Article 3
1. The tariff quotas set out in Article 2 shall be managed by the Commission and the Member States in accordance with the management system for tariff quotas provided for in Articles 49 to 54 of Implementing Regulation (EU) 2015/2447. 2. The tariff quotas shall be administered quarterly. 3. The allocation of each quarterly quota shall be stopped on the 20th working day of the Commission following the end of the quarterly period. 4. From 1 July 2026 to 30 June 2027, the unused volumes of tariff quotas in one quarter shall be carried over to the next quarter within the same yearly period of application. 5. The Commission shall adopt implementing acts determining whether, for each product category listed in Annex I, the unused volumes of tariff quotas in one quarter are to be carried over to the next quarter within the same yearly period of application, taking into account, as applicable: (a) the increased level of import pressure, in particular due to the concentration of a very high volume of free-of-duty imports in a certain quarter; (b) the average use of tariff quotas during the first three quarters of the yearly period of application, in particular where that average use is above 80 %; (c) insufficient availability of supply for downstream steel users due to market developments. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 7(2). The first of those implementing acts shall apply from 1 July 2027.