As a result of the GATT Uruguay Round and following the EUs Enlargement in 2004, 1,300 tonnes (product weight) of New Zealand high-quality beef may be exported to the European Union annually. Imports within the Tariff Rate Quota ("TRQ") are referred to as "in-quota" and attract a 20% ad valorem duty. This quota is administered by the New Zealand Meat Board.
New Zealand may also compete to supply beef to the EU under the most favoured nation global quota for:-
53,000 tonnes for frozen meat of bovine animals
63,703 tonnes for frozen beef intended for processing
116,703 tonnes total
The most favoured nation quota is administered by the EU and attracts an ad valorem duty of 20%.
An out-of-quota tariff rate of 12.8% + 141.4 - 304.1 Euro per 100kg/net applies to product imported outside the quota. (The range of rates is a result of different rates for different products.) The out-of-quota tariff is administered by the EU.
All tariffs, including the 20% duty on imports "in-quota" are collected at point of entry.
Prior to the start of each Quota Year (which runs from 1 July to 30 June), the Board makes quota allocations to Qualifying Companies and New Entrants in accordance with the Quota Allowance Allocation System in Respect of EU High Quality Beef Tariff Rate Quota ("Quota Manual").
For a guide to the requirements of the quota allocation system refer to the Guidance Note to the EU High Quality Beef Quota Allowance Allocation System.
Appendix Three of the Quota Manual contains the forms that relate to the operation of the quota allocation system. These Quota Manual Forms are available for users to download. Once completed, the form(s) should be faxed, emailed or posted to the Board.
A PDF version of the manual is available here.