Levying of additional import duty
1. An additional import duty as referred to in Article 182(1) of Regulation (EU) No 1308/2013 may be applied to the products and during the periods listed in Annex VII to this Regulation. That additional import duty shall apply if the quantity of any of the products put into free circulation for any of the periods of application set out in that Annex exceeds the trigger volume for that product.
2. For each of the products listed in Annex VII and during the periods indicated in that Annex, Member States shall notify the Commission of details of the volumes put into free circulation using the method for the surveillance of preferential imports set out in Article 55 of Implementing Regulation (EU) 2015/2447.
3. The additional import duty shall be levied on quantities put into free circulation after the date of application of that duty, provided that:
(a)
their customs value determined in accordance with Article 74 of Delegated Regulation (EU) 2017/891 entails the application of the highest specific duties applicable to imports of the origin in question; and
(b)
the import takes place during the period of application of the additional import duty.
Amount of additional import duty
The additional import duty applied in accordance with Article 39 shall be equivalent to one third of the customs duty specified in the Common Customs Tariff for the product in question.
However, for products benefiting from an import tariff preference as to ad valorem duty, the additional import duty shall be equivalent to one third of the specific customs duty for the product in question where Article 39(2) applies.
Exemptions from additional import duty
1. The following goods are exempt from the additional import duty:
(a)
goods imported under a tariff quota;
(b)
goods that left the country of origin before the decision to apply the additional import duty, and which are being transported under cover of a transport document valid from the place of loading in the country of origin to the place of unloading in the Union that was drawn up before application of the additional import duty.
2. Interested parties shall provide evidence to the satisfaction of the customs authorities that the requirements of paragraph 1(b) have been met.
Customs authorities may deem that goods left the country of origin before the date of application of the additional import duty if one of the following documents is provided for:
(a)
sea transport, the bill of loading showing that loading took place before that date;
(b)
rail transport, the waybill accepted by the rail authorities of the country of origin before that date;
(c)
road transport, the road carriage contract (CMR) or another transit document issued in the country of origin before that date, if the conditions laid down in bilateral or multilateral arrangements concluded in the context of Union transit or common transit are observed;
(d)
air transport, the air way bill showing that the airline accepted the goods before that date.
