Commission Implementing Regulation (EU) 2023/1142 of 9 June 2023 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 as regards the quantities that may be imported under certain tariff quotas following the agreement between the European Union and the United States of America

Annexes II, III, VIII, and X are amended in accordance with Annex I to this Regulation.

Annex I is amended in accordance with Annex II to this Regulation.

1 With regard to the amendments introduced by Article 1, where the tariff quota period of a given tariff quota has already started on the day of entry into force of this Regulation, the difference between the new quantity and the quantity already allocated shall be made available: (a) from the first application period after the entry into force of this Regulation, if the tariff quota period is not divided into sub-periods; (b) according to the specific rules applicable to each tariff quota, if the tariff quota has a period divided in sub-periods. If one or more sub-periods have already expired at the moment of the entry into force of this Regulation, the difference between the new quantity available in the sub-periods expired before the entry into force of this Regulation and the quantity actually allocated shall be made available as from the first application period after the entry into force of this Regulation.

2 With regard to the amendments introduced by Article 2, the difference between the new quantity and the quantity already released for free circulation before the entry into force of this Regulation shall be made available from the day of entry into force of this Regulation. In case of an increase of the quantity set out in Annex I to Implementing Regulation (EU) 2020/1988, if on the day of entry into force of this Regulation the relevant tariff quota period has already started and the quantity previously available is exhausted, the difference between the new quantity and the previous quantity shall be allocated to operators following the chronological order of the acceptance date of the customs declaration for release for free circulation. Operators who imported their goods out of quota before the entry into force of this Regulation, and who will benefit of the allocation of the additional quantity, shall be reimbursed the difference between the duty already paid and the in-quota duty. In case of a decrease of the quantity set out in Annex I to Implementing Regulation (EU) 2020/1988, if on the day of entry into force of this Regulation the relevant tariff quota period has already started and a quantity higher than the new one has already been released for free circulation, operators shall not be required to pay any additional duty for the in-quota quantities imported exceeding the new available volumes.

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union. Article 1 shall apply from the first licence application period starting after the entry into force of this Regulation.