See Full Document Text
Official Journal EN
of the European Union L series
2024/1178 24.4.2024
COMMISSION IMPLEMENTING REGULATION (EU) 2024/1178
of 23 April 2024
amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 as regards the creation,
modification and management of certain tariff quotas following the free trade agreement between
the European Union and New Zealand
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013
establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC)
No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007(1), and in particular Article 187 thereof,
Whereas:
(1) Commission Implementing Regulation (EU) 2020/761(2) lays down the rules for the management of import and
export tariff quotas for agricultural products managed by a system of import and export licences and provides for
specific rules for that management.
(2) Commission Implementing Regulation (EU) 2020/1988(3) lays down the rules for the administration of import
tariff quotas designed to be used following the chronological order of dates of acceptance of customs declarations
(‘first come, first served’ principle).
(3) In accordance with Council Decision (EU) 2024/244(4), the Free Trade Agreement between the European Union and
New Zealand (‘the Agreement’) was concluded on 27 November 2023.
(4) The amendments made by that Agreement should be reflected in Annexes I, VIII, IX, XIV and XVI to Implementing
Regulation (EU) 2020/761 and in Annexes I, II and V to Implementing Regulation (EU) 2020/1988.
(5) Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 should therefore be amended accordingly.
(6) Transitional provisions are needed to clarify the quantities to be applied in the first year of application, and how to
handle the situations that may arise as a result of closing and opening quotas in the same quota period.
(7) The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common
Organisation of the Agricultural Markets,
(1) OJ L 347, 20.12.2013, p. 671, ELI: http://data.europa.eu/eli/reg/2013/1308/oj.
(2) Commission Implementing Regulation (EU) 2020/761 of 17 December 2019 laying down rules for the application of Regulations (EU)
No 1306/2013, (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the
management system of tariff quotas with licences (OJ L 185, 12.6.2020, p. 24, ELI: http://data.europa.eu/eli/reg_impl/2020/761/oj).
(3) Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations
(EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import
tariff quotas in accordance with the ‘first come, first served’ principle (OJ L 422, 14.12.2020, p. 4, ELI: http://data.europa.eu/eli/
reg_impl/2020/1988/oj).
(4) Council Decision (EU) 2024/244 of 27 November 2023 on the conclusion, on behalf of the Union, of the Free Trade Agreement
between the European Union and New Zealand (OJ L, 2024/244, 28.2.2024, ELI: http://data.europa.eu/eli/dec/2024/244/oj).
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 1/30EN
OJ L, 24.4.2024
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Implementing Regulation (EU) 2020/761
Implementing Regulation (EU) 2020/761 is amended as follows:
(1) in Article 1, first paragraph, point (m) is replaced by the following:
‘(m) the notification to the Commission of information related to the LORI electronic system, certificates of
authenticity (CA), Inward Monitoring Arrangement (IMA 1) certificates, and certificates of eligibility.’;
(2) in Article 13, paragraph 4 is replaced by the following:
‘4. Unless otherwise provided for in Title III, licences issued for import tariff quotas managed with documents
issued by third countries shall be valid from their date of issue until 23.59 (Brussels time) of the 30th calendar day
after the last day of validity of the IMA 1 certificates or CA for which they have been issued. That period of validity
shall not exceed the end of the tariff quota period. Licences issued for import tariff quotas managed with certificates
of eligibility shall be valid from their date of issue until 23.59 (Brussels time) of the last day of the tariff quota
period.’;
(3) Article 17 is amended as follows:
(a) the title is replaced by the following:
‘Notifications to the Commission of information related to the LORI electronic system, certificates of
authenticity, certificates of eligibility and IMA 1 certificates’;
(b) paragraph 6 is replaced by the following:
‘6. Member States shall notify the Commission, for each certificate of authenticity, certificate of eligibility or
IMA 1 certificate lodged by an operator in relation to tariff quotas managed with documents issued by third
countries, of the number of the corresponding licence they have issued and the quantity covered by that
licence. The notification shall be made before the issued licence is made available to the operator.’;
(4) in Article 42, the following subparagraph is inserted after the ninth subparagraph:
‘In accordance with the Free Trade Agreement between the European Union and New Zealand, approved by Council
Decision (EU) 2024/244(*), tariff quotas are open for imports into the Union of beef subject to the conditions laid
down in this Regulation.
_____________
(*) Council Decision (EU) 2024/244 of 27 November 2023 on the conclusion, on behalf of the Union, of the Free
Trade Agreement between the European Union and New Zealand (OJ L, 2024/244, 28.2.2024, ELI: http://data.
europa.eu/eli/dec/2024/244/oj).’;
(5) in Article 44, paragraph 2 is replaced by the following:
‘2. Upon application for the import licence, applicants shall submit the certificate of authenticity or the certificate
of eligibility and a copy thereof to the licence issuing authority. The competent authorities may issue import
licences only where they are satisfied that all the information on the certificate of authenticity or on the certificate
of eligibility corresponds to that received each week from the Commission.
