Commission Regulation (EC) No 2535/2001 of 14 December 2001 laying down detailed rules for applying Council Regulation (EC) No 1255/1999 as regards the import arrangements for milk and milk products and opening tariff quotas

Commission Regulation (EC) No 2535/2001of 14 December 2001laying down detailed rules for applying Council Regulation (EC) No 1255/1999 as regards the import arrangements for milk and milk products and opening tariff quotas THE COMMISSION OF THE EUROPEAN COMMUNITIES,Having regard to the Treaty establishing the European Community,Having regard to Council Regulation (EC) No 1255/1999 of 17 May 1999 on the common organisation of the market in milk and milk productsOJ L 160, 26.6.1999, p. 48., as last amended by Regulation (EC) No 1670/2000OJ L 193, 29.7.2000, p. 10., and in particular Article 26(3) and Article 29(1) thereof,Whereas:(1)Commission Regulation (EC) No 1374/98 of 29 June 1998 laying down detailed rules for the application of the import arrangements and opening tariff quotas for milk and milk productsOJ L 185, 30.6.1998, p. 21., as last amended by Regulation (EC) No 594/2001OJ L 88, 28.3.2001, p. 7., has been substantially amended several times. Since further amendments are to be made, in the interests of clarity and efficiency the said Regulation should be recast to include also the provisions of Commission Regulation (EEC) No 2967/79 of 18 December 1979 laying down the conditions under which certain cheeses benefiting from preferential import treatment are to be processedOJ L 336, 29.12.1979, p. 23., as last amended by Regulation (EC) No 1599/95OJ L 151, 1.7.1995, p. 10., Commission Regulation (EC) No 2508/97 of 15 December 1997 laying down detailed rules for the application to milk and milk products of the schemes provided for in the Europe Agreements between the Community and the Republic of Hungary, the Republic of Poland, the Czech Republic, the Slovak Republic, Bulgaria, Romania and Slovenia and the Agreements on free trade between the Community and the Baltic StatesOJ L 345, 16.12.1997, p. 31., as last amended by Regulation (EC) No 2856/2000OJ L 332, 28.12.2000, p. 49., and Commission Regulation (EC) No 2414/98 of 9 November 1998 laying down detailed rules for the application of the arrangements applicable to imports of milk products originating in the African, Caribbean and Pacific States (ACP States) and repealing Regulation (EEC) No 1150/90OJ L 299, 10.11.1998, p. 7..(2)Articles 26 and 29 of Regulation (EC) No 1255/1999 stipulate that the Commission is to ensure that import licences are issued to all applicants irrespective of where in the Community they are established and that all discrimination between importers must be avoided, whilst taking into account all the relevant provisions.(3)In order to take account of certain features specific to the importation of milk products, additional provisions should be adopted as well as, where necessary, derogations from Commission Regulation (EC) No 1291/2000 of 9 June 2000 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural productsOJ L 152, 24.6.2000, p. 1., as last amended by Regulation (EC) No 2299/2001OJ L 308, 27.11.2001, p. 19..(4)Specific provisions are needed for imports into the Community of milk products at reduced duty under the tariff concessions provided for in the following texts:(a)the concessions set out in schedule CXL drawn up in the wake of the Uruguay Round of multilateral trade negotiations and the negotiations conducted under Article XXIV.6 of GATT following the accession to the European Community of Austria, Finland and Sweden (hereinafter called "the CXL schedule");(b)the tariff agreement with Switzerland concerning certain cheeses listed in position ex0404 of the Common Customs Tariff, concluded on behalf of the Community by Council Decision 69/352/EECOJ L 257, 13.10.1969, p. 3., as last amended by the Agreement in the form of an Exchange of Letters between the European Economic Community, of the one part, and the Swiss Confederation, of the other part, concerning certain agricultural products, approved by Council Decision 95/582/ECOJ L 327, 30.12.1995, p. 17. (hereinafter called the "Agreement with Switzerland");(c)the Agreement in the form of an Exchange of Letters between the European Community and the Kingdom of Norway concerning certain agricultural products, approved by Decision 95/582/EC (hereinafter called "the Agreement with Norway");(d)Decision No 1/98 of the EC-Turkey Association Council of 25 February 1998 on the trade regime for agricultural productsOJ L 86, 20.3.1998, p. 1.;(e)Council Regulation (EC) No 1706/98 of 20 July 1998 on the arrangements applicable to agricultural products and goods resulting from the processing of agricultural products originating in the African, Caribbean and Pacific States (ACP States) and repealing Regulation (EEC) No 715/90OJ L 215, 1.8.1998, p. 12.;(f)the Agreement on trade, development and cooperation between the European Community and its Member States, of the one part, and the Republic of South Africa, of the other part, provisionally applied under the Agreement in the Form of an Exchange of Letters concluded between the European Community and South Africa and approved by Council Decision 1999/753/ECOJ L 311, 4.12.1999, p. 1. (hereinafter called "the Agreement with South Africa");(g)Council Regulations (EC) No 1349/2000OJ L 155, 28.6.2000, p. 1., as amended by Regulation (EC) No 2677/2000OJ L 308, 8.12.2000, p. 7., (EC) No 1727/2000OJ L 198, 4.8.2000, p. 6., (EC) No 2290/2000OJ L 262, 17.10.2000, p. 1., (EC) No 2341/2000OJ L 271, 24.10.2000, p. 7., (EC) No 2433/2000OJ L 280, 4.11.2000, p. 1., (EC) No 2434/2000OJ L 280, 4.11.2000, p. 9., (EC) No 2435/2000OJ L 280, 4.11.2000, p. 17., (EC) No 2475/2000OJ L 286, 11.11.2000, p. 15., (EC) No 2766/2000OJ L 321, 19.12.2000, p. 8. and (EC) No 2851/2000OJ L 332, 28.12.2000, p. 7., establishing certain concessions in the form of Community tariff quotas for certain agricultural products and providing for the adjustment, as an autonomous and transitional measure, of certain agricultural concessions provided for in the Europe Agreements with Estonia, Hungary, Bulgaria, Latvia, the Czech Republic, the Slovak Republic, Romania, Slovenia, Lithuania and the Republic of Poland, respectively;(h)the Agreement establishing an Association between the European Economic Community and the Republic of Cyprus, signed on 19 December 1972, concluded on behalf of the Community by Council Regulation (EEC) No 1246/73OJ L 133, 21.5.1973, p. 1., and in particular the Protocol laying down the conditions and procedures for the implementation of the second stage of the Agreement establishing an Association between the European Economic Community and the Republic of Cyprus, signed on 19 December 1987 and concluded by Council Decision 87/607/EECOJ L 393, 31.12.1987, p. 1. (hereinafter called "the Agreement with Cyprus".(5)The CXL schedule provides for certain tariff quotas under the arrangements for current and minimum access. Those quotas should be opened and rules laid down for administering them.(6)In order to ensure correct and fair management of the tariff quotas for unspecified countries of origin fixed in the CXL schedule and the tariff quotas for imports at reduced duty from the countries of central and eastern Europe, the ACP States, Turkey and the Republic of South Africa, licence applications should be subject to the lodging of a security greater than that required for normal imports and certain rules should be laid down for the submission of licence applications. The quotas should be spread out over the year and the procedure for allocating licences and their period of validity should be laid down.(7)In order to ensure that applications for import licences are genuine, to prevent speculation and ensure maximum utilisation of the quotas opened, individual applications should be restricted to 10 % of the quota concerned, applicants should no longer be permitted to refuse licences where the allocation factor is less than 0,8, quotas should be open only to importers who have imported or exported the products covered by those quotas, criteria should be laid down to restrict eligibility to apply for licences by requiring all applicants to provide documents proving their status and regular activity as traders and each importer should be allowed to lodge only one licence application per quota. To facilitate the selection and admission of eligible applicants by the national authorities, a procedure should be introduced for approving eligible applicants and drawing up a list of approved applicants valid for one year. To ensure that the restrictions on the number of applications are effective, there should be a penalty where such restrictions are not complied with.(8)Products subject to inward- and outward-processing transactions are neither imported, and consequently released for free circulation, nor exported and have therefore never been taken into account for the purposes of establishing the eligibility of applicants under the arrangements governed by Regulation (EC) No 1374/98. In the interests of clarity, it should be specified that these transactions may not be taken into account when calculating the reference quantity provided for in this Regulation.(9)For the purposes of administering the tariff quotas opened for specified countries of origin fixed in the CXL schedule and the quotas provided for under the Agreement with Norway, in particular the check that imported products comply with the description of the goods concerned and with the tariff quota, use should be made of the arrangements under which import licences are issued in a prescribed form on presentation of IMA 1 certificates (inward monitoring arrangements) on the responsibility of the exporting country. These arrangements, under which the exporting country gives an assurance that the exported products conform with their description, considerably simplify the import procedure. They are also used by third countries to monitor compliance with tariff quotas.(10)In order to protect the Community's financial interests, however, declarations under the IMA 1 certificate arrangements must be verified at Community level by the random sampling of lots and the use of internationally recognised testing and statistical methods.(11)Additional detailed rules are necessary for implementing the IMA 1 certificate system, in particular regarding the completion, issue, cancellation, amendment and replacement of certificates by the issuing body, the period of validity of certificates and the conditions for their use with a corresponding import licence. End-of-year provisions are also needed, linked to normal shipping times, for releasing for free circulation products covered by an IMA 1 certificate and intended for import in the following year. To ensure compliance with the quota, import declarations should be monitored and an end-of-year audit carried out.(12)New Zealand butter imported under the current access quota must be identified to ensure that the full export refund and certain aid amounts are not paid. To that end, certain definitions are needed, along with instructions on how to complete the IMA 1 certificate, how to check the weight and fat content and what procedure to follow in the event of a dispute concerning the composition of the butter.(13)As an exception to Regulation (EC) No 1291/2000, imports of New Zealand butter under the current access quota should also be subject to additional conditions, in particular to link the quantity covered by an IMA 1 certificate to that covered by a corresponding import licence and require that both documents be used only once together with a declaration of release for free circulation.(14)Canadian cheddar is now the only product covered by the IMA 1 certificate system for which a minimum free-at-frontier value must be complied with. For this purpose the buyer and the Member State of destination must be indicated on the IMA 1 certificate.(15)As a result of poor management by the bodies issuing IMA 1 certificates in Norway, which led to a quota overrun, Norway has asked to replace the two issuing bodies indicated in Annex VII to Regulation (EC) No 1374/98 with a single body answering directly to the Ministry of Agriculture. The necessary changes should therefore be made to comply with Norway's request.(16)Importers who intend to import certain cheeses originating in Switzerland must undertake to comply with a minimum free-at-frontier value in order to benefit from preferential treatment for those cheeses. In the past this undertaking was given in box 17 of the obligatory IMA 1 certificate, but this is no longer the case. In the interests of clarity, therefore, the notion of the free-at-frontier value and the conditions for ensuring that it is complied with should be specified in some other way.(17)In the case of the specific provisions relating to preferential imports not subject to quotas as referred to in Regulation (EC) No 1706/98, Annex I to Protocol 1 to Decision No 1/98 of the EC-Turkey Association Council, Annex IV to the Agreement with South Africa, and under the Agreement with Switzerland, it should be specified that the reduced rate of duty is to be applied only on presentation of the proof of origin provided for in the relevant Protocols to those Agreements.(18)In order better to protect the Community's own resources, and in the light of the experience gained, detailed rules are needed for import checks. In particular, the procedure to be followed in certain cases where the lot covered by a declaration of release for free circulation does not conform to that declaration should be specified in order to ensure adequate surveillance of quantities actually released for free circulation against quotas.(19)The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for Milk and Milk Products,HAS ADOPTED THIS REGULATION:

