that the particulars set out above are accurate and comply with the Union provisions in force.
17.IT IS HEREBY CERTIFIED that the particulars set out above are accurate and comply with the Union provisions in force.
17.IT IS HEREBY CERTIFIED that the particulars set out above are accurate and comply with the Union provisions in force.
18.Issuing body
18.Issuing body
18.Issuing body
2.Serial N° of issue
2.Serial N° of issue
2.Serial N° of issue
3.Buyer
4.Number and date of invoice
4.Number and date of invoice
4.Number and date of invoice
5.Country of origin
5.Country of originNEW ZEALAND
5.Country of originNew Zealand
6.Member State of destination
7.Marks, numbers, quantity and kind of packages: detailed description of product and particulars of its form of presentation.
7.Marks, numbers, quantity and kind of packages: detailed description of product and particulars of its form of presentation.
7.Marks, numbers, quantity and kind of packages, detailed description and particulars of its form of presentation.
8.Gross weight (kg)
8.Gross weight (kg)
9.Net weight (kg)
9.Net weight (kg)
9.Net weight (kg)
A.A separate certificate must be made out for each form of presentation of each product.
A.A separate certificate shall be made out for each form of presentation of each product.
A.A separate certificate shall be made out for each form of presentation of each product.
B.The certificate must be in an official language of the Union. It may also contain a translation into the official language or one official language of the exporting country.
B.The certificate shall be in an official language of the Union. It may also contain a translation into the official language or one official language of the exporting country.
B.The certificate shall be in an official language of the Union. It may also contain a translation into the official language or one official language of the exporting country.
C.The certificate must be made out in accordance with the Union provisions in force.
C.The certificate shall be made out in accordance with the Union provisions in force.
C.The certificate shall be made out in accordance with the Union provisions in force.
D.The original, and where appropriate, a copy of the certificate, must be presented to the customs office in the Union at the time when the product is being put into free circulation.
D.The original, and where appropriate, a copy of the certificate together with its corresponding import licence and a declaration for release for free circulation shall be presented to the customs office in the Union at the time when the product is being put into free circulation.
D.The original, and where appropriate, a copy of the certificate together with its corresponding import licence and a declaration for release for free circulation shall be presented to the customs office in the Union at the time when the product is being released into free circulation.
ORIGINALCERTIFICATEfor the entry of certain milk products under certain headings or subheadings of the Combined NomenclatureIMPORTANTPlaceYearMonthDay(Signature and stamp of issuing body)A2 –TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTA WITH ORDER NUMBER 09.4516ORIGINALCERTIFICATEfor the entry of cheese and curdIMPORTANTPlaceYearMonthDay(Signature and stamp of issuing body)A3 –TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTAS WITH ORDER NUMBERS 09.4523, 09.4524 AND 09.4525ORIGINALCERTIFICATEfor the entry of New Zealand butter subject to the tariff quota referred to under quota order numbers 09.4523, 09.4524 and 09.4525IMPORTANTTariff quota with order number 09.4523 / 09.4524 / 09.4525 (delete as appropriate)New Zealand butter quota for year 20.. in accordance with Implementing Regulation (EU) 2020/761Place:YearMonthDay(Signature and stamp of issuing body)A4 –RULES FOR THE COMPLETION AND VERIFICATION OF IMA 1 CERTIFICATES ISSUED FOR TARIFF QUOTAS WITH ORDER NUMBERS 09.4523, 09.4524 AND 09.4525 – BUTTER FROM NEW ZEALANDCompletion and verification of IMA 1 certificateAn IMA 1 certificate shall cover butter manufactured according to one product-purchasing specification in one plant.The IMA 1 certificate shall be considered to be duly completed and authenticated by an issuing body listed in Part A6, only if it contains all the following information:A5 –DEFINITIONS AND CIRCUMSTANCES UNDER WHICH AN IMA 1 CERTIFICATE OR PART THEREOF MAY BE CANCELLED, AMENDED, REPLACED OR CORRECTED – FOR ALL IMA-1 CERTIFICATESDefinitionFor the purposes of this Part A, ‘lot’ means a quantity of dairy products covered by an IMA 1 certificate presented to the competent customs authority for entry for free circulation.Cancellation of the IMA 1 certificate when full duty is due and paid for non-compliance with compositional requirementsWhere full duty is paid on a lot because the maximum fat content requirement is not complied with, the corresponding IMA 1 certificate may be cancelled and the IMA 1 issuing body may add the quantities concerned to those for which IMA 