When an importer claims Tariff Quota (TQ) relief and you are
uncertain of the outcome of the claim, secure the non-quota rate of
duty. Table 2 at
TQGN3100 provides more information on
the securities which can be accepted.
This situation would arise when:
Security may be given by:
In either case the guarantee must be endorsed by an approved financial institution listed in A4-1 (Receipt, custody and disposal of money) Appendix E.
Such claims cannot be accepted without some form of security. Provisional claims may not be made while the goods remain in Customs charge. Claims can be made only for goods in free circulation. The goods may not be regarded as warehoused goods pending the outcome of a claim. Reject attempts to make claims in these circumstances.
The NIDAC are responsible for setting up, maintaining and cancelling guarantees on Customs Handling of Import and Export Freight (CHIEF). Guarantee applications are to be sent to them.
Importers requesting delivery at the quota rate against a standing guarantee must endorse the entry
'I/we request delivery at the tariff quota rate under the conditions of standing guarantee number..........'.
The importer or authorised agent is to sign and date the request.
There is no need to send the NIDAC an advice of transactions under guarantees as they are advised through CHIEF of all entries proper to them.