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HMRC internal manual

CAP imports

Regulatory control procedures on importations of milk and milk products: IMA certificates

Certain quotas, detailed in Annex III of the above regulation, require the presentation of an Inward-Monitoring Arrangement 1 (IMA1) certificate.

Importers obtain a reduced duty rate by presenting an IMA1 certificate together with the licence when entering the goods to free circulation.

The validity of IMA1 certificates is the same as that for the accompanying licence or 31 December of the year of issue, whichever is the earlier. Examples of IMA1 certificates, together with a list of authorised issuing agencies are included in Annexes IX, X and XII to the regulation.

The requirements for the clearance of reduced rate milk and milk products are prescriptive and the procedures shown in the Examination and Sampling Good Practice Guide and the New Zealand Butter Imports Quota Good Practice Guide must be strictly observed.