TITLE 1GENERAL PROVISIONS

Article 1Except where otherwise stated, this Title shall apply to all imports into the Community of any of the products listed in Article 1 of Regulation (EC) No 1255/1999 (hereinafter called "milk products"), including imports without quantitative restrictions or measures having equivalent effect and with exemption from customs duties and charges having equivalent effect under exceptional trade measures granted by the Community to certain countries and territories.

Article 2Without prejudice to Title II of Regulation (EC) No 1291/2000, all imports of milk products shall be subject to presentation of an import licence.

Article 31.The security referred to in Article 15(2) of Regulation (EC) No 1291/2000 shall be EUR 10 per 100 kilograms net of product.2.The eight-digit Combined Nomenclature code (hereinafter called "CN code"), preceded by "ex" where appropriate, shall be entered in box 16 of both import licence applications and the licences themselves. Licences shall be valid only for products so designated.3.Licences shall be valid from the actual day of issue within the meaning of Article 23(2) of Regulation (EC) No 1291/2000 until the end of the third month following.4.Licences shall be issued no later than the first working day following the day on which the application is submitted.

Article 41.CN code 04069001, covering cheeses for processing, shall apply only to imports.2.CN codes 04062010 and 04069019 shall apply only to imported products originating in and coming from Switzerland in accordance with Article 20.3.CN codes 04069002 to 04069006 shall not apply under this Regulation. For imports carried out after 1 June 2002 under licences issued before that date, products falling within those codes shall be classified under CN codes 04069013 to 04069017 and the rates set out in Annex II(D) shall apply.

TITLE 2SPECIFIC RULES ON IMPORTS AT REDUCED DUTYCHAPTER IImports under quotas opened by the Community on the basis of an import licence aloneSection 1

Article 5This Chapter shall apply to milk products imported under the following tariff quotas:(a)quotas for unspecified countries of origin as referred to in the CXL schedule;(b)the quotas provided for in Council and Commission Decisions 2005/430/ECOJ L 155, 17.6.2005, p. 1. and 2005/431/ECOJ L 155, 17.6.2005, p. 26.;(c)the quotas provided for in Council Regulation (EC) No 2286/2002OJ L 348, 21.12.2002, p. 5.;(d)the quotas referred to in Annex I to Protocol 1 to Decision No 1/98 of the EC-Turkey Association Council;(e)the quotas provided for in Annex IV to the Agreement with South Africa;(f)the quotas provided for in Annex 2 and Appendix 1 of Annex 3 to the Agreement on trade in agricultural products concluded between the European Community and Switzerland on 21 June 1999OJ L 114, 30.4.2002, p. 132.;(g)the quota provided for in the Annex to Protocol 1 to the Agreement with JordanOJ L 129, 15.5.2002, p. 3.;(h)the quotas provided for in Council Decision 2003/465/ECOJ L 156, 25.6.2003, p. 48..

Article 6Annex I to this Regulation sets out the tariff quotas, the duties to be applied, the maximum quantities to be imported each year, the 12-month import periods (hereinafter called "import year") and their division into two equal parts for six-month periods.The quantities set out in Annex I, Parts B, D and F, for each import year shall be divided into two equal parts for the six-month periods commencing on 1 July and 1 January of each year.

Section 2

Article 7Applicants for import licences must be approved in advance by the competent authority of the Member State in which they are established.The authority concerned shall assign an approval number to each approved importer.

Article 81.Approval shall be granted to all importers who submit a request to the competent authorities before 1 April, together with the following:(a)proof that during the previous calendar year they imported into and/or exported from the Community at least 25 tonnes of milk products covered by Chapter 04 of the Combined Nomenclature in at least four separate operations;(b)any document and information adequately substantiating their identity and status as traders, in particular:(i)documents relating to business accounts and/or tax arrangements drawn up in accordance with national law, andif provided for under national law:(ii)their VAT number,(iii)their registration in the commercial register.2.For the purposes of the proof required under paragraph 1(a):(a)only customs declarations showing the name and address of the applicant in box 8 of import declarations and box 2 of export declarations shall be taken into account;(b)inward- and outward-processing transactions shall not be considered as imports or exports.

Article 9Before 15 June, the competent authority shall inform applicants of the outcome of the approval procedure and their approval number where applicable. Approval shall be valid for one year.

Article 101.Before 20 June each year, the Member States shall send their lists of approved importers, in accordance with paragraph 3 below, to the Commission, which shall forward them to the competent authorities of the other Member States.Only importers included on a list shall be authorised to apply for licences during the period from 1 July to 30 June following, in accordance with Articles 11 to 14.2.The Commission may, at the request of the countries applying for membership for which an import quota is opened, forward a list of approved importers on condition that it obtains the consent to the proposed forwarding of the importers appearing on the list. The Member States shall take the necessary steps to seek the consent of the importers.3.The Member States shall forward their lists of approved importers in accordance with the model at Annex XIV, showing in Part A of that Annex the approved importers who have given their consent in accordance with paragraph 2, and in Part B of that Annex the other approved importers.

Section 3

Article 11Licence applications may be lodged only in the Member State of approval, and must bear the importer's approval number.

Article 12Importers may lodge only one licence application each for the same quota in the integrated tariff of the European Communities (TARIC) (hereinafter called "quota number").However, the quotas in Annexes I(B)(2) and I(B)(3) bearing the same quota number shall be considered as separate quotas.Licence applications shall be admissible only where applicants attach a written declaration that they have not submitted, and undertake not to submit, any other applications for the same quota under the import arrangements covered by this Chapter during the current period.If an applicant submits more than one application for the same quota, all applications submitted by that applicant for the quotas covered by Chapter I of Title 2 shall be rejected for a six-month import period.

Article 131.Licence applications may show one or more of the CN codes listed in Annex I for the same quota and must indicate the quantity requested for each code.However, a separate licence shall be issued for each code.2.Licence applications shall relate to no more than 10 % of the quantity available under the quota for the six-month period as referred to in Article 6, and shall involve no less than 10 tonnes.However, in the case of the quotas referred to in Article 5(c), (d), (e), (f), (g) and (h), licence applications shall relate to at least 10 tonnes and to no more than the quantity available for each period.3.The quantity for which licence applications may be lodged referred to in paragraph 2 shall be increased by the quantity arising from the application of the second subparagraph of Article 16(2).

Article 141.Licence applications may be lodged only during the first 10 days of each six-month period.2.The security referred to in Article 15(2) of Regulation (EC) No 1291/2000 shall be EUR 35 per 100 kilograms net of product.

Section 4

Article 151.On the fifth working day following the end of the period for lodging applications, Member States shall notify the Commission of the applications lodged for each of the products concerned. Notifications shall include a list of applicants, their approval numbers and the quantities applied for under each CN code, broken down by country of origin in the case of Annex I(A).2.All notifications, including notifications that no applications have been made, shall be made by telex, fax or electronic mail on the working day stipulated, in accordance with the specimen in Annex VI where no applications have been made and the specimens in Annexes VI and VII where applications have been made.3.Notifications shall be made on separate forms for each of the quotas listed in Annex I and on separate forms for each country of origin in the case of the quotas listed in Annex 1(B)(2) and (3).

Article 161.The Commission shall decide as quickly as possible to what extent applications may be accepted and shall inform the Member States of its decision.Licences shall be issued to applicants whose applications have been notified under Article 15 no more than five working days after the Member States have been informed of the decision referred to in the first subparagraph.2.Where the total quantity covered by licence applications exceeds the quantity fixed, the Commission shall apply an allocation factor to the quantities applied for.Where the total quantity covered by licence applications is less than the quantity available, the Commission shall determine the quantity remaining, which shall be added to that available for the following period of the same import year.3.Import licences shall be valid for 150 days from the actual day of issue under Article 23(2) of Regulation (EC) No 1291/2000.However, licences shall not be valid after the end of the import year for which they are issued.4.Import licences issued under this Chapter may be transferred only to natural or legal persons approved in accordance with Section 2. When licences are transferred, the transferor shall notify the issuing body of the approval number of the transferee.

Article 17As an exception to Article 8(4) of Regulation (EC) No 1291/2000, quantities imported under this Chapter may not exceed that shown in boxes 17 and 18 of the import licence. To that end, the figure "0" shall be entered in box 19 of the licence.