Where only a copy of the certificate of authenticity or of the certificate of eligibility has been presented or where the
original of the certificate of authenticity or of the certificate of eligibility has been presented but the information in
that document is not in conformity with the information provided by the Commission, the competent authorities
shall request the licence applicant to lodge an additional security pursuant to Article 45.’;
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(6) Article 45 is amended as follows:
(a) in paragraph 1, the second subparagraph is replaced by the following:
‘However, such an additional security shall not be required where the authority of the exporting country has
provided a copy of the certificate of authenticity or certificate of eligibility by means of the information system
referred to in Article 72(8).’;
(b) paragraph 2 is replaced by the following:
‘2. Member States shall release the additional security once they receive the original of the certificate of
authenticity or of the certificate of eligibility and are satisfied that its content corresponds to the information
received from the Commission.’;
(7) the following Article 46a is inserted:
‘Article 46a
Tariff quota for fresh and frozen beef and veal originating in New Zealand with order number 09.4456
1. This Article applies to tariff quota with order number 09.4456.
2. Issuing an import licence and release for free circulation of quantities imported under the tariff quota referred
to in paragraph 1 shall be conditional upon presentation of a certificate of eligibility.
3. Certificates of eligibility shall be drawn up in accordance with the model set out in Annex XIV, point 6.
4. Certificates of eligibility shall be completed in one of the official languages of the Union.
5. Certificates of eligibility shall bear an individual serial number allocated by the issuing authority.
6. Certificates of eligibility shall be valid only if they are duly completed and endorsed by the issuing authority
for the import tariff quota concerned.
7. Certificates of eligibility shall be considered to have been duly endorsed if they state the date and place of issue
and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons
empowered to sign them.
8. Certificates of eligibility shall be valid until the end of the applicable tariff quota period.
9. The conversion factors laid down in Part C of Annex XVI shall be used to convert product weight to carcass
weight equivalent for the tariff quota with order number 09.4456.’;
(8) in Article 48, the following paragraph is inserted after the second paragraph:
‘In accordance with the Free Trade Agreement between the European Union and New Zealand, approved by Decision
(EU) 2024/244, tariff quotas are open for imports into the Union of milk powders, butter and cheese subject to the
conditions laid down in this Regulation.’;
(9) Article 49 is replaced by the following:
‘Article 49
New Zealand WTO cheese tariff quota
1. This Article applies to tariff quota with order number 09.4516.
2. Customs authorities shall indicate the serial number of the IMA 1 certificate in Section 31 of the import
licence.
3. IMA 1 certificates shall be drawn up in accordance with the model set out in Annex XIV.5, Part A, point A1.’;
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 3/30EN
OJ L, 24.4.2024
(10) Article 50 is replaced by the following:
‘Article 50
New Zealand WTO butter tariff quotas
1. This Article applies to tariff quotas under order numbers 09.4523, 09.4524 and 09.4525.
2. Customs authorities shall indicate the serial number of the IMA 1 certificate in Section 31 of the import
licence.
3. IMA 1 certificates shall be drawn up in accordance with the model set out in Annex XIV.5, Part A, point A2.
4. The quantities notified by the competent authorities to the Commission for tariff quotas under order numbers
09.4523, 09.4524 and 09.4525 shall be broken down by CN code.’;
(11) the following Article 51 is inserted:
‘Article 51
Tariff quotas for milk powder, butter and cheese originating in New Zealand with order numbers 09.4518,
09.4519 and 09.4520
1. This Article applies to tariff quotas with order numbers 09.4518, 09.4519 and 09.4520.
2. Issuing an import licence and release for free circulation of quantities imported under the tariff quotas
referred to in paragraph 1 shall be conditional upon presentation of a certificate of eligibility.
3. Certificates of eligibility shall be drawn up in accordance with the model set out in Annex XIV.7.
4. Certificates of eligibility shall be completed in one of the official languages of the Union.
5. Certificates of eligibility shall bear an individual serial number allocated by the issuing authority.
6. Certificates of eligibility shall be valid only if they are duly completed and endorsed by the issuing authority
for the import tariff quota concerned.
7. Certificates of eligibility shall be considered to have been duly endorsed if they state the date and place of issue
and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons
empowered to sign them.
8. Certificates of eligibility shall be valid until the end of the applicable tariff quota period.’;
(12) in Article 52, paragraph 2 is replaced by the following:
‘2. Import licences for those tariff quotas shall cover the total net quantity indicated on the IMA1 certificate or the
certificate of eligibility.’;
(13) Article 72 is amended as follows:
(a) in paragraph 1, the following point (c) is added:
‘(c) a certificate of eligibility for the sectors of beef and veal and of milk and milk products.’;
(b) paragraphs 3 to 6 are replaced by the following:
‘3. With the exception of tariff quotas referred to in Article 49 and 50, operators shall present to the licence
issuing authority of the Member State of import the original of the certificate of authenticity, of certificate of
eligibility or of the IMA 1 certificate together with their application for import licence. The operator shall also
provide a copy of the certificate of authenticity, of the certificate of eligibility or of the IMA 1 certificate if so
required by the licence issuing authority. The application shall be made within the period of validity of the
certificate of authenticity, of the certificate of eligibility or of the IMA 1 certificate and no later than the last day
of the tariff quota period concerned.
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4. The licence issuing authority shall verify that information on the certificate of authenticity, on the
certificate of eligibility and on the IMA 1 certificate corresponds to the information it received from the
Commission. If that is the case and unless instructed otherwise by the Commission, the licence issuing
authority shall issue import licences without delay, no later than six calendar days after receiving the
application submitted with a certificate of authenticity, a certificate of eligibility or IMA 1 certificate.
