Import duties
1. By way of derogation to the rates of import duty in the Common Customs Tariff, the import duty on cereal products falling within CN codes 1001 11 00, 1001 19 00, ex 1001 91 20, ex 1001 99 00, 1002 10 00, 1002 90 00, 1005 10 90, 1005 90 00, 1007 10 90 and 1007 90 00 shall be equal to the intervention price on importation, increased by 55 %, minus the CIF import price determined in accordance with Article 16(1) applicable to the consignment in question. However, that import duty may not exceed the conventional rate of duty as determined on the basis of the Combined Nomenclature.
2. For the purpose of calculating the import duty referred to in paragraph 1, representative CIF import prices shall be established on a regular basis for the products referred to in that paragraph.
3. The Common Customs Tariff duty rates referred to in paragraph 1 shall be those applicable on the date referred to in Article 172(2) of Regulation (EU) No 952/2013.
Fixing of import duties
1. The Commission shall calculate on a daily basis the import duty referred to in Article 15(1).
The intervention price to be used for the calculation of import duty shall be EUR 101,31 per tonne.
The CIF import price for the calculation of the import duty shall be the daily CIF representative import price determined by using the method provided for in Article 19.
2. The import duty for the cereal products referred to in Article 15(1) fixed by the Commission shall be fixed equal to the average of the import duties calculated during the previous 10 working days.
The Commission shall fix the import duty if the average of the import duties calculated during the previous 10 working days differs by more than EUR 5 per tonne compared to the duty that is in force, including when the import duty is zero.
The amount of the fixed import duty and the factors used for their calculation shall be published in the Official Journal of the European Union .
The import duty fixed shall apply from the date of publication and until a new import duty is fixed and enters into force.
3. Where the port of unloading in the Union is located:
(a)
on the Mediterranean (beyond the Strait of Gibraltar) or on the Black Sea and where the goods arrive through the Atlantic Ocean or the Suez Canal, the Commission shall reduce the import duty by EUR 3 per tonne;
(b)
on the Atlantic coast of the Iberian Peninsula, in Ireland, in Denmark, in Estonia, in Latvia, in Lithuania, in Poland, in Finland and in Sweden and where the goods arrive through the Atlantic Ocean, the Commission shall reduce the import duty by EUR 2 per tonne.
The customs authority at the port of unloading shall issue a document of unloading in accordance with the model set out in Annex IV attesting the quantity of each product unloaded. For the import duty reduction provided for in the first subparagraph to be granted, the document of unloading shall accompany the goods until completion of the customs import formalities.
The above document may be stored and made available in the electronic system ELAN to be set up by the Commission.
4. With regard to cereal products originating in Canada and falling within CN codes 1001 11 00, 1001 19 00, ex 1001 99 00 (high quality common wheat other than seed), 1002 10 00 and 1002 90 00, the import duty shall be equal to a percentage of the duty fixed in accordance with paragraph 2 and, if appropriate, paragraph 3. The percentage to be applied is set out in Annex V. The import duty shall be rounded down at least to the nearest EUR 0,001.
Flint maize
1. Import duties shall be reduced by EUR 24 per tonne on flint maize meeting the specifications laid down in Annex VI.
2. In order to benefit from the reduction provided for in paragraph 1, flint maize shall be processed into a product of CN codes 1904 10 10, 1103 13 or 1104 23 within 6 months from the date of acceptance of entry for free circulation in the Union.
3. The provisions on the end-use of imported products from Article 254(1), (4) and (5) of Regulation (EU) No 952/2013 shall apply accordingly.
4. The guarantee referred to in Article 6 of Delegated Regulation (EU) 2023/2835 shall be EUR 24 per tonne.
If, however, the import duty applicable on the date of the acceptance of the declaration of release for free circulation in the Union is less than EUR 24 per tonne of maize, the specific guarantee shall be equal to the amount of the import duty.
Quality standards for common wheat, durum wheat, and flint maize
The product quality classification standards to be met on importation into the Union, and the tolerances acceptable in the analysis applied towards this classification, shall be those set out in Annex VI.
Determination of representative CIF import prices for high quality common wheat and maize other than seed
1. For high quality common wheat and maize other than seed falling within the CN codes referred to in Article 15(1), the components determining the CIF representative import prices referred to in Article 15(2) shall be:
(a)
the representative exchange quotation on the market of the United States;
(b)
the known commercial premiums and discounts attached to that quotation in the United States market on the quotation day;
(c)
sea freight and associated costs between the United States (Gulf of Mexico or Duluth) and the port of Rotterdam for a vessel of at least 25 000 tonnes.
2. The Commission shall record each working day:
(a)
the component referred to in paragraph 1, point (a), from the exchanges and using the reference varieties laid down in Annex VII;
(b)
the components referred to in paragraph 1, points (b) and (c), from publicly available information.
3. With a view to calculating the component referred to in paragraph 1, point (b), or the relevant free on board quotation, a premium of EUR 14 per tonne of high quality common wheat shall apply.