Article 181.Licence applications and licences shall show:(a)the country of origin in box 8;(b)in box 15, the description of the product given in Annex I or, failing that, the Combined Nomenclature description for the CN code indicated for the quota concerned;(c)the CN code as indicated for the quota concerned, preceded by "ex" where appropriate, in box 16;(d)in box 20, the quota and one of the following:Reglamento (CE) no 2535/2001, artículo 5Článek 5 nařízení (ES) č. 2535/2001Forordning (EF) nr. 2535/2001, artikel 5Verordnung (EG) Nr. 2535/2001, Artikel 5Määruse (EÜ) nr. 2535/2001 artikkel 5Κανονισμός (ΕΚ) αριθ 2535/2001, άρθρο 5Article 5 of Regulation (EC) No 2535/2001Règlement (CE) no 2535/2001, Article 5Regolamento (CE) n. 2535/2001, articolo 5Regulas (EK) Nr. 2535/2001 5. pantsReglamento (EB) Nr. 2535/2001 5 straipsnis2535/2001/EK rendelet 5. cikkArtikolu 5 tar-Regolament (KE) Nru 2535/2001Verordening (EG) nr. 2535/2001, artikel 5Artykuł 5 Rozporządzenia (WE) nr. 2535/2001Regulamento (CE) n.o 2535/2001 artigo 5.oČlánok 5 nariadenia (ES) č. 2535/2001’Člen 5 Uredbe (ES) št. 2535/2001Asetus (EY) N:o. 2535/2001 Artikla 5Förordning (EG) nr. 2535/2001 artikel 5.2.Licences shall carry an obligation to import from the country indicated in box 8, except in the case of imports under the quotas referred to in Annex I(A).3.Box 24 of licences shall show the rate of duty applicable or the rate of duty expressed as a percentage of the basic duty or the rate of reduction of the duty expressed as a percentage, in accordance with the Annexes.

Article 191.The reduced rate of duty shall be applied only on presentation of the declaration of release for free circulation accompanied by the import licence and, in the case of the imports referred to below, the proof of origin issued, respectively, under the following instruments:(a)Protocol 4 to the Europe Agreements concluded between the Community and RomaniaOJ L 357, 31.12.1994, p. 1., and BulgariaOJ L 358, 31.12.1994, p. 1.;(b)Protocol 1 to Annex IV to the ACP-EC Partnership Agreement signed at Cotonou on 23 June 2000, applicable by virtue of Decision No 1/2000 of the ACP-EC Council of MinistersOJ L 195, 1.8.2000, p. 46. (hereinafter called "the ACP-EC Partnership Agreement");(c)Protocol 3 to Decision No 1/98 of the EC-Turkey Association CouncilOJ L 86, 20.3.1998, p. 1.;(d)Protocol 1 to the Agreement with South AfricaOJ L 311, 4.12.1999, p. 1.;(e)Protocol 3 to the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972OJ L 300, 31.12.1972, p. 189;(f)Protocol 3 to the Agreement with Jordan;(g)Rules referred to in point 10 of the Agreement with Norway.2.Release for free circulation of products imported under the agreements referred to in paragraph 1(a) and (b) shall be subject to either presentation of the EUR.1 certificate or a declaration by the exporter in accordance with the said Protocols.3.When completing the customs formalities, importers shall be required to indicate, for imports of cheese as referred to in Annex XIII and covered by the quotas referred to in Article 5, in box 31 of the import declaration, the dry matter content by weight (%), the fat content by weight (%) in the dry matter and, where appropriate, the fat content by weight (%). Where the contents shown exceed those given in Annex XIII, the competent authorities shall notify the Commission thereof at the earliest opportunity by forwarding to it a copy of the import declaration and a copy of the relevant import licence.

CHAPTER IAImports under the quotas managed in accordance with articles 308a to 308c of regulation (EEC) no 2454/93

Article 19a1.Within the context of the quotas provided for in Council Regulations (EC) No 312/2003OJ L 46, 20.2.2003, p. 1. and (EC) No 747/2001OJ L 109, 19.4.2001, p. 2., and given in Annex VIIa to this Regulation, Articles 308a to 308c of Regulation (EEC) No 2454/93 shall apply.2.Without prejudice to Title II of Regulation (EC) No 1291/2000, imports under the quotas referred to in paragraph 1 shall be subject to the presentation of an import licence.3.The rate of guarantee referred to in Article 15(2) of Regulation (EC) No 1291/2000 shall be equal to EUR 10 per 100 kg net of products.Box 16 of both the licence application and the licence shall contain the eight-digit CN code. The licence shall be valid only for the product so designated.Licences shall be valid from the day of actual issue within the meaning of Article 23(2) of Regulation (EC) No 1291/2000 until the end of the third subsequent month.Licences shall be issued no later than the business day following the day on which the application is lodged.4.Application of the reduced rate of duty shall be subject to the presentation of proof of origin issued in accordance with Annex III to the Agreement with Chile or with Protocol 4 to the Agreement with Israel.

CHAPTER IINon-quota imports on the basis of an import licence alone

Article 201.This Chapter shall apply to preferential imports not subject to quotas as referred to in the following agreements and acts:(a)Regulation (EC) No 2286/2002;(b)Annex I to Protocol 1 to Decision No 1/98 of the EC-Turkey Association Council;(c)Annex IV to the Agreement with South Africa;(d)The Agreement concerning trade in agricultural products concluded between the European Community and Switzerland, Annex 2 and Appendix 1 of Annex 3.2.Annex II to this Regulation lists the products concerned and the rates of duty applicable.

Article 211.Licence applications and licences shall show:(a)the country of origin in box 8;(b)in box 15:(i)for imports originating in Turkey and Switzerland: the detailed description of the product as given in Annex II(B) and (D), respectively;(ii)for other imports: a detailed description of the product, in particular the raw material used and the fat content by weight ( %). For products falling within CN code 0406, the fat content, by weight ( %), in the dry matter and the water content, by weight ( %), in the non-fatty matter must also be indicated;(c)the CN code as indicated in the relevant Annex, preceded by "ex" where appropriate, in box 16;(d)in box 20, one of the following:Reglamento (CE) no 2535/2001 artículo 20Článek 20 nařízení (ES) č. 2535/2001Forordning (EF) nr. 2535/2001, artikel 20Verordnung (EG) Nr. 2535/2001, artikel 20Määruse (EÜ) nr. 2535/2001 artikkel 20Κανονισμός (ΕΚ) αριθ. 2535/2001, άρθρο 20Article 20 of Regulation (EC) No 2535/2001Règlement (CE) no 2535/2001, article 20Regolamento (CE) n. 2535/2001, articolo 20Regulas (EK) Nr. 2535/2001 20. pantsReglamento (EB) Nr. 2535/2001 20 straipsnis2535/2001/EK rendelet 20. cikkArtikolu 20 tar-Regolament (KE) Nru 2535/2001Verordening (EG) nr. 2535/2001, artikel 20Artykuł 20 Rozporządzenia (WE) nr. 2535/2001Regulamento (CE) n.o 2535/2001, artigo 20.oClánok 20 nariadenia (ES) č. 2535/2001Člen 20 Uredbe (ES) št. 2535/2001Asetuksen (EY) N:o. 2535/2001, 20 artiklaFörordning (EG) nr. 2535/2001, artikel 20.2.Licences shall carry an obligation to import from the country indicated in box 8.3.Box 24 of licences shall show the rate of duty applicable or the rate of duty expressed as a percentage of the basic duty or the rate of reduction of the duty expressed as a percentage.

Article 22The reduced rate of duty shall be applied only on presentation of the declaration of release for free circulation accompanied by the import licence and the proof of origin issued, respectively, under the following Protocols:(a)Protocol 1 to Annex V to the ACP-EC Partnership Agreement;(b)Protocol 3 to Decision No 1/98 of the EC-Turkey Association Council;(c)Protocol 1 to the Agreement with South Africa;(d)Protocol 3 to the Agreement between the European Economic Community and the Swiss Confederation signed at Brussels on 22 July 1972OJ L 300, 31.12.1972, p. 189., as amended by Decision No 1/2001 of the EC-Switzerland Joint Committee of 24 January 2001OJ L 51, 21.2.2001, p. 40..

Article 23For products originating in Switzerland and listed in Annex II(D) under serial numbers 3 to 10, import licences shall be issued only where the applications are accompanied by a written declaration by the applicant that the minimum free-at-frontier value referred to in Annex II(D) will be complied with.At the request of the competent authorities, applicants shall supply any information and additional supporting documentation which the said authorities may judge necessary to demonstrate compliance with the minimum free-at-frontier value and shall allow any auditing of accounts required by those authorities. They shall not accept any discount, refund, or other rebate which may lead to the product concerned having a value less than the minimum import value fixed for such a product.If the minimum free-at-frontier value is not complied with, in addition to the import duty set in Annex I to Council Regulation (EEC) No 2658/87OJ L 256, 7.9.1987, p. 1., a penalty shall be paid equal to 25 % of the amount of the duty.

CHAPTER IIIImports under an import licence covered by an inward-monitoring arrangement (IMA 1) certificateSection 1

Article 241This section shall apply to imports under the quotas for specified countries of origin listed in the CXL schedule.2.Annex III to this Regulation sets out the duties to be applied and, in the case of imports as referred to in paragraph 1(a), the maximum quantities to be imported by quota period.

Article 251.Import licences for the products listed in Annex III at the rate of duty indicated shall be issued only on presentation of a corresponding IMA 1 certificate, for the total net quantity indicated therein.IMA 1 certificates must meet the requirements laid down in Article 40(1) for butter under quota 09.4589 referred to in Annex III(A) (hereinafter called "New-Zealand butter") and in Articles 29 to 33 for other products. Import licences must show the number and date of issue of the corresponding IMA 1 certificate.2.Except in the case of New-Zealand butter and reduced-duty imports of the products referred to in Annex III(C), import licences may be issued only after the competent authority has verified that Article 33(1)(e) has been complied with.The licence issuing bodies shall send the Commission by fax a copy of the IMA 1 certificate lodged with each import licence application no later than 18.00 (Brussels time) on the day it is lodged.Licence issuing bodies shall issue import licences on the fourth working day following, provided the Commission has not taken any special measures before that date.The competent import licence issuing body shall retain a copy of each IMA 1 presented.

