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.
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.
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.
ANNEXSupplementary provisions
ANNEX
Annexes I, III and XIV.5 to Implementing Regulation (EU) 2020/761 are amended as follows:
(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
No
09.4118
Rice
Import
EU: simultaneous examination
Yes
Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies
No
09.4119
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
No
09.4166
Rice
Import
EU: simultaneous examination
Yes
Only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies
No
09.4168
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 CERTIFICATES
A1 – TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTAS WITH ORDER NUMBERS 09.4521 AND 09.4522
1.
Seller
2.
Serial N° of issue
ORIGINAL
3.
Buyer
CERTIFICATE
for the entry of certain milk products under certain headings or subheadings of the Combined Nomenclature
4.
Number and date of invoice
5.
Country of origin
6.
Member State of destination
IMPORTANT
A.
A separate certificate must 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.
C.
The certificate must 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.
7.
Marks, numbers, quantity and kind of packages: detailed description of product and particulars of its form of presentation.
8.
Gross weight (kg)
9.
Net weight (kg)
10.
Raw material used
11.
Fat content by weight (%), in the dry matter ( 1 )
13.
Fat content, by weight (%) ( 1 )
14.
Ripening period ( 1 )
16.
Observations:
(a)
tariff quota with order number 09.4…
(b)
intended for processing ( 2 )
17.
IT IS HEREBY CERTIFIED:
that the particulars set out above are accurate and comply with the Union provisions in force.
18.
Issuing body
Place
Year
Month
Day
(Signature and stamp of issuing body)
A2 – TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTA WITH ORDER NUMBER 09.4516
1.
Seller
2.
Serial N° of issue
ORIGINAL
CERTIFICATE
for the entry of cheese and curd
4.
Number and date of invoice
5.
Country of origin
NEW ZEALAND
IMPORTANT
A.
A separate certificate shall be made out for each form of presentation of each product.
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 shall be made out in accordance with the Union provisions in force.
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.
7.
Marks, numbers, quantity and kind of packages: detailed description of product and particulars of its form of presentation.
8.
Gross weight (kg)
9.
Net weight (kg)
10.
Raw material used
Exclusively home-produced cows’ milk
16.
Observations:
Tariff quota with order number 09.4516 for year 20..
17.
IT IS HEREBY CERTIFIED that the particulars set out above are accurate and comply with the Union provisions in force.
18.
Issuing body
Place
Year
Month
Day
(Signature and stamp of issuing body)
A3 – TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTAS WITH ORDER NUMBERS 09.4523, 09.4524 AND 09.4525
1.
Seller
2.
Serial N° of issue
ORIGINAL
CERTIFICATE
for the entry of New Zealand butter subject to the tariff quota referred to under quota order numbers 09.4523, 09.4524 and 09.4525
4.
Number and date of invoice
5.
Country of origin
New Zealand
IMPORTANT
A.
A separate certificate shall be made out for each form of presentation of each product.
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 shall be made out in accordance with the Union provisions in force.
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.
7.
Marks, numbers, quantity and kind of packages, detailed description and particulars of its form of presentation.
8
Gross weight (kg)
9.
Net weight (kg)
10.
Raw material used
From milk or cream
16.
Observations:
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
17.
IT IS HEREBY CERTIFIED that the particulars set out above are accurate and comply with the Union provisions in force.
18.
Issuing body
Place:
Year
Month
Day
(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 ZEALAND
Completion and verification of IMA 1 certificate
An 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:
(a)
in box 1, the name and address of the seller;
(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;
(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.
A5 – DEFINITIONS AND CIRCUMSTANCES UNDER WHICH AN IMA 1 CERTIFICATE OR PART THEREOF MAY BE CANCELLED, AMENDED, REPLACED OR CORRECTED – FOR ALL IMA-1 CERTIFICATES
Definition
For 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 requirements
Where 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 sale
IMA 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 destination
When 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 error
When 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 unavailable
When, 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 CERTIFICATES
In addition to boxes 1, 2, 4, 5, 9, 17 and 18 of the IMA 1 certificate, the following boxes shall be completed:
(a)
as regards Cheddar cheeses originating in Australia falling within CN code ex 0406 90 21 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)
as regards cheeses intended for processing falling within CN code 0406 90 01 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.
A7 – ISSUING BODIES FOR IMA 1 CERTIFICATES
Third country
CN code and product description
Issuing body
Name
Location
Australia
0406 90 01
0406 90 21
Cheddar and other cheese for processing
Cheddar
Australian Quarantine Inspection Service
Department of Agriculture, Fisheries and Forestry
PO Box 60
World Trade Centre
Melbourne VIC 3005
Australia
Tel. +61 3 92 46 67 10
Fax +61 3 92 46 68 00
New Zealand
0405 10
0406
Butter
Cheese and curd
Ministry for Primary Industries
Pastoral House
25 The Terrace
PO Box 2526
Wellington 6140
New Zealand
Tel. +64 4 830 1574
www.mpi.govt.nz ’
(b)
Part B1 is replaced by the following:
‘B1 – Identification of quotas opened by the United States
Identification of group in accordance with Additional Notes in Chapter 4 of the Harmonised Tariff Schedule of the United States
Quota identification
Annual quantity available
Group number
Group description
kg
(1)
(2)
(3)
(4)
16
Not specifically provided for (NSPF)
16-Tokyo
835 707
16-Uruguay
3 168 576
17
Blue Mould
17-Uruguay
347 078
18
Cheddar
18-Uruguay
333 515
20
Edam/Gouda
20-Uruguay
1 100 000
21
Italian type
21-Uruguay
2 025 000
22
Swiss or Emmenthaler cheese other than with eye formation
22-Tokyo
393 006
22-Uruguay
380 000
25
Swiss or Emmenthaler cheese with eye formation
25-Tokyo
4 003 172
16-Uruguay
2 420 000 ’
( 1 ) Only for tariff quota with order number 09.4521.
( 2 ) Delete as appropriate.
