Information on Tariff Quotas and Frequently Asked Questions

Introduction

What are Tariff Quotas?

Tariff Quotas are Annual Limits laid down by the EU within which certain products originating in countries outside the EU may be imported at preferential rates of duty (either at a reduced or zero rate). The amount that may be imported can be expressed in units of quantity, value, volume or weight and the period during which the Tariff Quota is available can be limited.

How do I know if the goods I import are covered by a Tariff Quota?

You can access the European Commission Website:

http://ec.europa.eu/taxation_customs/common/databases/index_en.htm External link

What do I need to claim a Tariff Quota?

If the TQ is critical, security for the full rate of duty must be provided. If the TQ has been opened as part of a Preferential Trade Agreement between the EU and a third country a certificate of origin EUR.1 may be required.

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Making a Claim

Do I have to make a claim?

If you wish to claim TQ relief, you as the importer must make the claim, the TQ relief will not be granted automatically. You can also make a claim after your goods have been imported if the TQ is still available.

How do I know if a TQ is available?

You can contact the TQ Section at the address indicated or you can access the TQ database in the European Commission website (simply double click on the link provided above).

Where can I find the current balance of a TQ?

Again, you can contact the TQ Section or you can access the TQ database in the European Commission website.External link

How do I make a claim to a TQ?

You should follow the normal procedure for entry of the goods or you can inform the Customs Officer at the point of entry that you wish to make a claim under a TQ. Security must be provided at the full rate of duty if the quota is critical.

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How do I know if a quota is critical or non-critical?

You can consult the European Commission website or you can contact the TQ Section.

How much duty do I have to pay at the time of entry if the quota is non-critical?

You will only be required to pay the quota duty rate which will normally be a reduced or nil rate.

How does the Commission process the claims?

The claims are allocated on a “first come first serve” basis. This means that when more than one claim on the same tariff quota is being considered, priority is given to the claims with the earliest entry date. Claims that have the same entry date are given equal treatment. Declarations accepted on a Saturday or Sunday are taken into account in the same allocation as declarations accepted on the following Monday.

What guarantee is there that my claim will be granted?

At no stage can a guarantee be given that a claim will be successful. However, unless the quota is near exhaustion claims are normally granted in full. If the full amount of claims on a TQ on any day exceeds the amount available claims will be granted on a pro-rata basis. Claims will be refused if the quota is exhausted.

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What is a Block date?

Quotas can be blocked until a specific date at any time by the Commission. While a quota is blocked it technically remains open and importers may continue to submit claims. The claims will not be processed until the date set down by the Commission and will be allocated as normal with priority given to the earliest entry dates.

Can I make a claim on a TQ after the closing date?

Claims can be made retrospectively even after a quota period has closed provided there is a balance remaining at the time of your claim. However, the date of the entry must fall between the opening and closing dates of the TQ. If you are making such a claim you should contact your local Customs Office.

Can I leave my goods in a warehouse while making a claim?

No. In order to be eligible to claim TQ relief your goods must be entered to free circulation.

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What is an Order number?

Each TQ has a specific order number. Each order number will apply to a specific commodity code or group of commodity codes. Each order number will also apply to a specific origin or group of origins. Order numbers generally do not change from one period to the next (see what details does a TQ Regulation or Decision specify)

How long will a TQ be open?

The majority of TQ open on the 1st of January and close on the 31st December each year but there are exceptions to this. Requests for quota will only be accepted on entries in between the opening and closing dates. Quota balances that may be left at the end of a period are not transferred to subsequent periods.

What are quotas measured in?

All TQ are measured in units of quantity, value, volume or weight.

Are all TQ managed on a "first come first serve" basis?

No. A number of Tariff Quotas are managed through a system of import licences. These are generally Agricultural and Textile products. The Department of Agriculture, Fisheries and Food manages the Agricultural licences and the Department of Enterprise Trade and Innovation manages the Textile licences.

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Legal Basis

What is the legal instrument that opens a TQ?

Each individual TQ is governed by an EC Regulation or Decision. It will specify the exact requirements and the volume available under the TQ. The regulations are published in the European Official Journals.

What details does a TQ Regulation or Decision specify?

The individual TQ Regulation or Decision will specify:

  • the order number of the individual TQ;
  • the full classification and description of the goods covered;
  • the maximum quantity which can be imported under the TQ;
  • the opening and closing date of the TQ;
  • the rate of duty which is applicable under the TQ;
  • the country or group of countries to which the TQ applies;
  • any documents necessary to claim the TQ.

What are the legal provisions covering the management of TQ?

The legal provisions governing the management of Tariff Quotas on a “first come first serve” basis are contained in Articles 308a to 308c of Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and in specific provisions of various Council and Commission Regulations on particular preferential tariff arrangements.

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Contact Details

The office responsible for the management of Tariff Quotas in Ireland is:

Address: Classification, Origin and Valuation Unit
Quotas Section
Customs Division
Office of the Revenue Commissioners
Nenagh
Co Tipperary

Tel: 067 - 63213 / 63260 / 63325 Lo-Call: 1890 25 45 65

Fax: 067 - 63388

E.Mail: origin&valuationsection@revenue.ie

The European Commission Office responsible for the management of Tariff Quotas throughout the European Union is:

Address: European Commission
Directorate-General TAX.UD
Economic Tariff Questions Unit
Rue de la Loi 200
B-1049 Brussels
Belgium

Tel: 00 322 295 4049

Fax: 00 322 296 3306

http://ec.europa.eu/taxation_customs/common/databases/index_en.htmExternal link

January 2009

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