5. One certificate of authenticity, certificate of eligibility or IMA 1 certificate shall be used for issuing one
import licence only.
6. The licence issuing authority shall note on the certificate of authenticity, the certificate of eligibility or
IMA 1 certificate and on their copy the licence issue number and the quantity for which that document was
used. The quantity shall be expressed in whole units, rounded to the nearest kilogram in accordance with the
rules set out in Article 8(2), point (a), of Implementing Regulation (EU) 2016/1239. The certificate of
authenticity, the certificate of eligibility or IMA 1 certificate shall be kept by the licence issuing authority. The
copy shall be returned to the applicant to be used for customs procedures where so indicated in Title III of this
Regulation.’;
(c) in paragraph 8, the first sentence is replaced by the following:
‘Once the exporting country has issued one or more certificates of authenticity, certificates of eligibility or IMA
1 certificates, it shall immediately communicate the issue of these documents to the Commission.’;
(d) paragraph 9 is replaced by the following:
‘9. The Commission shall make available to the licence issuing and customs authorities of the Member States
the specimens of the stamp imprints used by the issuing authority in the exporting country for issuing the
certificate of authenticity or the certificate of eligibility. Names and signatures of the persons authorised to sign
the certificate of authenticity or the certificate of eligibility, communicated to the Commission by the authorities
of exporting countries, shall also be made available to the licence issuing and customs authorities of the Member
States. The access to the Specimen Management System (SMS) database containing this information shall be
restricted to authorised persons and shall be made available to Member States by means of an information
system set up in accordance with Articles 57 and 58 of Implementing Regulation (EU) 2015/2447.’;
(14) Annexes I, VIII, IX, XIV and XVI are amended in accordance with Annex I to this Regulation.
Article 2
Amendments to Implementing Regulation (EU) 2020/1988
Implementing Regulation (EU) 2020/1988 is amended as follows:
(1) the following Article 31a is inserted:
‘Article 31a
Tariff quotas for fresh, chilled and frozen sheep and goatmeat originating in New Zealand with order
numbers 09.7901, 09.7898, 09.7899, 09.7902, 09.7896 and 09.7897
1. This Article applies to tariff quotas with order numbers 09.7901, 09.7898, 09.7899, 09.7902, 09.7896
and 09.7897.
2. Release for free circulation of quantities imported under the tariff quotas referred to in paragraph 1 shall be
conditional upon presentation of a certificate of eligibility.
3. Certificates of eligibility shall be drawn up in accordance with the model set out in Annex II, point H.
4. Certificates of eligibility shall be completed in one of the official languages of the Union.
5. Certificates of eligibility shall bear an individual serial number allocated by the issuing authority.
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 5/30EN
OJ L, 24.4.2024
6. Certificates of eligibility shall be valid only if they are duly completed and endorsed by the issuing authority
for the import tariff quota concerned.
7. Certificates of eligibility shall be considered to have been duly endorsed if they state the date and place of issue
and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons
empowered to sign them.
8. Certificates of eligibility shall be valid until the end of the applicable tariff quota period.
9. The conversion factors laid down in Annex V shall be used to convert product weight to carcass weight
equivalent for the tariff quotas with order number 09.7901, 09.7898, 09.7899, 09.7902, 09.7896 and 09.7897.’;
(2) in Chapter II, the following Section 9 is added:
‘SECTION 9
DAIRY PROCESSED AGRICULTURAL PRODUCTS AND HIGH PROTEIN WHEY
Article 31b
Tariff quota for dairy processed agricultural products and high protein whey originating in New Zealand
with order number 09.7903
1. This Article applies to tariff quota with order number 09.7903.
2. Release for free circulation of quantities imported under the tariff quota referred to in paragraph 1 shall be
conditional upon presentation of a certificate of eligibility.
3. Certificates of eligibility shall be drawn up in accordance with the model set out in Annex II, point H.
4. Certificates of eligibility shall be completed in one of the official languages of the Union.
5. Certificates of eligibility shall bear an individual serial number allocated by the issuing authority.
6. Certificates of eligibility shall be valid only if they are duly completed and endorsed by the issuing authority
for the import tariff quota concerned.
7. Certificates of eligibility shall be considered to have been duly endorsed if they state the date and place of issue
and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons
empowered to sign them.
8. Certificates of eligibility shall be valid until the end of the applicable tariff quota period.’;
(3) Annexes I and II are amended in accordance with Annex II to this Regulation;
(4) Annex V is added, the text of which is set out in Annex III to this Regulation.
Article 3
Transitional provisions
1. For the tariff quota period 2024, the quantities to be used for tariff quotas with order numbers 09.4456, 09.4518,
09.4519 and 09.4520 are pro rata quantities calculated for the proportion starting from the entry into application of this
Regulation until the end of that tariff quota period.
For the tariff quota period 2024, the quantity of 6 031 000kg to be used for WTO cheese tariff quota with order number
09.4516 is deducted by the cumulated quantity for which licences have been issued between 1 Januaryand 30 April 2024
for WTO cheese tariff quotas with order numbers 09.4514 and 09.4515.
For the tariff quota period 2024, the quantity of 12 177 000kg to be used for WTO butter tariff quota with order number
09.4525 is deducted by the cumulated quantity for which licences have been issued between 1 Januaryand 30 April 2024
for WTO butter tariff quotas with order numbers 09.4182 and 09.4195.