Article 261.IMA 1 certificates shall be valid from the date of issue up to the end of the eighth month following, but in no case may they remain valid for longer than the corresponding import licence or beyond 31 December of the import year for which they are issued.2.From 1 November each year, IMA 1 certificates valid from the following 1 January may be issued for quantities covered by the quota for that import year. However, import licence applications may be lodged only from the first working day of the import year.However, for quota number 09.4589, IMA 1 certificates may be issued:(a)from 1 November each year, valid from the following 1 January, for quantities not exceeding the maximum quantity for the first quota period of that year, as referred to in Annex III.A. However, import licence applications may be lodged only from the first working day of January;(b)from 1 May each year, valid from the following 1 July, for the remaining quantities of the annual quantity of the quota, as referred to in Annex III.A. However, import licence applications may be lodged only from the first working day of July.3.Annex VIII to this Regulation sets out the circumstances in which IMA 1 certificates may be cancelled, amended, replaced or corrected.

Article 27As an exception to Article 8(4) of Regulation (EC) No 1291/2000, the quantity imported may not exceed that shown in boxes 17 and 18 of the import licence. To that end, the figure "0" shall be entered in box 19 of licences.

Article 281.Licence applications and licences shall show:(a)in boxes 7 and 8, the country of provenance and the country of origin;(b)in box 15, the product description as given in Annex III;(c)in box 16, the CN code as given in Annex III, preceded by "ex" where appropriate;(d)in box 20, where applicable, the quota number, the number of the IMA 1 certificate and its date of issue, in one of the following ways:Válido si va acompañado del certificado IMA 1 no… expedido el …Platné pouze při současném předložení osvědčení IMA 1 č.… vydaného dne …Kun gyldig ledsaget af IMA 1-certifikat nr. …, udstedt den …Nur gültig in Verbindung mit der Bescheinigung IMA 1 Nr. …, ausgestellt am …Kehtiv, kui on kaasas IMA 1 sertifikaat nr. …, välja antud …Έγκυρο μόνο εφόσον συvοδεύεται από το πιστοποιητικό IMA 1 αριθ.… που εξεδόθη στις …Valid if accompanied by the IMA 1 certificate No … issued on …Valable si accompagné du certificat IMA no …, délivré le …Valido se accompagnato dal certificato IMA 1 n. …, rilasciato il …Derīgs kopā ar IMA 1 sertifikātu Nr.…, kas izdots …Galioja tik kartu su IMA 1 sertifikatu Nr.…, išduotu …Csak a …-án/én kiállított … számú IMA 1 bizonyítvánnyal együtt érvényesValidu jekk akkumpanjat b’ċertifikat IMA 1 Nru … maħruġ fl-…Geldig indien vergezeld van een certificaat IMA nr. … dat is afgegeven op …Ważne razem z certyfikatem IMA 1 nr. ... wydanym dnia …Válido quando acompanhado do certificado IMA 1 com o número … emitido …Platné v prípade, že je pripojené osvedčenie IMA 1 č. … vydané dňa …Veljavno, če ga spremlja potrdilo IMA 1 št.…, izdano dne …Voimassa vain … myönnetyn IMA 1-todistuksen N:o. … kanssaGäller endast tillsammans med IMA 1-intyg nr. … utfärdat den …2.Licences shall carry an obligation to import from the country of origin indicated in box 8.3.Box 24 of licences shall show the rate of duty applicable.

Article 291.IMA 1 certificates shall be drawn up on forms according to the specimen in Annex IX, except in the case of New Zealand butter, and in accordance with the requirements laid down in this Chapter.2.Box 3 of IMA 1 certificates, relating to the buyer, and box 6 relating to the country of destination shall not be completed, except in the case of Cheddar cheese provided for under quota No 09.4513 in Annex III.

Article 301.The dimensions of the form referred to in Article 29 shall be 210 × 297 mm. The paper used shall weigh at least 40 g/m2 and shall be white in colour.2.The forms shall be printed and completed in one of the official languages of the Community. They may also be printed and completed in the official language or one of the official languages of the exporting country.3.The form shall be completed either in typescript or in manuscript. Block letters shall be used if the form is completed in manuscript.4.Each IMA 1 certificate shall bear a serial number assigned by the issuing body.

Article 311.A separate IMA 1 certificate must be drawn up for each type of product referred to in Annex III and for each form of presentation thereof.2.IMA 1 certificates must contain the particulars set out in Annex XI for each type of product and each form of presentation, except for New Zealand butter.

Article 321.The original of the IMA 1 certificate shall be presented, along with the corresponding import licence and the products to which they relate, to the customs authorities of the importing Member State at the time the declaration of release for free circulation is lodged. Without prejudice to Article 26(1), it shall be presented while it is still valid, except in cases of force majeure.However, where the original is lost or has become unusable, a copy duly authenticated and appropriately identified by the issuing body may be presented to the licensing authority and the competent customs authority.2.IMA 1 certificates shall be valid only if duly completed and authenticated by an issuing body listed in Annex XII.3.IMA 1 certificates shall be regarded as duly authenticated where they show the date and place of issue, are stamped by the issuing body and bear the signature or signatures of the person or persons authorised to sign them.

Article 331.Issuing bodies may be listed in Annex XII only if:(a)they are recognised as such by the exporting country;(b)they undertake to verify entries on the certificates;(c)they undertake to supply the Commission and the Member States, upon request, with any information that may be required to assess the particulars set out in the certificates;(d)they undertake, for the products listed in Annex III(A), to issue the IMA 1 certificate for the total quantity covered before the product it covers leaves the territory of the issuing country;(e)they undertake to send to the Commission a faxed copy of each authenticated IMA 1 certificate for the total quantity covered on the date of issue or within seven days of that date at the latest and, where appropriate, notification of any cancellation, correction or amendment;(f)in the case of products falling under CN code 0406, they undertake to notify the Commission by 15 January, for each quota separately, of:(i)the number of IMA 1 certificates issued for the previous quota year with the identification number of each and the quantity covered by it together with the total number of certificates issued and the total quantity covered by them for the quota year concerned, and(ii)the cancellation, correction or amendment of those IMA 1 certificates or the issue of copies if IMA 1 certificates, as provided for in Annex VIII(1) to (5), and in Article 32(1), and all relevant details thereof.2.Annex XII shall be revised when the requirement referred to in paragraph 1(a) is no longer met or when an issuing body fails to fulfil one of the obligations it has undertaken.

Section 2

Article 341.This Section, and except where otherwise stated Section 1, shall apply to New Zealand butter.2.The words "at least six weeks old" in the description of the quota for New Zealand butter means at least six weeks old on the date on which a declaration of release for free circulation is presented to the customs authorities.

Article 351.The security referred to in Article 15(2) of Regulation (EC) No 1291/2000 shall be EUR 5 per 100 kilograms net of product.2.Import licence applications may be submitted only in the United Kingdom.The United Kingdom shall monitor all IMA 1 certificates issued, cancelled, amended, corrected, or in respect of which copies have been issued. It shall ensure that the total quantity for which import licences are issued does not exceed the quota for any import year.3.Import licences, endorsed in accordance with Article 24 of Regulation (EC) No 1291/2000, shall be used for a single customs declaration of release for free circulation and shall cover a single lot. If the quantity released for free circulation is smaller than the quantity indicated in boxes 17 and 18 of the import licence, the security relating to the part not released shall be forfeited, and the licence concerned may not be used to import any further quantity.

Article 36Where the New Zealand butter does not meet the compositional requirements, no preferential treatment shall be given for the whole lot.Once non-conformity has been established, where the declaration of release for free circulation has been accepted the customs authorities shall collect the import duty set in Annex I to Council Regulation (EEC) No 2658/87, attribute the quantity shown in box 29 of the import licence and send the licence to the issuing authority, which shall amend it with a view to converting it into a full-duty import licence.

