Export Control (Tariff Rate Quotas—General) Rules 2021
117When tariff rate quota certificate has effect
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117 When tariff rate quota certificate has effect
(1) If a tariff rate quota certificate in relation to a consignment of a quota type for export in a quota year is issued before the start of the quota year, the certificate has no effect before the start of the quota year. (2) A tariff rate quota certificate in relation to a consignment of a kind of goods for export to a destination in a quota year ceases to have effect if the consignment is not accepted for entry to that destination before: (a) the end of the quota year; or (b) if the relevant destination authority has set an earlier expiry date for certificates of that kind—that expiry date.