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2. The licences issued before the entry into application of this Regulation for tariff quotas 09.4182, 09.4195, 09.4454,
09.4514 and 09.4515 shall remain valid until the end of their validity period.
3. For the tariff quota period 2024, the quantities to be used for tariff quotas with order numbers 09.7904, 09.7901,
09.7898, 09.7899, 09.7902, 09.7896, 09.7897, 09.7903 and 09.7905 are pro rata quantities calculated for the
proportion starting from the entry into application of this Regulation until the end of that tariff quota period.
Article 4
Entry into force and application
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the
European Union.
It shall apply from 1 May 2024.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 April 2024.
For the Commission
The President
Ursula VON DER LEYEN
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 7/30EN
OJ L, 24.4.2024
ANNEX I
Annexes I, VIII, IX, XIV and XVI to Implementing Regulation (EU) 2020/761 are amended as follows:
(1) Annex I is amended as follows:
(a) after the row relating to the tariff quota with order number 09.4505, the following row relating to the tariff
quota with order number 09.4456 is inserted:
‘09.4456 Beef and Import EU: docu No No No’
veal ments issued
by the
exporting
country
(b) the rows relating to the tariff quotas with order numbers 09.4182, 09.4195, 09.4514 and 09.4515 are
deleted;
(c) after the row relating to the tariff quota with order number 09.4229, the following row relating to the tariff
quota with order number 09.4516 is inserted:
‘09.4516 Milk and Import EU: simulta No Yes No’
milk pro neous exami
ducts nation
(d) after the row relating to the tariff quota with order number 09.4602, the following rows relating to the
tariff quotas with order numbers 09.4518, 09.4519, 09.4520, 09.4523, 09.4524 and 09.4525 are
inserted:
‘09.4518 Milk and Import EU: docu No No No
milk pro ments issued
ducts by the
exporting
country
09.4519 Milk and Import EU: docu No No No
milk pro ments issued
ducts by the
exporting
country
09.4520 Milk and Import EU: docu No No No
milk pro ments issued
ducts by the
exporting
country
09.4523 Milk and Import EU: simulta No Yes No
milk pro neous exami
ducts nation
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OJ L, 24.4.2024
09.4524 Milk and Import EU: simulta No Yes No
milk pro neous exami
ducts nation
09.4525 Milk and Import EU: simulta No Yes No’
milk pro neous exami
ducts nation
(2) Annex VIII is amended as follows:
(a) the table relating to the tariff quota with order number 09.4454 is amended as follows:
(i) the row ‘International agreement or other act’ is replaced by the following:
‘International agreement or other Council Regulation (EC) No 1095/96 of 18 June 1996on
act the implementation of the concessions set out in Schedule
CXL drawn up in the wake of the conclusion of the GATT
XXIV.6 negotiations
Council Decision (EU) 2024/244 of 27 November 2023on
the conclusion of the Free Trade Agreement between the
European Union and New Zealand’
(ii) the row ‘In-quota customs duty’ is replaced by the following:
‘In-quota customs duty 7,5 %’
(b) the following table relating to the tariff quota with order number 09.4456 is added:
‘Order number 09.4456
International agreement or other act Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Fresh, chilled or frozen meat, fats or preparations of bovine
animals which have been raised under New Zealand’s pastoral
farming conditions, i.e. excluding commercial feedlots.
Origin New Zealand
Proof of origin at licence application. If Yes. Certificate of eligibility the template of which is set out in
yes, body authorised to issue it Annex XIV to this Regulation
Proof of origin for release into free Yes. Certificate of eligibility the template of which is set out in
circulation Annex XIV to this Regulation
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Quantity in kg 2024 Pro rata of 3 333 000kg
2025 4 286 000kg
2026 5 238 000kg
2027 6 190 000kg
2028 7 143 000kg
2029 8 095 000kg
2030 9 048 000kg
2031
and subsequent years 10 000 000kg
of carcass weight equivalent
CN codes 0201, 0202, 0206 10 95, 0206 29 91, 0210 20 10,
0210 20 90, 0210 99 51, 0210 99 59, ex 1502 10 90(beef
only), ex 1502 90 90(beef only) and 1602 50
In-quota customs duty 7,5 % for CN codes 0201, 0202, 0206 10 95, 0206 29 91,
0210 20 10, 0210 20 90, 0210 99 51, 0210 99 59and
1602 50
3,2 % for CN codes ex 1502 10 90(beef only), ex 1502 90 90
(beef only)
Proof of trade No
Security for import licence EUR 12 per 100 kg
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Period of validity of a licence In accordance with Article 13 of this Regulation
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions “Frozen meat” means meat that is frozen and has an internal
temperature of – 12 °C or lower when it enters the customs
territory of the Union
The cuts shall be labelled in accordance with Article 13 of Reg
ulation (EC) No 1760/2000 of the European Parliament and of
the Council
The conversion factors laid down in Part C of Annex XVI to this
Regulation shall be used to convert product weight to carcass
weight equivalent for the products covered by order number
09.4456
In accordance with Article 46a of this Regulation’
(3) Annex IX is amended as follows:
(a) the tables relating to the tariff quotas with order numbers 09.4182 and 09.4195 are replaced by the
following tables relating to the tariff quotas with order numbers 09.4523, 09.4524 and 09.4525:
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‘Order number 09.4523
International agreement or other act Council Decision 94/800/EC of 22 December 1994concerning
the conclusion on behalf of the European Community, as
regards matters within its competence, of the agreements
reached in the Uruguay Round multilateral negotiations
(1986-1994)
Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Butter
Origin New Zealand
Proof of origin at licence application. If No
yes, body authorised to issue it
Proof of origin for release into free Yes. IMA 1 certificate the template of which is set out in
circulation Annex XIV to this Regulation
Quantity in kg 2024 and subsequent years 21 000 000kg
CN codes 0405 10
In-quota customs duty 2024 20 % of the MFN rate
2025 15 % of the MFN rate
2026 13,33 % of the MFN rate
2027 11,64 % of the MFN rate
2028 9,98 % of the MFN rate
2029 8,32 % of the MFN rate
2030 6,66 % of the MFN rate
2031
and subsequent years 5 % of the MFN rate
Proof of trade Yes. 100 tonnes.