Article 37As an exception to Article 26 of Regulation (EC) No 1291/2000, the competent licence-issuing authority shall endorse the licence in box 20 with one of the following:Certificado de importación con tipo reducido para el producto con el número de orden … que se ha convertido en un certificado de importación con tipo pleno para el que se adeudaba, y se ha abonado, el tipo de derecho de …/100 kg; certificado ya anotadoZměněno z dovozní licence se sníženým clem pro produkt pod pořadovým č. … na dovozní licenci s plným clem, na základě které bylo vyměřeno a uhrazeno clo v hodnotě …/100 kg; licence již byla započtenaÆndret fra en importlicens med nedsat toldsats for et produkt under nr. … til en importlicens med fuld toldsats, hvor den skyldige importtold på…/100 kg er betalt; licensen er allerede afskrevetUmwandlung einer Einfuhrlizenz zum ermäßigten Zollsatz für das Erzeugnis mit der lfd. Nr.… in eine Einfuhrlizenz zum vollen Zollsatz von…/100 kg, der entrichtet wurde; Lizenz abgeschriebenÜmber arvestatud vähendatud tollimaksuga impordilitsentsist, mis on välja antud tellimusele nr. ..... vastavale tootele, täieliku tollimaksuga impordilitsentsiks, mille puhul tuli maksta ja on makstud tollimaks...... 100 kilogrammi kohta; litsents juba lisatudΜετατροπή από πιστοποιητικό εισαγωγής με μειωμένο δασμό για προϊόν βάσει του αύξοντος αριθμού…σε πιστοποιητικό εισαγωγής με πλήρη δασμό για το οποίο το ποσοστό δασμού ποσού …/100 kg οφείλετο καιπληρώθηκε? το πιστοποιητικό ήδη χορηγήθηκε,Converted from a reduced duty import licence for product under order No … to a full duty import licence on which the rate of duty of …/100 kg was due and has been paid; licence already attributedCertificat d’importation à droit réduit pour le produit correspondant au contingent …, converti en un certificat d’importation à taux plein, pour lequel le taux du droit applicable de …/100 kg a été acquitté; certificat déjà imputéConversione da un titolo d’importazione a dazio ridotto per il prodotto corrispondente al contingente … ad un titolo d’importazione a dazio pieno, per il quale è stata pagata l’aliquota di …/100 kg; titolo già imputatoPāreja no samazināta nodokļa importa licences par produktu ar kārtas nr.… uz pilna apjoma nodokļa importa licenci ar nodokļu likmi…/100 kg, kas ir samaksāta; licence jau izdotaLicencija, pagal kurią taikomas sumažintas importo muitas, išduota produktui, kurio užsakymo Nr.…, pakeista į licenciją, pagal kurią taikomas visas importo muitas, kurio norma yra …/100 kg, muitas sumokėtas; licencija jau priskirta… kontingensszámú termék csökkentett vám hatálya alá tartozó importengedélye teljes vám hatálya alá tartozó importengedéllyé átalakítva, melyen a …/100 kg vámtétel kiszabva és leróva, az engedély már kiadvaKonvertit minn liċenzja tad-dazju fuq importazzjoni mnaqqsa għall-prodott li jaqa’ taħt in-Nru … għal dazju sħiħ fuq importazzjoni bir-rata tad-dazju ta’ …/100 kg kien dovut u ġie imħallas; liċenzja diġà attribwitaInvoercertificaat met verlaagd recht voor onder volgnummer … vallend product omgezet in een invoercertificaat met volledig recht waarvoor het recht van …/100 kg verschuldigd was en is betaald; hoeveelheid reeds op het certificaat afgeschrevenPozwolenie na przywóz produktu nr. … po obniżonej stawce należności celnych zmienione na pozwolenie na przywóz po pełnej stawce należności celnych, która to stawka wynosi …/100kg i została uiszczona; pozwolenie zostało już przyznaneObtido por conversão de um certificado de importação com direito reduzido para o produto com o número de ordem … num certificado de importação com direito pleno, relativamente ao qual a taxa de direito aplicável de …/100 kg foi paga; certificado já imputadoOsvedčenie na znížené dovozné clo na tovar č. … zmenené na osvedčenie na riadne dovozné clo, ktorého sadzba za …/100 kg bola zaplatená; osvedčenie udelenéSpremenjeno iz uvoznega dovoljenja z znižanimi dajatvami za proizvod iz naročila št.… v uvozno dovoljenje s polnimi dajatvami, v katerem je stopnja dajatev v višini …/100 kg zapadla in bila plačana; dovoljenje že podeljenoMuutettu etuuskohteluun oikeuttavasta kiintiötuontitodistuksesta vakiotuontitodistukseksi tavaralle, joka kuuluu järjestysnumeroon … ja josta on kannettu tariffin mukainen tulli …/100 kg; vähennysmerkinnät tehtyOmvandlad från importlicens med sänkt tull för produkt med löpnummer … till importlicens med hel tullavgift för vilken gällande tullsats …/100 kg har betalats. Redan avskriven licens.The licence-issuing authority shall amend all accounting data to take this amendment into account. The customs authorities shall ensure that the trade and own-resources accounting is amended accordingly.

Article 38In addition to the requirements set out in Article 33(a) to (e), issuing bodies may be listed in Annex XII only if:(a)they undertake to notify the Commission of the typical-process standard deviation of the fat content, as referred to in Annex IV(1)(e), of the New Zealand butter manufactured by each producer referred to in Annex IV(1)(a) according to each product purchasing specification;(b)they undertake to send the competent United Kingdom licence-issuing authority a faxed copy of each authenticated IMA 1 certificate for the total quantity covered on the date of issue or within seven days of that date at the latest and, where applicable, to notify any cancellation, correction or amendment;(c)they undertake to communicate the following information to the United Kingdom licence-issuing authority before the 10th of the following month for each month in the period January to October, and before Friday of the following week for each week or part thereof in November and December, separately for IMA 1 certificates issued for the current and following quota year:(i)the number of IMA 1 certificates issued in the month or week concerned, as the case may be, with their identification numbers and the quantities covered by them, together with the total number of certificates issued and the quantities covered by them for the quota year concerned, and(ii)the cancellation, correction or amendment of those IMA 1 certificates or the issue of copies of IMA 1 certificates, as provided for in Annex VIII(1), (2), (4) and (5) and in Article 32(1), and all relevant details thereof.

Article 391.For the purpose of monitoring quantities of New Zealand butter, account shall be taken of all quantities for which declarations of release for free circulation have been accepted during the quota period concerned.2.Member States shall notify the Commission, by 31 January following the end of a given quota year, of the definitive monthly quantities and the total quantity for that quota year of butter for which declarations of release for free circulation have been accepted under the tariff quota referred to in paragraph 1 during the previous quota year. The monthly notifications shall be made by the 10th of the month following that during which the declarations of release for free circulation are accepted.3.By 28 February of each year, the United Kingdom shall communicate to the Commission, for the previous quota year, the quantity of butter for which a security has been lodged and the quantity of butter released for free circulation for which the security has been released. If complete data are not available on 28 February, they must be completed without undue delay.By 31 January following the end of each quota year, the United Kingdom shall forward to the Commission an inventory for the quota year, based on the data referred to in Article 38(c), detailing each IMA 1 certificate issued, its identification number and the quantity covered by it together with the total number of certificates and the total quantity covered by them for the year. The inventory shall include all the relevant details of any cancellations, corrections or amendments to any IMA 1 certificates and of any copies issued.

Article 401.Annex IV to this Regulation sets out the rules to be followed for completing IMA 1 certificates and monitoring the weight and fat content of the butter, and the consequences of such monitoring.The typical-process standard deviation of the fat content as referred to in Annex IV(1)(e) and notified in accordance with Article 38(a) shall be approved by the Commission and the list shall be communicated to the Member States together with the date of entry into force for the purpose of issuing IMA 1 certificates.The typical-process standard deviation shall be valid for at least one year unless exceptional circumstances, brought to the attention of the Commission by the New Zealand issuing agency, justify a modification, which must be approved by the Commission.Each modified or additional typical-process standard deviation approved by the Commission shall be communicated to the Member States together with the date of entry into force for the purpose of issuing IMA 1 certificates.2.Member States shall notify the Commission of the results of the monitoring carried out for each quarter under Annex IV using the standard form set out in Annex V by the 10th of the following month.

Article 411.At all stages in the marketing of New Zealand butter imported into the Community under this Chapter, the New Zealand origin shall be marked on its packaging and on the corresponding invoice or invoices.2.As an exception to paragraph 1, where New Zealand butter is blended with Community butter and where the blended butter is intended for direct consumption and put up in packages of 500 grams or less, the New Zealand origin of the blended butter need be stated only on the corresponding invoice.3.In the cases referred to in paragraphs 1 and 2, invoices shall also state:"Butter imported under Section 2 of Chapter III of Commission Regulation (EC) No 2535/2001: not eligible for the grant of aid for butter under Article 1(1) of Commission Regulation (EEC) No 429/90 or under Article 1(2)(a) of Commission Regulation (EC) No 2571/97 nor for the grant of an export refund under Article 31(10) and (11) of Council Regulation (EC) No 1255/1999, except where provided for in Article 31(12) of that Regulation or in Article 7a of Commission Regulation (EC) No 1222/94."

Article 42IMA 1 certificates shall be drawn up according to the specimen in Annex X, in accordance with the requirements laid down in this Section and in Article 40(1) of this Regulation.

CHAPTER IVChecks on reduced-duty imports

Article 431.The Community customs offices where products are declared for release for free circulation into the Community shall scrutinise the documents submitted in support of a declaration of release for free circulation claiming reduced-tariff treatment.They shall also make physical checks on the products, on the basis of the said documents.2.Member States shall take the necessary measures to establish a system to carry out the physical checks under the second subparagraph of paragraph 1 without prior warning, based on a risk-analysis assessment.However, up to the end of 2003, the system shall ensure that at least 3 % of the declarations of release for free circulation per Member State and per calendar year are physically checked.When calculating the minimum rate of physical checks to be carried out, Member States may opt to disregard import declarations involving quantities not exceeding 500 kg.

Article 441.Commission Regulation (EC) No 213/2001OJ L 37, 7.2.2001, p. 1. shall apply as regards the reference methods to be used for analysing products as provided for in this Regulation to determine whether their composition conforms to the declaration of release for free circulation.2.Each customs office shall produce a detailed examination report for each physical check carried out. This report shall bear the examination date and shall be retained for at least three calendar years.3.Where a physical check has been carried out, box 32 of import licences, or the message box in electronic licences, shall contain one of the following entries:Se ha realizado el control material [Reglamento (CE) no 2535/2001]Fyzická kontrola provedena [nařízení (ES) č. 2535/2001]Fysisk kontrol [forordning (EF) nr. 2535/2001]Warenkontrolle durchgeführt [Verordnung (EG) Nr. 2535/2001]Füüsiline kontroll tehtud [määrus (EÜ) nr. 2535/2001]Πραγματοποιήθηκε φυσικός έλεγχος [Κανονισμός (ΕΚ) αριθ. 2535/2001]Physical check carried out [Regulation (EC) No 2535/2001]Contrôle physique effectué [règlement (CE) no 2535/2001]Controllo fisico effettuato [regolamento (CE) n. 2535/2001]Fiziska pārbaude veikta [Regula (EK) Nr. 2535/2001]Fizinis patikrinimas atliktas [Reglamentas (EB) Nr. 2535/2001]Fizikai ellenőrzés elvégezve [2535/2001/EK rendelet]Iċċekjar fiżiku mwettaq [Regolament (KE) Nru 2535/2001]Fysieke controle uitgevoerd [Verordening (EG) nr. 2535/2001]Przeprowadzono kontrolę fizyczną [Rozporządzenie (WE) nr. 2535/2001]Controlo físico em conformidade com [Regulamento (CE) n.o 2535/2001]Fyzická kontrola vykonaná [Nariadenie (ES) č. 2535/2001]Fizični pregled opravljen [Uredba (ES) št. 2535/2001]Fyysinen tarkastus suoritettu [asetus (EY) N:o. 2535/2001]Fysisk kontroll utförd [förordning (EG) nr. 2535/2001].The customs authorities shall assess the results of the first analysis within 20 working days of the date on which the physical check is carried out. Where the definitive results establish non-conformity, these results and, where appropriate, the licence shall be sent to the competent licence-issuing authority within 10 working days from the date on which the results are established.Without prejudice to Article 248 of Commission Regulation (EEC) No 2454/93OJ L 253, 11.10.1993, p. 1., where a physical check for composition has been carried out prior to presentation of the endorsed import licence under Article 33(1)(a) of Regulation (EC) No 1291/2000, the security shall be released.4.Each case of non-conformity with the declaration of release for free circulation shall be notified to the Commission within 10 working days of such non-conformity being established by the customs authorities, specifying in what way the products do not conform and the rate of duty applied as a result of the non-conformity finding.

