(2)the following Chapter 4a is inserted:‘CHAPTER 4aPOULTRYMEAT AND EGGS AND EGG ALBUMINArticle -43aImport duties1.The additional import duties referred to in Article 182 of Regulation (EU) No 1308/2013 and in Article 5 of Regulation (EU) No 510/2014 of the European Parliament and of the Councilnote, hereinafter referred to as “additional duties”, shall be applied to the products falling within the CN codes listed in Annex XVII to this Regulation for which representative prices are fixed according to Article -43b.2.The corresponding trigger prices referred to in Article 182(1), first subparagraph, point (a), of Regulation (EU) No 1308/2013 and in Article 5(1), first subparagraph, point (a), of Regulation (EU) No 510/2014 are set out in Annex XVII to this Regulation.Article -43cProvisions on proofs, guarantee, release of guarantee and recovery of import duties1.The additional duty for poultrymeat and eggs and egg albumin shall be established on the basis of the cost, insurance and freight (CIF) import price of the consignment in question in accordance with Article -43d.2.When the CIF import price per 100 kg of a consignment is higher than the applicable representative price referred to in Article -43b(1), the importer shall present to the competent authorities of the importing Member State at least the following proofs:
(a)the purchasing contract of the consignment, or any other equivalent document;
(a)is less than or equal to 10 % of the trigger price, no additional duty shall be imposed;
(b)the insurance contract of the consignment;
(b)is greater than 10 % but less than or equal to 40 % of the trigger price, the additional duty shall equal 30 % of the amount by which the difference exceeds 10 %;
(c)the invoice of the consignment;
(c)is greater than 40 % but less than or equal to 60 % of the trigger price, the additional duty shall equal 50 % of the amount by which the difference exceeds 40 %, plus the additional duty allowed under point (b);
(d)the certificate of origin (where applicable) of the consignment;
(d)is greater than 60 % but less than or equal to 75 %, the additional duty shall equal 70 % of the amount by which the difference exceeds 60 % of the trigger price, plus the additional duties allowed under points (b) and (c);
(e)the transport contract of the consignment;
(e)is greater than 75 % of the trigger price, the additional duty shall equal 90 % of the amount by which the difference exceeds 75 %, plus the additional duties allowed under points (b), (c) and (d).
(f)and, in the case of sea transport, the bill of lading of the consignment.
3.In the case referred to in paragraph 2, the importer shall provide a guarantee referred to in Articles 89, 90 and 195 of Regulation (EU) No 952/2013, equal to the difference between the amount of additional import duty calculated on the basis of the representative price applicable to the product in question and the amount of additional import duty calculated on the basis of the CIF import price of the consignment in question.4.The importer shall have two months from the sale of the products in question, subject to a limit of nine months from the date of acceptance of the declaration of release for free circulation, to prove that the consignment was disposed of under conditions confirming the correctness of the prices referred to in paragraph 2. Failure to meet either of these deadlines shall entail the loss of the guarantee lodged. However, the time limit of nine months may be extended by the competent authorities by a maximum of three months at the request of the importer, which must be duly substantiated.The guarantee lodged shall be released to the extent that proof of the conditions of disposal is provided to the satisfaction of the customs authorities. Otherwise, the guarantee shall be forfeit by way of payment of the additional duties.5.If on verification the competent authorities establish that the requirements of this Article have not been met, they shall recover the duty due in accordance with Article 105 of Regulation (EU) No 952/2013. The amount of the duty to be recovered or remaining to be recovered shall include interest from the date the goods were released for free circulation up to the date of recovery. The interest rate applied shall be that in force for recovery operations under national law.Article -43dCalculation of the additional import duty referred to in Article -43aIf the difference between the trigger price in question referred to in Article -43a(2) and the CIF import price of the consignment in question:Article -43eExemption of additional dutiesThe additional duties shall not apply in the case of imports under Commission Implementing Regulations (EU) 2020/761note and (EU) 2020/1988note.notenotenote