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HMRC internal manual

CAP imports

Controls on the importation of reduced rates of duty on beef: high quality fresh, chilled, and frozen beef, and frozen buffalo meat

Import quotas for the import of certain kinds of beef from Argentina, Australia, Uruguay, Brazil, New Zealand, United States, and Paraguay were opened under Regulation 810/2008.

The commodity codes the quotas are applicable to are:



0206 1095, and

0206 2991.

For the United States, the quotas can be used for all these codes. For the other countries, only some of the codes are eligible for the quotas, and these vary between each country.

There are two quotas, one covering frozen buffalo meat under quota number 04.4001, and the other high quality fresh, fresh, chilled, or frozen meat of bovine animals.

To be eligible for the quotas, a licence must be presented which has one of the above quota numbers on it, and the commodity codes to which it relates. For imports from the United States, a certificate of authenticity also needs to be presented. These are valid for three months from the date of issue, but if issued in April, May or June, they are only valid until 30 June.

Under the quotas, the duty rate payable is 20%.