Article 451.For the purpose of monitoring quantities under tariff quotas, account shall be taken of all quantities for which declarations of release for free circulation have been accepted during the quota period concerned.2.Each Member State shall notify the Commission by 15 March following each quota year ending on 31 December, and by 15 September following each quota year ending on 30 June, separately for each quota and country of origin, except in the case of New Zealand butter, of the definitive total quantity for the quota year for which declarations of release for free circulation have been accepted.

TITLE 3TRANSITIONAL AND FINAL PROVISIONS

Article 46The Member States shall take the measures necessary to check that the system of licences and certificates introduced by this Regulation is operating correctly.

Article 47Approval as provided for in Article 7 shall not be required for the period from 1 January to 30 June 2002.For that period, licence applications for the quotas covered by Chapter I of Title 2 may be lodged only in the Member State where the applicant is established, and shall be accepted only if the proof required under Article 8(1)(a) is presented, to the satisfaction of the competent authority, when the application is lodged.The restrictions provided for in Article 16(4) shall not apply to transfers of import licences as referred to in Chapter I of Title 2 issued during the period from 1 January to 30 June 2002.For the periods from 1 January to 30 June 2002 and from 1 July to 31 December 2002, the reference year referred to in Article 8(1)(a) shall be 2001, or 2000 if the importer concerned can prove that it was not able to import or export the required quantities of milk products during 2001 as a result of exceptional circumstances.

Article 48Regulations (EEC) No 2967/79, (EC) No 2508/97, (EC) No 1374/98 and (EC) No 2414/98 are hereby repealed.They shall continue to apply to licences applied for before 1 January 2002.References to the repealed Regulations shall be construed as references to this Regulation.

Article 49This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.It shall apply to import licences applied for from 1 January 2002.

This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX II. ATARIFF QUOTAS NOT SPECIFIED BY COUNTRY OF ORIGIN

1 kg product = 1,22 kg butter.Irrespective of the rules for the interpretation of the Combined Nomenclature, the wording of the product description must be considered to have merely indicative value, since the applicability of the preferential arrangements is determined in the context of this Annex by the scope of the CN code. Where ex CN codes are indicated, the applicability of the preferential scheme is determined on the basis of the CN code and the corresponding description taken jointly.The cheeses referred to are considered as processed when they have been processed into products falling within subheading 040630 of the Combined Nomenclature. Articles 291 to 300 of Regulation (EEC) No 2454/93 apply.

Quota number	CN code	Description	Country of origin	Annual quota	Quota from 1 January to 30 April 2004	Quota from 1 May to 30 June 2004	Import duty(EUR/100 kg net weight)
09.4590	04021019	Skimmed-milk powder	All third countries	68000	22667	11333	47,50
09.4599	04051011040510190405103004051050040510900405901004059090	Butter and other fats and oils derived from milk	All third countries	10000	3333	1667	94,80
				in butter equivalent
09.4591	ex04061020ex04061080	Pizza cheese, frozen, cut into pieces each weighing not more than 1 gram, in containers with a net content of 5 kg or more, of a water content, by weight, of 52 % or more, and a fat content by weight in the dry matter of 38 % or more	All third countries	5300	1767	883	13,00
09.4592	ex04063010	Processed Emmentaler	All third countries	18400	6133	3067	71,90
	04069013	Emmentaler					85,80
09.4593	ex04063010	Processed Gruyère	All third countries	5200	1733	867	71,90
	04069015	Gruyère, Sbrinz					85,80
09.4594	04069001	Cheese for processing	All third countries	20000	6667	3333	83,50
09.4595	04069021	Cheddar	All third countries	15000	5000	2500	21,00
09.4596	ex04061020	Fresh (unripened or uncured) cheese, including whey cheese, and curd, other than pizza cheese of quota number 09.4591	All third countries	19500	6500	3250	92,60
	ex04061080						106,40
	04062090	Other grated or powdered cheese					94,10
	04063031	Other processed cheese					69,00
	04063039						71,90
	04063090						102,90
	040640100406405004064090	Blue-veined cheese					70,40
	04069017	Bergkäse and Appenzell					85,80
	04069018	Fromage Fribourgeois, Vacherin Mont d'Or and Tête de Moine					75,50
	04069023	Edam
	04069025	Tilsit
	04069027	Butterkäse
	04069029	Kashkaval
	04069031	Feta, of sheep's milk or buffalo milk
	04069033	Feta, other
	04069035	Kefalo-Tyri
	04069037	Finlandia
	04069039	Jarlsberg
	04069050	Cheese of sheep's milk or buffalo milk
	ex04069063	Pecorino					94,10
	04069069	Other
	04069073	Provolone					75,50
	ex04069075	Caciocavallo
	ex04069076	Danbo, Fontal, Fynbo, Havarti, Maribo, Samsø
	04069078	Gouda
	ex04069079	Esrom, Italico, Kernhem, Saint-Paulin
	ex04069081	Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey
	04069082	Camembert
	04069084	Brie
	04069086	Exceeding 47 % but not exceeding 52 %
	04069087	Exceeding 52 % but not exceeding 62 %
	04069088	Exceeding 62 % but not exceeding 72 %
	04069093	Exceeding 72 %					92,60
	04069099	Other					106,40

I.BTARIFF QUOTAS UNDER EUROPE AGREEMENTS BETWEEN THE COMMUNITY AND BULGARIA AND ROMANIANotwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential arrangements being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are referred to, the applicability of the preferential arrangements is determined to the basis of the CN code and the corresponding description taken jointly.This concession is only applicable to products not benefiting from any kind of export subsidies.

1.Products originating in Romania

Quota number	CN code	Description	Applicable duty (% of MFN)	Quantities (tonnes)
				Annual quotafrom 1.7.2005 to 30.6.2006	Annual increase from 1 July 2006 and thereafter
09.4771	0402101904022111	Skimmed milk powder	Free	1500	0
	0402211904022191	Whole milk powder
09.4772	040310110403101304031019040310310403103304031039	Yoghurt, not flavoured	Free	1000	0
	040390110403901304039019040390310403903304039039040390510403905304039059040390610403906304039069	Other, not flavoured
09.4758	0406	Cheese and curd	Free	3000	200

2.Products originating in Bulgaria

Quota number	CN code	Description	Applicable duty (% of MFN)	Quantities (tonnes)
				Annual quotafrom 1.7.2005 to 30.6.2006	Annual increase from 1 July 2006 and thereafter
09.4773	040210	Skimmed milk powder	Free	3300	300
	040221	Whole milk powder, unsweetened
09.4675	040310110403101304031019040310310403103304031039	Yoghurt, not flavoured	Free	770	70
09.4660	0406	Cheese and curd	Free	7000	300

I. CTARIFF QUOTAS REFERRED TO IN ANNEX II TO REGULATION (EC) NO 2286/2002

Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential arrangements being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are referred to, the applicability of the preferential arrangements is determined on the basis of the CN code and the corresponding description taken jointly.

Serial number of the quota	CN code	Description	Country of origin	Quota from 1 January to 31 December(in tonnes)		Reduction in customs duties
				annual	six-monthly
09.4026	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter	ACP	1000	500	65 %
09.4027	0406	Cheese and curd	ACP	1000	500	65 %

I. DTARIFF QUOTAS UNDER PROTOCOL 1 TO DECISION No 1/98 OF THE EC-TURKEY ASSOCIATION COUNCIL

Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the applicability of the preferential scheme being determined, for the purposes of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the applicability of the preferential scheme is determined on the basis of the CN code and the corresponding description taken jointly.

Quota number	CN code	Description	Country of origin	Annual quota from 1 January to 31 December(in tonnes)	Import duty(EUR/100 kg net weight)
09.4101	04069029	Kashkaval cheese	Turkey	1500	0
	ex04069031	Cheese made exclusively from sheep's milk or buffalo milk, in containers containing brine, or in sheep or goatskin bottles
	ex04069050	Other cheese made exclusively from sheep's milk or buffalo milk, in containers containing brine, or in sheep or goatskin bottles
	ex04069086ex04069087ex04069088	Tulum Peyniri, made from sheep's milk or buffalo milk, in packings of less than 10 kg

I. ETARIFF QUOTAS UNDER ANNEX IV TO THE AGREEMENT BETWEEN THE EUROPEAN COMMUNITY AND SOUTH AFRICA

Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the applicability of the preferential scheme being determined, for the purposes of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the applicability of the preferential scheme is determined on the basis of the CN code and the corresponding description taken jointly.

