TQGN2100 - General principles: acceptance of Tariff Quota (TQ) claims

Making a claim

Tariff Quota relief is not granted automatically. A claim must be made. The claimant must show the appropriate Tariff Quota Order Number in box 39 of the C88/SAD and offer a valid security for the non-quota rate of duty if the quota is on 'critical' status.

Date of claim to TQ

Tariff Quota relief is allocated on a first-come-first-served basis until the quota is exhausted. It is essential, therefore, that the correct date of claim is established.

The date of the claim to TQ is determined by reference to:

• the date of acceptance of the entry to free circulation. 'Acceptance' is defined in the Tariff Volume 3 part 3 paragraph 1.5 and broadly equates to:

• the date of production of the preference and other documents required to claim the quota where appropriate
• the date of provision of valid security for the non-quota rate of duty where appropriate.
• the date that the claimant registers his claim to TQ.

The date of the claim to Tariff Quota is the date when all of these conditions are first met.

Incomplete claims

A TQ claim may be incomplete even if the goods have been accepted into free circulation, for example when TQ relief depends on production of preference or other documents that have not been produced.

In these cases you may release the goods, but do not forward the claim until all the conditions have been met. It is the date that all documents are produced and security for duty is provided (where applicable) that determines eligibility to relief. If by that time the quota had exhausted, the claim would fail.

The importer must provide security for the non-quota rate of duty before the goods are released when the quota is critical. Preference documents must normally be produced within their period of validity. These are listed in Notice no. 826 and are:

However, if a certificate which is otherwise valid is presented after the expiry date it should be accepted if the goods were entered before the expiry date.

Belated claims

Belated claims can be considered under the following conditions.

1. Where an EC Regulation allows retroactive claims for new Tariff Quotas.
   
   
2. In the case of an exhausted quota either an increase in the quota allocation or the return of a substantial amount.
   
   
3. An importer does not make a claim to an available quota at the time of entry to free circulation.
   
   
4. The claim is incomplete (see above).
   
   

In the case of a. and b. the date of claim will normally be the date of entry to free circulation. For c. and d. the date that the belated claim is received is considered to be the date of claim providing all the preference or other documents have been presented either at the time of the belated claim or earlier. If an amendment to the entry is required it is the date that the amendment is accepted that is the date of claim, assuming that all of the necessary preference or other documents have been presented.

Such a belated claim must be taken against the quota available at the time the goods were entered to free circulation, whether or not that quota has re-opened for a following period. If the quota is not exhausted, treat the claim in the normal way but where the quota has re- opened for a following period ensure that the schedule clearly shows the proper quota period.

Where there is any doubt, consult the Central Tariff Quota Unit (CTQU).

Invalid claims

Refer unacceptable claims to the importer urgently for correction or completion. Delay in making corrections can lead to loss of TQ relief.

Rejected claims

Where claims cannot be rectified, reject them locally and note the entry with the reasons. There is no need to advise the CTQU.

Unsuccessful claims - quota exhausted

Importers occasionally request that goods be warehoused or re-warehoused, having failed a claim to quota relief. They may think that the same goods can be resubmitted for relief when the particular quota reopens. There is no legal provision for this action and all such requests must be refused.