Security for import licence EUR 35 per 100 kg net weight
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Period of validity of a licence In accordance with Article 13 of this Regulation
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions In accordance with Articles 50, 53 and 54 of this Regulation
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Order number 09.4524
International agreement or other act Council Decision 94/800/EC of 22 December 1994concerning
the conclusion on behalf of the European Community, as
regards matters within its competence, of the agreements
reached in the Uruguay Round multilateral negotiations
(1986-1994)
Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Butter
Origin New Zealand
Proof of origin at licence application. If No
yes, body authorised to issue it
Proof of origin for release into free Yes. IMA 1 certificate the template of which is set out in
circulation Annex XIV to this Regulation
Quantity in kg 2024 and subsequent years 14 000 000kg
CN codes 0405 10
In-quota customs duty 30 % of the MFN rate
Proof of trade Yes. 100 tonnes.
Security for import licence EUR 35 per 100 kg net weight
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Period of validity of a licence In accordance with Article 13 of this Regulation
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions In accordance with Articles 50, 53 and 54 of this Regulation
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Order number 09.4525
International agreement or other act Council Decision 94/800/EC of 22 December 1994concerning
the conclusion on behalf of the European Community, as
regards matters within its competence, of the agreements
reached in the Uruguay Round multilateral negotiations
(1986-1994)
Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Butter
Origin New Zealand
Proof of origin at licence application. If No
yes, body authorised to issue it
Proof of origin for release into free Yes. IMA 1 certificate the template of which is set out in
circulation Annex XIV to this Regulation
Quantity in kg 2024 In accordance with Article 3(1), third subparagraph, of
Implementing Regulation (EU) 2024/1178
2025 and subsequent years 12 177 000kg
CN codes 0405 10
In-quota customs duty EUR 70/100 kg net weight
Proof of trade Yes. 100 tonnes.
Security for import licence EUR 35 per 100 kg net weight
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Period of validity of a licence In accordance with Article 13 of this Regulation
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions In accordance with Articles 50, 53 and 54 of this Regulation’
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 13/30EN
OJ L, 24.4.2024
(b) tables relating to the tariff quotas with order numbers 09.4514 and 09.4515 are replaced by the following
table relating to the tariff quota with order number 09.4516:
‘Order number 09.4516
International agreement or other act Council Decision 94/800/EC of 22 December 1994concerning
the conclusion on behalf of the European Community, as
regards matters within its competence, of the agreements
reached in the Uruguay Round multilateral negotiations
(1986-1994)
Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Cheese and curd
Origin New Zealand
Proof of origin at licence application. If No
yes, body authorised to issue it
Proof of origin for release into free Yes. IMA 1 certificate the template of which is set out in
circulation Annex XIV to this Regulation
Quantity in kg 2024 In accordance with Article 3(1), second subparagraph, of
Implementing Regulation (EU) 2024/1178
2025 and subsequent years 6 031 000kg
CN codes 0406
In-quota customs duty EUR 0
Proof of trade Yes. 25 tonnes
Security for import licence EUR 35 per 100 kg net weight
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Period of validity of a licence In accordance with Article 13 of this Regulation
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions In accordance with Articles 49, 53 and 54 of this Regulation’
14/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
(c) the following tables relating to the tariff quota with order numbers 09.4518, 09.4519 and 09.4520 are
added:
‘Order number 09.4518
International agreement or other act Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Milk and cream powders
Origin New Zealand
Proof of origin at licence application. If Yes. Certificate of eligibility the template of which is set out in
yes, body authorised to issue it Annex XIV to this Regulation
Proof of origin for release into free Yes. Certificate of eligibility the template of which is set out in
circulation Annex XIV to this Regulation
Quantity in kg 2024 Pro rata of 5 000 000kg
2025 6 428 000kg
2026 7 857 000kg
2027 9 286 000kg
2028 10 714 000kg
2029 12 143 000kg
2030 13 571 000kg
2031
and subsequent years 15 000 000kg
CN codes 0402 10, 0402 21, 0402 29
In-quota customs duty 20 % of the MFN rate
Proof of trade No
Security for import licence EUR 10 per 100 kg net weight
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Section 20 of the import licence application shall contain the
number of the certificate of eligibility and its date of issue
Section 20 of the import licence shall contain the entry “valid
only if accompanied by certificate of eligibility No ……… issued
on ……………….”
