74HEligible past exports for cotton

74H Eligible past exports for cotton

(1) A consignment is an eligible past export for cotton for export to India in relation to the initial quota year or either of the next 2 quota years if it is a consignment of cotton exported to India in the period: (a) beginning on the 1 November that is 26 months before the start of the quota year; and (b) ending on 31 October of the calendar year before the quota year starts. (2) A consignment is an eligible past export for cotton for export to India in relation to a quota year other than a quota year to which subsection (1) applies if: (a) it is a consignment of cotton exported to India; and (b) a tariff rate quota certificate was issued in relation to the consignment in the period: (i) beginning on the 1 November that is 26 months before the start of the quota year; and (ii) ending on 31 October of the calendar year before the quota year starts.