1 certificates may be issued for the same quota year.Product destroyed or rendered unfit for saleIMA 1 issuing bodies may cancel an IMA 1 certificate or part thereof for a quantity covered by it which is destroyed or rendered unfit for sale in circumstances beyond the control of the exporter. Where part of the quantity covered by an IMA 1 certificate is destroyed or rendered unfit for sale, a replacement certificate may be issued for the remaining quantity. The replacement certificate shall be valid only up to the same date as the original. In this case, box 17 of the replacement IMA 1 certificate shall contain the words ‘valid up to 00.00.0000’.Where all or part of the quantity covered by an IMA 1 certificate is destroyed or rendered unfit for sale due to circumstances beyond the exporters’ control, the IMA 1 issuing body may add these quantities to those for which IMA 1 certificates may be issued for the same quota year.Change of Member State of destinationWhen the exporter is obliged to change the Member State of destination indicated on an IMA 1 certificate before a corresponding import licence is issued, the original IMA 1 certificate may be amended by the IMA 1 issuing body. Such an amended original IMA 1 certificate, duly authenticated and appropriately identified by the issuing body, may be presented to the licensing authority and to the customs authorities.Clerical or technical errorWhen a clerical or technical error is discovered on an IMA 1 certificate before a corresponding import licence is issued, the original certificate may be corrected by the issuing body. Such a corrected original IMA 1 certificate may be presented to the licensing authority and to the customs authorities.Exceptional circumstances when a product intended for import in a given year becomes unavailableWhen, in exceptional circumstances beyond the control of the exporter, a product intended for import in a given year becomes unavailable and the only means of filling the quota, in the light of normal shipping time from the country of origin, is to replace it with a product originally intended for import the following year, the issuing body may issue a new IMA 1 certificate for the replacement quantity, between the sixth and the tenth calendar day after giving due notification to the Commission of the details of the IMA 1 certificate or part thereof to be cancelled for the year concerned and of the first IMA 1 certificate or part thereof issued for the following year to be cancelled.If the Commission considers that this provision does not apply to the circumstances of the case concerned, it may object within seven calendar days, stating the reason for its objection. Where the quantity to be replaced is greater than that covered by the first IMA 1 certificate issued for the following year, the required quantity may be obtained by cancelling additional IMA 1 certificates, in sequence, or part thereof as necessary.All quantities in respect of which IMA 1 certificates or part thereof have been cancelled for the year concerned shall be added to the quantities for which IMA 1 certificates may be issued for that quota year.All quantities brought forward from the following quota year for which an IMA 1 certificate or certificates have been cancelled shall be added back to the quantities for which IMA 1 certificates may be issued for that quota year.A6 –RULES FOR COMPLETING IMA 1 CERTIFICATESIn addition to boxes 1, 2, 4, 5, 9, 17 and 18 of the IMA 1 certificate, the following boxes shall be completed:A7 –ISSUING BODIES FOR IMA 1 CERTIFICATESThird country | CN code and product description | Issuing body| | | Name | LocationAustralia | 0406900104069021 | Cheddar and other cheese for processingCheddar | Australian Quarantine Inspection ServiceDepartment of Agriculture, Fisheries and Forestry | PO Box 60World Trade CentreMelbourne VIC 3005AustraliaTel. +61 3 92 46 67 10Fax +61 3 92 46 68 00New Zealand | 0405100406 | ButterCheese and curd | Ministry for Primary Industries | Pastoral House25 The TerracePO Box 2526Wellington 6140New ZealandTel. +64 4 830 1574www.mpi.govt.nz
(b)Part B1 is replaced by the following:‘B1 –Identification of quotas opened by the United StatesIdentification of group in accordance with Additional Notes in Chapter 4 of the Harmonised Tariff Schedule of the United States | Quota identification | Annual quantity availableGroup number | Group description | | kg(1) | (2) | (3) | (4)16 | Not specifically provided for (NSPF) | 16-Tokyo | 83570716-Uruguay | 316857617 | Blue Mould | 17-Uruguay | 34707818 | Cheddar | 18-Uruguay | 33351520 | Edam/Gouda | 20-Uruguay | 110000021 | Italian type | 21-Uruguay | 202500022 | Swiss or Emmenthaler cheese other than with eye formation | 22-Tokyo | 39300622-Uruguay | 38000025 | Swiss or Emmenthaler cheese with eye formation | 25-Tokyo | 400317216-Uruguay | 2420000
Annexes I, III and XIV.5 to Implementing Regulation (EU) 2020/761 are amended as follows:
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