Export Control (Tariff Rate Quotas—General) Rules 2021
105Eligible past exports
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105 Eligible past exports
FTA butter (1) A consignment is an eligible past export for FTA butter for export to the United States of America in relation to a quota year if: (a) it is a consignment of FTA butter exported to the United States of America; and (b) a tariff rate quota certificate was issued in relation to the consignment in the period: (i) beginning on the 1 December that is 37 months before the start of the quota year; and (ii) ending on 30 November of the calendar year before the quota year starts. FTA cheddar cheese (2) A consignment is an eligible past export for FTA cheddar cheese for export to the United States of America in relation to a quota year if: (a) it is a consignment of FTA cheddar cheese exported to the United States of America; and (b) a tariff rate quota certificate was issued in relation to the consignment in the period: (i) beginning on the 1 December that is 37 months before the start of the quota year; and (ii) ending on 30 November of the calendar year before the quota year starts.