Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import tariff quotas in accordance with the first come, first served principle

The tariff quotas set out in Annex I shall be administered by the Union in accordance with the chronological order of dates of acceptance of customs declarations for release for free circulation as laid down in Articles 49 to 54 of Implementing Regulation (EU) 2015/2447.

Article 53(2), points (b) and (c), and Article 53(3) of Implementing Regulation (EU) 2015/2447 shall not apply to tariff quotas and sub-tariff quotas under order numbers 09.0138, 09.0139, 09.0140, 09.0141, 09.0165, 09.0166, 09.0167, 09.0168, 09.0169, 09.0170, 09.0171, 09.0142, 09.0143, 09.0161, 09.0162, 09.0163, 09.0164, 09.0146, 09.0147, 09.0148, 09.0149, 09.0150, 09.0151, 09.0152, 09.0159, 09.0160, 09.0154, 09.0155, 09.0156, 09.0157 and 09.0158.

When a tariff quota period is divided into sub-periods, as set out in Annex I, the available tariff quota quantity for a sub-period shall include any quantity unused during the previous tariff quota sub-period. However, quantities unused at the end of a tariff quota period shall not be transferred to the following tariff quota period.

When a tariff quota period is divided in sub-periods, the drawings for each sub-period, with the exception of the last one, shall be stopped respectively on the fifth working day of the Commission of the second month following the end of the relevant sub-period.

Where a proof of origin is required by Annex I, operators shall present a specific document to the customs authorities of the Union together with the lodging of a customs declaration for release for free circulation for the products concerned. The supporting documents required are set out for each tariff quota in Annex I.

Where the proof of origin consists of a certificate of origin for products subject to special non-preferential import arrangements, it shall comply with the requirements laid down in Article 15a(1) and Annex XIV.8 to Commission Implementing Regulation (EU) 2020/761⁽¹⁾.

If during the transitional period the rules referred to in Article 31c of this Regulation allow so, the third country issuing the document that does not use ELAN can issue the document mentioned in the first subparagraph in compliance with the requirements laid down in Article 57 of Implementing Regulation (EU) 2015/2447.

Where the tariff quota is set out as a preferential tariff measure referred to in points (d) and (e) of Article 56(2) of Regulation (EU) No 952/2013 of the European Parliament and of the Council⁽²⁾, the proof of origin shall be issued or made in accordance with the rules on preferential origin referred to in Article 64 of that Regulation.

Where additional documents are required, they shall comply with the requirements laid down in Chapter II of and in Annex I to this Regulation or with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761, when the ELAN1L-TCDOC data model applies.

In accordance with the transitional rules laid down in Article 31a of this Regulation, if the third country issuing the document does not use ELAN, the documents mentioned in the first subparagraph shall comply with the requirements laid down in Chapter II of and in Annex I to this Regulation.

If necessary, customs authorities may additionally require the declarant or importer to prove the origin of the products in accordance with Article 61 of Regulation (EU) No 952/2013 or relevant provisions of the trade arrangement concerned.