Period of validity of a licence In accordance with Article 13 of this Regulation
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 15/30EN
OJ L, 24.4.2024
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions In accordance with Articles 51 and 72 of this Regulation
Order number 09.4519
International agreement or other act Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Butter and other fats and oils derived from milk; dairy spreads
Origin New Zealand
Proof of origin at licence application. If Yes. Certificate of eligibility the template of which is set out in
yes, body authorised to issue it Annex XIV to this Regulation
Proof of origin for release into free Yes. Certificate of eligibility the template of which is set out in
circulation Annex XIV to this Regulation
Quantity in kg 2024 Pro rata of 5 000 000kg
2025 6 428 000kg
2026 7 857 000kg
2027 9 286 000kg
2028 10 714 000kg
2029 12 143 000kg
2030 13 571 000kg
2031
and subsequent years 15 000 000kg
CN codes 0405 10, 0405 20, 0405 90
In-quota customs duty 2024 20 % of the MFN rate
2025 15 % of the MFN rate
2026 13,33 % of the MFN rate
2027 11,64 % of the MFN rate
2028 9,98 % of the MFN rate
2029 8,32 % of the MFN rate
2030 6,66 % of the MFN rate
2031
and subsequent years 5 % of the MFN rate
Proof of trade No
Security for import licence EUR 10 per 100 kg net weight
16/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Section 20 of the import licence application shall contain the
number of the certificate of eligibility and its date of issue
Section 20 of the import licence shall contain the entry “valid
only if accompanied by certificate of eligibility No .......issued
on .............................................................”
Period of validity of a licence In accordance with Article 13 of this Regulation
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions In accordance with Articles 51 and 72 of this Regulation
Order number 09.4520
International agreement or other act Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand.
Tariff quota period 1 January to 31 December
Tariff quota sub-periods No
Licence application In accordance with Articles 6, 7 and 8 of this Regulation
Product description Cheese and curd
Origin New Zealand
Proof of origin at licence application. If Yes. Certificate of eligibility the template of which is set out in
yes, body authorised to issue it Annex XIV to this Regulation
Proof of origin for release into free Yes. Certificate of eligibility the template of which is set out in
circulation Annex XIV to this Regulation
Quantity in kg 2024 Pro rata of 8 333 000kg
2025 10 714 000kg
2026 13 095 000kg
2027 15 467 000kg
2028 17 857 000kg
2029 20 238 000kg
2030 22 619 000kg
2031
and subsequent years 25 000 000kg
CN codes From 2024 until 2030 included: 0406 10, 0406 20, 0406 30,
0406 40and 0406 90
From 2031 onwards: 0406 10, 0406 20and 0406 90
In-quota customs duty EUR 0
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 17/30EN
OJ L, 24.4.2024
Proof of trade No
Security for import licence EUR 10 per 100 kg net weight
Specific entries to be made on the Section 8 of the import licence application and of the import
licence application and on the licence licence shall indicate the country of origin; box “yes” in that
section shall be crossed
Section 20 of the import licence application shall contain the
number of the certificate of eligibility and its date of issue
Section 20 of the import licence shall contain the entry “valid
only if accompanied by certificate of eligibility No ……… issued
on ……………….”
Period of validity of a licence In accordance with Article 13 of this Regulation
Transferability of licence Yes
Reference quantity No
Operator registered in LORI database No
Specific conditions In accordance with Articles 51 and 72 of this Regulation’
(4) Annex XIV is amended as follows:
(a) in Section 5, Part A is amended as follows:
(i) in point A1, the title is replaced by the following:
‘A1 –TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTAS WITH ORDER
NUMBERS 09.4516, 09.4521 AND 09.4522’;
(ii) point A2 is amended as follows:
— the title is replaced by the following:
‘A2 –TEMPLATE OF IMA 1 CERTIFICATE FOR TARIFF QUOTAS WITH ORDER
NUMBERS 09.4523, 09.4524 AND 09.4525’;
— in the template of IMA 1 certificate the box called ‘CERTIFICATE’ is replaced by the following:
‘CERTIFICATE
for the entry of certain New Zealand butter subject to the tariff quota referred to under quota
order number 09.4523, 09.4524 and 09.4525’;
(iii) point A3 is amended as follows:
— the title is replaced by the following:
‘A3 –DEFINITIONS AND RULES FOR THE COMPLETION AND VERIFICATION OF
IMA 1 CERTIFICATES ISSUED FOR TARIFF QUOTAS WITH ORDER NUMBERS
09.4523, 09.4524 AND 09.4525’;
— the ‘Definitions’ are amended as follows:
(aa) point (a) is replaced by the following:
‘(a) “producer” means a single production plant or factory in which butter is produced for
export to the Union under the tariff quotas with order numbers 09.4523, 09.4524
and 09.4525;’;
18/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
(ab) point (c) is replaced by the following:
‘(c) “lot” means a quantity of butter covered by an IMA 1 certificate presented to the
competent customs authority for entry for free circulation under the tariff quotas
with order numbers 09.4523, 09.4524 and 09.4525;’;
(b) the following Sections XIV.6 and XIV.7 are added:
‘XIV.6 TEMPLATE OF CERTIFICATE OF ELIGIBILITY APPLICABLE FOR BEEF ORIGINATING IN NEW
ZEALAND
Template of certificate of eligibility for tariff quotas with order number 09.4456
Issuing body for certificates of eligibility:
New Zealand Meat Board
P.O. BOX 121
WELLINGTON, NZ
www.nzmeatboard.org
Tel. +64 4 473 9150
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 19/30EN
OJ L, 24.4.2024
XIV.7 TEMPLATE OF CERTIFICATE OF ELIGIBILITY APPLICABLE FOR MILK AND MILK PRODUCTS
ORIGINATING IN NEW ZEALAND
Template of certificate of eligibility for tariff quotas with order numbers 09.4518, 09.4519
and 09.4520
Issuing body for certificates of eligibility:
New Zealand Ministry for Primary Industries
Pastoral House
25 The Terrace
PO Box 2526
Wellington 6140, NZ
Tel. +64 4 830 1574
www.mpi.govt.nz’;
(5) Annex XVI is amended as follows:
(a) the title is replaced by the following:
‘Conversion factors referred to in Articles 46, 46a, 66 and 68’;
20/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
(b) the following Part C is added:
‘Part C
Conversion factors for beef meat quotas opened in the framework of the Free Trade Agreement
between the European Union and New Zealand
The following conversion factors shall be used to convert product weight to carcass weight equivalent for the
products covered by order number 09.4456.
