See Full Document Text
Official Journal EN
of the European Union L series
2024/2652 11.10.2024
COMMISSION IMPLEMENTING REGULATION (EU) 2024/2652
of 10 October 2024
amending Implementing Regulation (EU) 2020/761 with regard to the management of certain tariff
quotas in the rice sector, the adjustment of cheese export tariff quotas for the United States and an
update of the technical specifications for the IMA1 certificates for the import of dairy products
from 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 administration of import and
export tariff quotas for agricultural products managed by a system of import and export licences.
(2) Rice tariff quotas with order numbers 09.4112, 09.4117, 09.4118, 09.4119, 09.4130, 09.4154, 09.4166
and 09.4168 as laid down in Implementing Regulation (EU) 2020/761 have been over-demanded for several
allocation periods.
(3) To ensure the proper management of those tariff quotas, the maximum quantities available for application for those
tariff quotas should be set out in the form of a reference quantity, as laid down in Article 9 of Commission Delegated
Regulation (EU) 2020/760(3). Therefore, it is necessary to amend the tables of those tariff quotas in Annexes I and III
to Implementing Regulation (EU) 2020/761.
(4) Implementing Regulation (EU) 2020/761 lays down the specific rules governing the tariff quota for exporting cheese
to the United States. Following the withdrawal of the United Kingdom from the Union, the quantity of this quota has
been apportioned between the Union and the United Kingdom. In this exercise, a divergence in the calculation led to
a discrepancy between the quantity allocated to the Union by the United States, and the quantity indicated in
Implementing Regulation (EU) 2020/761. Annex XIV.5 to that Implementing Regulation should therefore be
adjusted accordingly.
(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 Delegated Regulation (EU) 2020/760 of 17 December 2019 supplementing Regulation (EU) No 1308/2013 of the
European Parliament and of the Council as regards the rules for the administration of import and export tariff quotas subject to
licences and supplementing Regulation (EU) No 1306/2013 of the European Parliament and of the Council as regards the lodging of
securities in the administration of tariff quotas (OJ L 185, 12.6.2020, p. 1, ELI: http://data.europa.eu/eli/reg_del/2020/760/oj).
ELI: http://data.europa.eu/eli/reg_impl/2024/2652/oj 1/10EN
OJ L, 11.10.2024
(5) Imports of dairy products from New Zealand under tariff quotas with order numbers 09.4516, 09.4523, 09.4524
and 09.4525 are to be accompanied by valid IMA1 certificates. The templates of these certificates should be
adjusted in conformity with Commission Implementing Regulation (EU) 2023/608(4), Commission Delegated
Regulation (EU) 2024/1173(5) and Commission Implementing Regulation (EU) 2024/1178(6). Whereas the
template for tariff quotas 09.4521 and 09.4522 for cheese imported from Australia does not need to be modified,
the templates laid down in Annex XIV.5 to Implementing Regulation (EU) 2020/761 for importing from New
Zealand under tariff quotas 09.4516 (cheese) and 09.4523, 09.4524 and 09.4525 (butter) should be adjusted
accordingly.
(6) Implementing Regulation (EU) 2020/761 should therefore be amended accordingly.
(7) To ensure that the modifications to the templates of IMA1 certificates do not hamper trade activities, this Regulation
should provide for a transitional period during which certificates may be accepted in both the old and the new
format.
(8) The reference quantity requirement should apply to tariff rate quotas with order numbers 09.4112, 09.4117,
09.4118, 09.4119, 09.4130, 09.4154, 09.4166 and 09.4168 after a transitional period sufficient to allow
operators to adapt their business to the new rules. Since the reference quantity is calculated on the basis of the
imports made by each operator in the two 12-month periods preceding the submission of the licence application, it
is deemed reasonable to apply the reference quantity only from 23 November 2026, which is the first day when
operators will be able to submit applications – together with the proof of their reference quantity – for licences that
will be valid for the tariff quota period starting on 1 January 2027.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common
Organisation of the Agricultural Markets,
HAS ADOPTED THIS REGULATION:
Article 1
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.
Article 2
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.
(4) Commission Implementing Regulation (EU) 2023/608 of 17 March 2023 amending Implementing Regulations (EU) 2020/761 and
(EU) No 2020/1988 as regards the management system of some tariff quotas following the agreement between the European Union
and New Zealand as a consequence of the United Kingdom’s withdrawal from the European Union (OJ L 80, 20.3.2023, p. 31, ELI:
http://data.europa.eu/eli/reg_impl/2023/608/oj).
