89AHEligible past exports—performance‑based access amount

89AH Eligible past exports—performance‑based access amount

(1) Subject to subsection (2), a consignment is an eligible past export for UK FTA beef for export to the United Kingdom in relation to a quota year if: (a) it is a consignment of UK FTA beef exported to the United Kingdom; 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 14 months before the start of the quota year; and (ii) ending on 31 October of the calendar year before the quota year starts. (2) For the initial quota year and the quota year following the initial quota year, treat a reference to eligible past export in the performance‑based method as a reference to the amount of tariff rate quota entitlement that was allocated to the applicant for UK WTO high quality beef for export to the United Kingdom in the quota year beginning on 1 July 2021.