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HMRC internal manual

CAP imports

HM Revenue & Customs
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Regulatory control procedures on importations of cereals: Medium and low quality wheat

A quota for these commodities was opened under Regulation 1067/2008, reducing the duty to 12%. A licence referring to this Regulation must be presented which should also state the country of origin. A certificate of origin is also required.

A situation has arisen in recent times where cereal thought by the importer to be high quality has been entered on CHIEF accordingly, but the importer asks for the cereal to be entered under this quota if it fails analysis. This is not permissible unless the importer holds a quota licence and the licence is valid on the date of the entry. This situation has been particularly prevalent on imports from Kazakhstan.