Quota number	CN code	Description	Country of origin	Import year	Annual quota from 1 January to 31 December(in tonnes)		Import duty(EUR/100 kg net weight)
					Annual	Six-monthly
09.4151	040610040620900406300406409004069001040690210406905004062069040690780406908604069087040690880406909304069099		Republic of South Africa	2000	5000	2500	0
				2001	5250	2625
				2002	5500	2750
				2003	5750	2875
				2004	6000	3000
				2005	6250	3125
				2006	6500	3250
				2007	6750	3375
				2008	7000	3500
				2009	7250	3625
				2010	Unlimited	Unlimited

I. FTARIFF QUOTAS UNDER ANNEXES II AND III TO THE AGREEMENT BETWEEN THE EUROPEAN COMMUNITY AND SWITZERLAND ON TRADE IN AGRICULTURAL PRODUCTS

Quota number	CN code	Description	Customs duty	Quantities of quotas
				2003/2004 quota				2004 and following from 1 July to 30 June
				Total	from 1.7 to 31.12.2003	from 1.1 to 30	from 1.5 to 30.6.2004
09.4155	ex040130	Cream, of a fat content by weight exceeding 6 %	exemption	2000	1000	667	333	2000
	040310	Yoghurt

Quota number	CN code	Description	Customs duty	Quantities of quotas
				2003/2004 quota				2004	2005	2006	from 1.6.2007
				Total	from 1.7. to 31.12.2003	from 1.1. to 30.4.2004	from 1.5. to 30.6. 2004	from 1 July to 30 June	from 1 July to 30 June	from 1 July to 31 May
09.4156	ex0406	Cheeses other than those referred to in Annex II.D	exemption	4250	2125	1417	708	5500	6750	7646	unlimited

I. G

TARIFF QUOTA UNDER THE ANNEX TO PROTOCOL 1 TO THE ASSOCIATION AGREEMENT BETWEEN THE EUROPEAN COMMUNITY AND JORDAN

Quota number	CN code	Description	Customs duty	Quantity(tonnes)
				2002from 1 July to 31 December	2003 et seq.from 1 January to 31 December
					annual	half-yearly
09.4159	ex04069033	Sheep's milk cheese	exemption	100	100	50
	ex04069050

I. H

TARIFF QUOTAS UNDER ANNEX I TO THE AGREEMENT WITH THE KINGDOM OF NORWAYNotwithstanding the rules for the interpretation of the Combined Nomenclature, the wording of the description of the products is to be considered as having no more than an indicative value, the preferential arrangements being determined, within the context of this Annex, by the coverage of the CN codes.

in tonnes
Quota number	CN code	Description	Customs duty	Quota
				annual	six-monthly	2003/2004
						six-monthly from 1 July to 31 December 2003	from 1 January to 30 April 2004	from 1 May to 30 June 2004
09.4781	ex04069023	Norwegian Edam	exemption	3467	1733,5	1733,5	1155,7	577,8
	04069039	Jarlsberg
	ex04069078	Norwegian Gouda
	040690860406908704069088	Other cheeses
09.4782	040610	Fresh cheeses	exemption	533	266,5	266,5	177,7	88,8

ANNEX IIII. A

CONCESSIONS REFERRED TO IN ANNEX I TO REGULATION (EC) NO 2286/2002Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential arrangements being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are referred to, the applicability of the preferential arrangements is determined on the basis of the CN code and the corresponding description taken jointly.

CN code	Description	Reduction in customs duties(%)
0401		16
04031011 to 04031039		16
04039011 to 04039069		16
0404		16
040510		16
04052090		16
040590		16
17021100		16
17021900		16
21069051		16
23091015		16
23091019		16
23091039		16
23091059		16
23091070		16
23099035		16
23099039		16
23099049		16
23099059		16
23099070		16

II. B

PREFERENTIAL IMPORT ARRANGEMENTS — TURKEY

Serial number	CN code	Description	Country of origin	Import duty(EUR/100 kg net weight without further indication)
1	04069029	Kashkaval	Turkey	67,19
2	ex04069031ex04069050	Cheese made exclusively from sheep's milk or buffalo milk, in containers containing brine, or in sheep- or goatskin bottles	Turkey	67,19
3	ex04069086ex04069087ex04069088	Tulum peyniri, made from sheep's milk or buffalo milk, in packings of less than 10 kg	Turkey	67,19

II. C

PREFERENTIAL IMPORT ARRANGEMENTS — SOUTH AFRICANotwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the applicability of the preferential scheme being determined, for the purposes of this Annex, by the covereage of the CN code. Where ex CN codes are indicated, the applicability of the preferential scheme is determined on the basis of the CN code and the corresponding description taken jointly.

Quota number	CN code	Description	Country of origin	Import duty as % of basic duty
				Year
				2000	2001	2002	2003	2004	2005	2006	2007	2008	2009	2010
14	0401		Republic of South Africa	91	82	73	64	55	45	36	27	18	9	0
	04031011
	04031013
	04031019
	04031031
	04031033
	04031039
	040291		Republic of South Africa	100	100	100	100	100	83	67	50	33	17	0
	040299
	04039051
	04039053
	04039059
	04039061
	04039063
	04039069
	04041048
	04041052
	04041054
	04041056
	04041058
	04041062
	04041072
	04041074
	04041076
	04041078
	04041082
	04041084
	04061020	For quantities imported in excess of the quotas referred to in Annex I(E)
	04061080
	04062090
	040630
	04064090
	04069001
	04069021
	04069050
	04069069
	04069078
	04069086
	04069087
	04069088
	04069093
	04069099
	17021100
	17021900
	21069051
	23091015
	23091019
	23091039
	23091059
	23091070
	23099035
	23099039
	23099049
	23099059
	23099070

II. D

REDUCED DUTY UNDER ANNEX III TO THE AGREEMENT BETWEEN THE EUROPEAN COMMUNITY AND SWITZERLAND ON TRADE IN AGRICULTURAL PRODUCTS"Special milk for infants" means products free from pathogenic germs and which have fewer than 10000 revivifiable aerobic bacteria and fewer than two coliform bacteria per gram.Bergkäse includes the following names: Gaiser Bergkäse, Berner Bergkäse, Gstaader Bergkäse, Luzerner Bergkäse, Nidwaldner Bergkäse, Obwaldner Bergkäse, Schwyzer Bergkäse, St. Galler Bergkäse, Untervazer Bergkäse, Urner Bergkäse, Walliser Bergkäse, Zürcher Bergkäse, Glarner Bergkäse, Etivaz cheese.Synonym: Vacherin fribourgeois.

CN code	Description	Customs duty(EUR/100 kg net weight) from 1 June
		2002	2003	2004	2005	2006	2007 et seq.
04022911ex04049083	Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g, of a fat content by weight exceeding 10 %	43,80	43,80	43,80	43,80	43,80	43,80
ex040620	Grated or powdered cheese of a water content not exceeding 400 g/kg of cheese	exemption
040630	Processed cheese	exemption
ex04069013	Emmentaler of a fat content by weight of 45 % or more in the dry matter and matured for three months or more	6,58	5,26	3,95	2,63	1,32	0
ex04069015	Gruyère, Sbrinz, of a fat content by weight of 45 % or more in the dry matter and matured for three months or more	6,58	5,26	3,95	2,63	1,32	0
ex04069017	Bergkäse, Appenzell, of a fat content by weight of 45 % or more in the dry matter and matured for three months or more	6,58	5,26	3,95	2,63	1,32	0
ex04069018	Fromage fribourgeois, Vacherin Mont d'Or, Tête de moine of a fat content by weight of 45 % or more in the dry matter and matured:for at least two months in the case of fromage fribourgeois,for at least 17 days in the case of Vacherin Mont d'Or,for at least 75 days in the case of Tête de moine.	exemption
04069019	Glaris herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs	exemption
ex04069087	Grisons cheese	exemption
04069025	Tilsit	exemption

ANNEX ΙIIIΙI. A

TARIFF QUOTAS UNDER THE GATT/WTO AGREEMENTS SPECIFIED BY COUNTRY OF ORIGINUtilisation for this particular purpose will be monitored by applying the Community provisions laid down on the subject. The cheeses concerned are considered as processed when they have been processed into products falling within subheading 040630 of the combined nomenclature. Articles 291 to 300 of Regulation (EEC) No 2454/93 apply.Free-at-frontier value' means the free-at-frontier price or fob price in the country of export, plus an mount for delivery and insurance costs as far as the customs territory of the Community.

Quota number	CN code	Description	Country of origin	Annual quota from 1 January to 31 December(in tonnes)	Maximum quotaJanuary — June(quantities in tonnes)	Import duty(EUR/100 kg net weight)	Rules for completing IMA 1 certificates
09.4589	ex04051011ex04051019	Butter, at least six weeks old, of a fat content by weight of not less than 80 % but less than 82 % manufactured drectly from milk or cream without the use of stored materials, in a single, self-contained and uninterrupted process	New Zealand	76667	42167	86,88	See Annex IV
	ex04051030	Butter, at least six weeks old, of a fat content by weight of not less than 80 % but less than 82 %, manufactured directly from milk or cream without the use of stored materials, ina single, self-contained and ininterrupted process which may involve the cream passing through a stage where the butterfat is concentrated and/or fractionated (the processes referred to as "Ammix" and "Spreadable")
09.4515	04069001	Cheese for processing	New Zealand	4000		17,06	See Annex XI(C) and (D)
09.4522	04069001	Cheese for processing	Australia	500		17,06	See Annex XI(C) and (D)
09.4514	ex04069021	Whole Cheddar cheeses (of the conventional flat cylindrical shape of a net weight of not less than 33 kg but not more than 44 kg and cheeses in cubic blocks or in parallelepipedshape, of a net weight of 10 kg or more) of a fat content of 50 % or more by weight in the dry matter, matured for at least three months	New Zealand	7000		17,06	See Annex XI(B)
09.4521	ex04069021	Whole Cheddar cheeses (of the conventional flat cylindrical shape of a net weight of not less than 33 kg but not more than 44 kg and cheeses in cubic blocks or in parallelepiped shape, of a net weight of 10 kg or more) of a fat content of 50 % or more by weight in the dry matter, matured for at least three months	Australia	3250		17,06	See Annex XI(B)
09.4513	ex04069021	Cheddar made from unpasteurised milk, of a fat content of 50 % or more, by weight, in the dry matter, matured for at least nine months, with a free-at-frontier value per 100 kg net, of not less than:EUR 334,20 for whole cheesesEUR 354,83 for cheeses of a net weight of not less than 500 gEUR 368,58 for cheeses of a net weight of less than 500 g	Canada	4000		13,75	See Annex XI(A)
		The expression "whole cheeses" means:cheeses of the conventional flat cylindrical shape of a net weight of not less than 33 kg but not more than 44 kg.cubic blocks or parallelepipeds of cheese of a net weight of not less than 10 kg.

IΙI. B

TARIFF QUOTAS FIXED IN ACCORDANCE WITH DECISION 95/582/EC UNDER THE AGREEMENT WITH NORWAYNotwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, for the purposes of this Annex, by the covereage of the CN code. Where ex CN codes are referred to the applicability of the preferential arrangements is determined on the basis of the CN code and the corresponding description taken jointly.The concession applies to rectangular blocks or pieces packed in vacuum or inert gas provided that the packaging of such goods bears at least the following particulars:the name of the cheese,the fat content by weight in the dry matter,the packer responsible,the country of origin of the cheese.

