Export Control (Tariff Rate Quotas—General) Rules 2021
89LEligible past exports
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89L Eligible past exports
A consignment is an eligible past export for UK WTO high quality beef for export to the United Kingdom in relation to a quota year if: (a) it is a consignment of UK WTO high quality 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 May that is 38 months before the start of the quota year; and (ii) ending on 30 April of the calendar year in which the quota year starts.
Note: This section does not apply in relation to the quota years beginning on 1 July 2021, 1 July 2022 and 1 July 2023 (see section 135).