CN codes Conversion factor
0201 10 00 100%
0201 20 20 100%
0201 20 30 100%
0201 20 50 100%
0201 20 90 100%
0201 30 00 130%
0202 10 00 100%
0202 20 10 100%
0202 20 30 100%
0202 20 50 100%
0202 20 90 100%
0202 30 10 130%
0202 30 50 130%
0202 30 90 130%
0206 10 95 100%
0206 29 91 100%
0210 20 10 100%
0210 20 90 135%
0210 99 51 100%
0210 99 59 100%
ex 1502 10 90(beef only) 100%
ex 1502 90 90(beef only) 100%
1602 50 10 100%
1602 50 31 100%
1602 50 95 100%’
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 21/30EN
OJ L, 24.4.2024
ANNEX II
Annexes I and II to Implementing Regulation (EU) 2020/1988 are amended as follows:
(1) Annex I is amended as follows:
(a) in the section under the heading ‘Tariff quotas in the sector of cereals and processed fruit and
vegetable products’, the following table relating to the tariff quota with order number 09.7904 is added:
‘Order number 09.7904
Specific legal basis Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Product description and CN codes Sweetcorn:
0710 40 00
2005 80
TARIC codes —
Origin New Zealand
Quantity 2024 Pro rata of 800 000kg
2025 and subsequent years 800 000kg
Tariff quota period 1 January to 31 December
Tariff quota sub-periods Not applicable
Proof of origin Claim for preferential treatment in accordance with Chapter 3,
Article 3.16 of the Free Trade Agreement between the European
Union and New Zealand
In-quota customs duty EUR 0
Security to be lodged in accordance Not applicable
with Article 2 of Delegated Regulation
(EU) 2020/1987
Specific conditions Not applicable’
(b) in the section under the heading ‘Tariff quotas in the sector of sheepmeat and goatmeat’, the following
tables relating to the tariff quotas with order numbers 09.7901, 09.7898, and 09.7899; and 09.7902,
09.7896 and 09.7897 are added:
‘Order number 09.7901 (conversion factor 100 %)
09.7898 (conversion factor 167 %)
09.7899 (conversion factor 181 %)
Specific legal basis Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Product description and CN codes Fresh/chilled sheep and goat meat:
0204 10 00
0204 21 00
0204 22 10
0204 22 30
0204 22 50
0204 22 90
0204 23 00
0204 50 11
0204 50 13
0204 50 15
0204 50 19
0204 50 31
0204 50 39
22/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
Meat and edible meat offal, salted, in brine, dried or smoked;
edible flours and meals of meat or meat offal, of sheep and goats:
ex 0210 99 21
ex 0210 99 29
TARIC codes 0210992190
0210992990
Origin New Zealand
Quantity 2024 Pro rata of 4 433 000kg
2025 5 911 000kg
2026 7 389 000kg
2027 8 867 000kg
2028 10 344 000kg
2029 11 822 000kg
2030
and subsequent years 13 300 000kg
of carcass weight equivalent
Tariff quota period 1 January to 31 December
Tariff quota sub-periods Not applicable
Proof of origin Certificate of eligibility
In-quota customs duty EUR 0
Security to be lodged in accordance Not applicable
with Article 2 of Delegated Regulation
(EU) 2020/1987
Specific conditions The conversion factors laid down in Annex V to this Regulation
shall be used to convert product weight to carcass weight
equivalent for the products covered by order numbers 09.7901,
09.7898 and 09.7899
Order number 09.7902 (conversion factor 100 %)
09.7896 (conversion factor 167 %)
09.7897 (conversion factor 181 %)
Specific legal basis Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 23/30EN
OJ L, 24.4.2024
Product description and CN codes Frozen sheep and goat meat:
0204 30 00
0204 41 00
0204 42 10
0204 42 30
0204 42 50
0204 42 90
0204 43 10
0204 43 90
0204 50 51
0204 50 53
0204 50 55
0204 50 59
0204 50 71
0204 50 79
Meat and edible meat offal, salted, in brine, dried or smoked;
edible flours and meals of meat or meat offal, of sheep and goats:
ex 0210 99 21
ex 0210 99 29
TARIC codes 0210992110
0210992910
Origin New Zealand
Quantity 2024 Pro rata of 8 233 000kg
2025 10 978 000kg
2026 13 722 000kg
2027 16 467 000kg
2028 19 211 000kg
2029 21 956 000kg
2030
and subsequent years 24 700 000kg
of carcass weight equivalent
Tariff quota period 1 January to 31 December
Tariff quota sub-periods Not applicable
Proof of origin Certificate of eligibility
In-quota customs duty EUR 0
Security to be lodged in accordance Not applicable
with Article 2 of Delegated Regulation
(EU) 2020/1987
Specific conditions The conversion factors laid down in Annex V to this Regulation