Quota number	CN code	Description	Country of origin	Annual quota from1January to 31 December(tonnes)				Import duty(EUR/100 kg net weight)	Rules for completing IMA 1 certificates
				2001	2002	2003	2004 and following
09.4597	ex04069039	Jarlsberg of a minimum fat content of 45 % by weight in the dry matter, and of a minimum dry matter content of 56 % by weight, matured for at least three months:Whole cheeses with rind, from 8 to 12 kgRectangular blocks of a net weight not exceeding 7 kg Pieces packed in vacuum or inert gas, of a net weight of not less than 150 g but not exceeding 1 kg	Norway	2351	2266	2265	2351	66,41	See Annex XI,(G)
	ex04069086ex04069087ex04069088	Ridder, of a minimum fat content of 60 % by weigh in the dry matter, matured for at least four weeks:Whole cheeses with rind, from 1 to 2 kgPieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of not less than 150 g
09.4665	ex04061020ex04061080	Whey cheese		357	352	357	357	7,5	See Annex XI(H)
09.4666	040630	Processed cheese, not grated or powdered		—	—	—	8	43,8

III. C

PREFERENTIAL IMPORT ARRANGEMENTS — OTHER

Order No	CN Code	Description	Country of origin	Import duty(EUR/100 kg net weight without further indication)	Rules or completing IMA 1 certificates
1	ex04069029	Kashkaval, made exclusively from sheep's milk, matured for at least two months, of a minimum fat content of 45 % by weight in the dry matter and a minimum dry matter content, by weight, of 58 %, in whole cheeses not exceeding 10 kg, whether wrapped in plastic or not	Cyprus	67,19	See Annex XI(E)
2	ex04069031ex04069050	Cheese, except Halloumi, made exclusively from sheep's milk or buffalo milk, in containers containing brine, or in sheep or goatskin bottles	Cyprus	67,19	See Annex XI(F)
3	ex04069050ex04069086ex04069087ex04069088	Halloumi	Cyprus	27,63	See Annex XI(F)

ANNEX IVANNEX VANNEX VIANNEX VIIANNEX VIIaNotwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential arrangements being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are referred to, the applicability of the preferential arrangements is determined to the basis of the CN code and the corresponding description taken jointly.

1.Tariff quota under Annex I to the Association Agreement with the Republic of Chile

				Annual quantities (tonnes)(base = calendar year)
Quota No	CN code	Description	Applicable rate of duty (% of the MFN duty)	from 1.2.2003to 31.12.2003	2004	Annual increase from 2005
09.1924	0406	Cheese and curd	Exemption	1375	1500	75

2.Tariff quota under Annex VII to Regulation (EC) No 747/2001 as regards certain agricultural products originating in Israel

				Annual quantities (tonnes)(base = calendar year)
Quota No	CN Code	Description	Applicable rate of duty	2004	2005	2006	from 2007 onwards
09.1302	040410	Whey and modified whey	Exemption	824	848	872	896

ANNEX VIIICIRCUMSTANCES UNDER WHICH AN IMA 1 CERTIFICATE OR PART THEREOF MAY BE CANCELLED, AMENDED, REPLACED OR CORRECTED1.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. The customs authorities shall retain the corresponding import licence and send it to the import-license issuing authority, which shall amend it to convert it into a full-duty import licence for the quantity concerned in accordance with Article 36.2.Produce 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. In the case of New Zealand butter referred to in Annex III(A) under quota number 09.4589, the original product identification list shall be used for this purpose. 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.3.Change of Member State of destinationWhen 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.4.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.5.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, on the sixth working 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 five working 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.ANNEX IXANNEX XANNEX XIRULES FOR COMPLETING CERTIFICATESIn addition to boxes 1, 2, 4, 5, 9, 17 and 18 of the IMA 1 certificate, the following must be completed:A.As regards Cheddar cheeses listed under quota number 09.4513 in Annex IIIA and falling within CN code ex04069021:1.box 3, by specifying the buyer;2.box 6, by specifying the country of destination;3.box 7, by specifying, as appropriate:whole Cheddar cheesesCheddar cheese other than whole cheeses, of a net weight of not less than 500 gCheddar cheese other than whole cheeses, of a net weight of less than 500 g4.box 10, by specifying 'exclusively unpasteurised home-produced cows' milk';5.box 11, by specifying "at least 50 %";6.box 14, by specifying "at least nine months";7.box 15 and 16, by specifying the period for which the quota is valid.B.As regards Cheddar cheeses listed under quota numbers 09.4514 and 09.4521 in Annex III(A) and falling within CN code ex04069021:1.box 7, by specifying "whole Cheddar cheeses";2.box 10, by specifying "exclusively home-produced cows' milk";3.box 11, by specifying "at least 50 %";4.box 14, by specifying "at least three months";5.box 16, by specifying the period for which the quota is valid.C.As regards Cheddar cheeses intended for processing listed under quota numbers 09.4515 and 09.4522 in Annex III(A) and covered by CN code ex04069001:1.box 7, by specifying "whole Cheddar cheeses";2.box 10, by specifying "exclusively home-produced cows' milk";3.box 16, by specifying the period for which the quota is valid.D.As regards cheeses other than Cheddar cheese intended for processing listed under quota numbers 09.4515 and 09.4522 in Annex III(A) and covered by CN code ex04069001:1.box 10, by specifying "exclusively home-produced cows' milk";2.box 16, by specifying the period for which the quota is valid.E.As regards Kashkaval cheeses listed under serial number 1 in Annex III(C) and falling within CN code ex04069029:1.box 7, by specifying "Kashkaval cheese, made from sheep's milk, matured for at least two months, of a minimum dry matter content by weight of 58 %, in whole cheeses not exceeding 10 kg net, whether or not wrapped in plastic";2.box 10, by specifying "exclusively home-produced sheep's milk";3.box 11.F.As regards cheeses of sheep's milk or buffalo milk in containers containing brine, or in sheep- or goatskin bottles, and "Halloumi" cheese listed under serial numbers 2 and 3 in Annex III(C) and covered by CN codes ex04069031, ex04069050, ex04069086, ex04069087 and ex04069088:1.box 7, by specifying, as appropriate, "cheese of sheep's milk" or "cheese of buffalo milk" and "in containers containing brine" or "in sheep- or goatskin bottles" or "Halloumi" cheese, which is to be presented in individual plastic packings of a net content not exceeding 1 kg or in metal or plastic containers of a net content not exceeding 12 kg;2.box 10, by specifying, as appropriate, "exclusively home-produced sheep's milk" or "exclusively home-produced buffalo milk" or, in the case of "Halloumi" cheese, "home-produced milk";3.box 11 and 12.G.As regards Jarlsberg and Ridder cheeses listed under quota number 09.4597 in Annex III(B) and covered by CN codes ex04069039, ex04069086, ex04069087 and ex04069088:1.box 7, by specifying:either "Jarlsberg cheese", and as appropriate:whole cheeses, with rind, of a net weight of not less than 8 but not more than 12 kg,rectangular blocks of a net weight of not more than 7 kg,orpieces packed in vacuum or inert gas, of a net weight of at least 150 g and not more than 1 kg,or "Ridder cheese", and as appropriate:whole cheeses with rind of 1 kg to 2 kg,orpieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of at least 150 g;2.box 11, by specifying as appropriate "at least 45 %" or "at least 60 %";3.box 14, by specifying as appropriate "at least three months" or "at least four months".H.As regards whey cheese listed under quota number 09.4665 in Annex III(B) and covered by CN codes ex04061020 and ex04061080:1.box 7, by specifying "whey cheese".ANNEX XII

ISSUING BODIES

Third country	CN code and product description		Issuing body
			Name	Location
Australia	0406900104069021	Cheddar and other cheese for processing	Australian Quarantine Inspection Service	PO Box 60World Trade CentreMelbourne VIC 3005AustraliaTel.: (61 3) 92 46 67 10Fax: (61 3) 92 46 68 00
		Cheddar	Department of Agriculture, Fisheries and Forestry
Canada	04069021	Cheddar	Canadian Dairy CommissionCommission canadienne du lait	Building 55, NCC DrivewayCentral Experimental Farm960 Carling AvenueOttawa, Ontario K1A 0Z2Telephone: 1 (613) 792-2000Fax: 1 (613) 792-2009
Cyprus	ex0406902904069031ex04069050ex04069086ex04069087ex04069088	KashkavalCheese of sheep's milk or buffalo milkHalloumi	Minister of Trade, Industry and Tourism	1421 NicosiaCyprusTel.: (02) 86 71 00Fax: (02) 37 51 20
Norway	ex04061020ex04061080	Whey cheese	Norwegian Agricultural Authority	Postboks 8140 Dep,NO—0033 OsloNorwayTel.: (47 24) 13 10 00Fax: (47 24) 13 10 05e-mail: postmottak@slf.dep.noimal@slf.dep.no
	040630ex04069039ex04069086ex04069087ex04069088	Processed cheeseJarlsberg - Ridder
New Zealand	ex04051011	Butter	New Zealand Food Safety Authority	South Tower68-86 Jervois QuayPO Box 2835WellingtonNew ZealandTelephone: (64-4) 463 2500Fax: (64-4) 463 2501
	ex04051019	Butter	Ministry of Agriculture and Forestry
	ex04051030	Butter
	ex04069001	Cheese for processing
	ex04069021	Cheddar

ANNEX XIII

Despite the rules for the interpretation of the Combined Nomenclature, the description of the products is deemed to be indicative only.

CN code	Description	Dry matter content by weight (%)	Fat content by weight (%) in the dry matter	Fat content by weight (%)
04061020	Fresh cheese	58	71
040630	Processed cheese	—	56	—
04069001	Cheese for processing	65	52
04069013	Emmentaler	65	48
04069021	Cheddar	65	52
04069023	Edam	58	44
04069069	Hard cheeses	65	40
04069078	Gouda	59	50
04069081	Cantal, Cheshire, Wensleydale, etc…	64	52
04069099	Other cheeses			42

ANNEX XIV