(5) Commission Delegated Regulation (EU) 2024/1173 of 13 March 2024 amending Delegated Regulation (EU) 2020/760 as regards
some provisions following the free trade agreement between the European Union and New Zealand and deletion of obsolete
provisions as regards export tariff quota for milk powder (OJ L, 2024/1173, 24.4.2024, ELI: http://data.europa.eu/eli/reg_del/2024/
1173/oj).
(6) Commission Implementing Regulation (EU) 2024/1178 of 23 April 2024 amending Implementing Regulations (EU) 2020/761 and
(EU) No 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 (OJ L, 2024/1178, 24.4.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/1178/oj).
2/10 ELI: http://data.europa.eu/eli/reg_impl/2024/2652/ojEN
OJ L, 11.10.2024
Article 3
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.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 10 October 2024.
For the Commission
The President
Ursula VON DER LEYEN
ELI: http://data.europa.eu/eli/reg_impl/2024/2652/oj 3/10EN
OJ L, 11.10.2024
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: Yes Only when No’
simultaneous Article 9(9)
examination of Delegated
Regulation
(EU)
2020/760
applies
(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: Yes Only when No
simultaneous Article 9(9)
examination of Delegated
Regulation
(EU)
2020/760
applies
09.4118 Rice Import EU: Yes Only when No
simultaneous Article 9(9)
examination of Delegated
Regulation
(EU)
2020/760
applies
09.4119 Rice Import EU: Yes Only when No’
simultaneous Article 9(9)
examination of Delegated
Regulation
(EU)
2020/760
applies
(c) the row concerning tariff quota with order number 09.4130 is replaced by the following:
‘09.4130 Rice Import EU: Yes Only when No’
simultaneous Article 9(9)
examination of Delegated
Regulation
(EU)
2020/760
applies
4/10 ELI: http://data.europa.eu/eli/reg_impl/2024/2652/ojEN
OJ L, 11.10.2024
(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: simulta Yes Only when No
neous examina Article 9(9)
tion of Delegated
Regulation
(EU)
2020/760
applies
09.4166 Rice Import EU: simulta Yes Only when No
neous examina Article 9(9)
tion of Delegated
Regulation
(EU)
2020/760
applies
09.4168 Rice Import EU: simulta Yes Only when No’
neous examina Article 9(9)
tion of Delegated
Regulation
(EU)
2020/760
applies
(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 5. Country of origin 6. Member State of destination
invoice
ELI: http://data.europa.eu/eli/reg_impl/2024/2652/oj 5/10EN
OJ L, 11.10.2024
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 8. Gross 9. Net weight (kg)
of product and particulars of its form of presentation. 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)
(1) Only for tariff quota with order number 09.4521.
(2) Delete as appropriate.
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.
6/10 ELI: http://data.europa.eu/eli/reg_impl/2024/2652/ojEN
OJ L, 11.10.2024
7. Marks, numbers, quantity and kind of packages: detailed 8. Gross 9. Net weight (kg)
description of product and particulars of its form of weight (kg)
presentation.
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 ORIGINAL
issue
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, 8 Gross 9. Net weight (kg)
detailed description and particulars of its form of weight
presentation. (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.
ELI: http://data.europa.eu/eli/reg_impl/2024/2652/oj 7/10EN
OJ L, 11.10.2024
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’.
8/10 ELI: http://data.europa.eu/eli/reg_impl/2024/2652/ojEN
OJ L, 11.10.2024
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;
ELI: http://data.europa.eu/eli/reg_impl/2024/2652/oj 9/10EN
OJ L, 11.10.2024
(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 Cheddar and Australian PO Box 60
other cheese for Quarantine
0406 90 21 processing Inspection Service World Trade Centre
Melbourne VIC 3005
Cheddar Department of Australia
Agriculture,
Fisheries and Tel. +61 3 92 46 67 10
Forestry
Fax +61 3 92 46 68 00
New Zealand 0405 10 Butter Ministry for Pastoral House
Primary Industries
0406 Cheese and 25 The Terrace
curd 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 Quota identification Annual quantity available
States
Group number Group description kg
(1) (2) (3) (4)
16 Not specifically provided 16-Tokyo 835 707
for (NSPF)
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 22-Tokyo 393 006
cheese other than with eye
22-Uruguay 380 000
formation
25 Swiss or Emmenthaler 25-Tokyo 4 003 172
cheese with eye formation
16-Uruguay 2 420 000’
10/10 ELI: http://data.europa.eu/eli/reg_impl/2024/2652/oj