shall be used to convert product weight to carcass weight
equivalent for the products covered by order numbers 09.7902,
09.7896 and 09.7897’
24/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
(c) the following sections are added:
‘Tariff quotas in the sector of milk and milk products and in the sector of processed agricultural
products listed in Annex I to Regulation (EU) No 510/2014
Order number 09.7903
Specific legal basis Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Product description and CN codes Dairy Processed Agricultural Products and High Protein Whey:
0404 10 12
0404 10 14
0404 10 16
0404 90 21
0404 90 23
0404 90 29
0404 90 81
0404 90 83
0404 90 89
1806 20 70
1901 90 99
2106 90 92
2106 90 98
3502 20 91
3502 20 99
TARIC codes —
Origin New Zealand
Quantity 2024 Pro rata of 1 167 000kg
2025 1 556 000kg
2026 1 945 000kg
2027 2 334 000kg
2028 2 722 000kg
2029 3 111 000kg
2030
and subsequent years 3 500 000kg
Tariff quota period 1 January to 31 December
Tariff quota sub-periods Not applicable
Proof of origin Certificate of eligibility
In-quota customs duty EUR 0
Security to be lodged in accordance Not applicable
with Article 2 of Delegated Regulation
(EU) 2020/1987
Specific conditions Not applicable
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 25/30EN
OJ L, 24.4.2024
Tariff quotas in the sector of ethyl alcohol whether or not of agricultural origin
Order number 09.7905
Specific legal basis Council Decision (EU) 2024/244 of 27 November 2023on the
conclusion of the Free Trade Agreement between the European
Union and New Zealand
Product description and CN codes Ethanol:
2207 10 00
2207 20 00
2208 90 99
TARIC codes —
Origin New Zealand
Quantity 2024 Pro rata of 4 000 000kg
2025 and subsequent years 4 000 000kg
Tariff quota period 1 January to 31 December
Tariff quota sub-periods Not applicable
Proof of origin Claim for preferential treatment in accordance with Chapter 3,
Article 3.16 of the Free Trade Agreement between the European
Union and New Zealand
In-quota customs duty EUR 0
Security to be lodged in accordance Not applicable
with Article 2 of Delegated Regulation
(EU) 2020/1987
Specific conditions Not applicable’
26/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
(2) in Annex II, the following points H and I are added:
‘SH. Template of certificate of eligibility for tariff quotas with order numbers 09.7901, 09.7898,
09.7899, 09.7902, 09.7896 and 09.7897
Issuing body for certificates of eligibility:
New Zealand Meat Board
P.O. BOX 121
WELLINGTON, NZ
www.nzmeatboard.org
Tel. +64 4 473 9150
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 27/30EN
OJ L, 24.4.2024
I. Template of certificate of eligibility for tariff quota with order number 09.7903
Issuing body for certificates of eligibility:
New Zealand Ministry for Primary Industries
Pastoral House
25 The Terrace
PO Box 2526
Wellington 6140, NZ
Tel. +64 4 830 1574
www.mpi.govt.nz’.
28/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/ojEN
OJ L, 24.4.2024
ANNEX III
The following Annex V to Implementing Regulation (EU) 2020/1988 is added:
‘ANNEX V
Conversion factors for sheep meat and goat meat quotas opened in the framework of the Free Trade Agreement between
the European Union and New Zealand
The following conversion factors shall be used to convert product weight to carcass weight equivalent for the products
covered by order numbers 09.7901, 09.7898, 09.7899, 09.7902, 09.7896 and 09.7897.
CN codes/TARIC codes Conversion factor
0204 10 00 100%
0204 21 00 100%
0204 22 10 100%
0204 22 30 100%
0204 22 50 100%
0204 22 90 100%
0204230011 167%
0204230019 181%
0204230091 167%
0204230099 181%
0204 50 11 100%
0204 50 13 100%
0204 50 15 100%
0204 50 19 100%
0204 50 31 100%
0204 50 39 167% (kid) 181% (other)
ex 0210 99 21(fresh/chilled) 100%
ex 0210 99 29(fresh/chilled) 167%
0204 30 00 100%
0204 41 00 100%
0204 42 10 100%
0204 42 30 100%
0204 42 50 100%
0204 42 90 100%
0204 43 10 167%
0204 43 90 181%
0204 50 51 100%
0204 50 53 100%
0204 50 55 100%
0204 50 59 100%
ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj 29/30EN
OJ L, 24.4.2024
CN codes/TARIC codes Conversion factor
0204 50 71 100%
0204 50 79 167% (kid) 181% (other)
ex 0210 99 21(frozen) 100%
ex 0210 99 29(frozen) 167%’
30/30 ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj