134Effect of cancelling tariff rate quota certificate after access amounts determined

134 Effect of cancelling tariff rate quota certificate after access amounts determined

(1) This section applies if: (a) the Secretary makes a determination under subsection 132(1); and (b) after the time for which the Secretary specified access amounts in the determination, the Secretary cancels a tariff rate quota certificate issued to a person for: (i) a consignment of EU high quality beef for export to the European Union in the quota year beginning on 1 July 2020; or (ii) a consignment of UK high quality beef for export to the United Kingdom in the quota year beginning on 1 July 2020. (2) To avoid doubt, this section (apart from subsection (3)) applies whether the tariff rate quota certificate was issued before or after the time for which the Secretary specified access amounts.

Note: Subsection (3) applies in certain circumstances when a certificate was issued before 1 January 2021.

(3) If the consignment is a consignment of UK high quality beef for which a certificate was issued on the basis that it was a consignment of EU high quality beef for export to the European Union then, at the time the tariff rate quota certificate is cancelled: (a) the person’s tariff rate quota entitlement for UK high quality beef for export to the United Kingdom in the quota year is increased by the amount (if any) that the person’s tariff rate quota entitlement for EU high quality beef for export to the European Union in the quota year was reduced when the certificate was issued; and (b) despite subsection 119(5), the person’s tariff rate quota entitlement for EU high quality beef for export to the European Union in the quota year is not increased.

Note: For other consignments, the same tariff rate quota entitlement that was reduced when the certificate was issued will be increased upon cancellation because the certificate is taken never to have been issued (see subsection 119(5)).

(4) At the time the tariff rate quota certificate is cancelled, the uncommitted annual access amount for the quota type of the consignment and the quota year is taken to be increased by: (a) if the person’s tariff rate quota entitlement for the quota type and quota year is increased by the cancellation—the difference (if any) between the weight of the consignment and the amount of that increase; or (b) if the person’s tariff rate quota entitlement is not increased—the weight of the consignment. (5) If the tariff rate quota certificate is cancelled before the reclamation day for the quota type of the consignment and quota year then, at the time the certificate is cancelled, the uncommitted new entrant access amount for the quota type and the quota year is taken to be increased by the weight (if any) for which the certificate was issued using new entrant access quota. (6) If the tariff rate quota certificate is cancelled before the reclamation day for the quota type of the consignment and quota year then, at the time the certificate is cancelled, the uncommitted standard access amount for the quota type and quota year is taken to be increased by: (a) if the person’s tariff rate quota entitlement for the quota type is increased by the cancellation—the difference (if any) between the weight for which the certificate was issued using standard access quota and the amount of that increase; or (b) if the person’s tariff rate quota entitlement is not increased—the weight (if any) for which the certificate was issued using standard access quota.