4. The representative CIF import prices for high quality common wheat and maize other than seed shall be the sum of the components referred to in paragraph 1.
The representative CIF import prices for high quality durum wheat, durum wheat seed and common wheat seed shall be the price calculated for high quality common wheat.
The representative CIF import price for medium quality durum wheat and low quality durum wheat shall be the price calculated for high quality common wheat, to which a discount of EUR 10 per tonne shall apply for medium quality durum wheat, and a discount of EUR 30 per tonne for low quality durum wheat.
The representative CIF import price for sorghum other than seed, sorghum seed falling within CN code 1007 10 90, rye other than seed, rye seed and maize seed falling within CN code 1005 10 90 shall be the price calculated for maize other than seed.
Guarantee for importation
1. For high quality common wheat, the specific guarantee referred to in Article 6 of Delegated Regulation (EU) 2023/2835 to be lodged with the customs authority on the date of acceptance of the declaration of release for free circulation in the Union shall be at the amount of EUR 95 per tonne.
2. For durum wheat, the amount of the specific guarantee referred to in Article 7 of Delegated Regulation (EU) 2023/2835 shall be the difference on the day of acceptance of the declaration of release for free circulation in the Union between the highest import duty and that applicable to the quality shown, plus a supplement of EUR 5 per tonne.
Sampling for import duty calculation
1. The customs office of release for free circulation in the Union shall take representative samples, in accordance with Annex I to Commission Regulation (EC) No 152/2009 ( 26 ) , of every consignment of high quality common wheat (other than seed), of durum wheat and of flint maize. However, sampling shall not take place where the import duty for the different qualities is the same.
If, however, the Commission officially recognises a quality certificate for high quality common wheat, durum wheat or flint maize issued by the country of origin of the cereals, samples shall be taken for verification of the certified quality only from a sufficiently representative number of consignments.
2. The following certificates of conformity shall be officially recognised by the Commission pursuant to the principles laid down in Articles 58 and 59 of Implementing Regulation (EU) 2015/2447:
(a)
certificates issued by the Servicio Nacional de Sanidad y Calidad Agroalimentaria (Senasa) of Argentina for flint maize;
(b)
certificates issued by the Federal Grains Inspection Services (FGIS) of the United States for high quality common wheat and high quality durum wheat;
(c)
certificates issued by the Canadian Grain Commission (CGC) of Canada for high quality common wheat and high quality durum wheat.
Annex VIII contains a blank specimen of the certificates of conformity issued by Senasa. Reproduction of the stamps authorised by the government of Argentina shall be published in the Official Journal of the European Union .
Annex IX contains blank specimens of the certificates of conformity and stamps issued by the FGIS.
Annex X contains blank specimens of the certificates of conformity, export specifications and stamps issued by the CGC.
The certificates of conformity may be stored and made available in the electronic system ELAN to be set up by the Commission.
When the analytical parameters entered in the certificates of conformity issued by the entities referred to in the first subparagraph show conformity with the high quality common wheat, durum wheat and flint maize quality standards set out in Annex VI, samples shall be taken of at least 3 % of the cargoes arriving at each entry port during the marketing year.
The goods shall be classified in the standard quality for which all the requirements laid down in Annex VI are met.
3. The standard] reference methods laid down in Commission Implementing Regulation (EU) 2016/1240 ( 27 ) shall apply to the classification of the imported cereals by standard quality.
For the purpose of this paragraph, ‘flint maize’ means maize of the species Zea mays indurata the grains of which present a dominantly vitreous endosperm (hard or horny texture). They are generally orange or red. The upper part (opposite the germ), or crown, shows no fissure.
Vitreous grains of flint maize are defined as grains meeting two criteria:
(a)
their crown shows no fissure;
(b)
when cut lengthwise their endosperm shows a central mealy part completely surrounded by a horny part. The horny part must account for the dominant part of the total cut surface.
The vitreous grain percentage shall be established by counting in a representative sample of 100 grains the number meeting the criteria referred to in the third subparagraph.
The reference method for determining the flotation index for flint maize is set out in Annex XI.
4. If the analysis results show the imported high quality common wheat, durum wheat and flint maize to be of a lower standard quality than entered on the declaration of release for free circulation in the Union, the importer shall pay the difference between the import duty applicable to the product shown on the declaration and that on the product actually imported. In this case, the specific guarantee provided for in Article 17(4) of this Regulation and in Article 7(1) and (2) of Delegated Regulation (EU) 2023/2835 shall be released, except for the EUR 5 supplement provided for in Article 7(2), second subparagraph, of that Delegated Regulation.
If the difference referred to in the first subparagraph is not paid within 1 month, the specific guarantee provided for in Article 17(4) of this Regulation and in Article 7(1) and (2) of Delegated Regulation (EU) 2023/2835 shall be forfeit.
5. Representative samples of imported cereals taken by the competent authority of the Member State shall be retained for 6 months.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
