How it Works
New Zealand origin High Quality Beef products can be exported to the UK at the following quantities, subject to the specified tariffs.
|Product type||High Quality Beef|
|Annual quota amount||454 tonnes (product weight)|
|Quota Year||1 July - 30 June|
|In-quota tariff rate||20% ad valorem duty|
|Out-of-quota tariff rate*||12.0% + 118.0 - 254.0|
* Rates are quoted in GBP per 100kg/net
The range of rates reflects different rates for different products
Some quick definitions:
“Qualifying Product” is export-classified steer and heifer of fat classes A, L, P, T and F and muscling classes 1 and 2, slaughtered in EU Listed Premises.
“At Time of Slaughter” is a figurative term, referring to when the semi-dressed carcase crosses the scales and ownership changes from the farmer to the buyer/quota holder/qualifying company.
“Production Seasons” are one year commencing the nearest Sunday to 1 October, and ending the nearest Saturday to 30 September in the following calendar year.
“New Entrant Period” means in relation to a New Entrant, the Quota Year for which a New Entrant is first allocated Reserved Quota Allowance and the two following Quota Years.
“Association” as defined in Section 14, Paragraph C, part 2(g) of the Quota Manual.
Who is quota allocated to?
There are two categories of recipients: Qualifying Companies and New Entrants.
Qualifying Companies hold export registration and have been the Owners of Qualifying Product at Time of Slaughter, over any of the three preceding Production Seasons.
New Entrants are companies that fit the following criteria:
- Hold of export registrations prior to the use of Reserved Quota Allowance.
- Have the ability to process, or have processed, as the Owners of Qualifying Product at Time of Slaughter, and sell the volume of Qualifying Product on which the allocation of Reserved Quota Allowance is based.
- Have not been allocated General or Reserved Quota Allowance during the three years prior to the applicable New Entry Period.
- Are a “New Entrant” as defined in Section 2 of the Quota Manual.
How is quota allocated?
Ninety-eight per cent of the quota is allocated as General Quota Allowance to Qualifying Companies. It is allocated to companies according to their share of the sum of all companies’ Production Histories for the preceding three Production Seasons.
The remaining 2% is available to allocate as Reserved Quota Allowance to New Entrants, who can apply for a period of three-years after which they would become a Qualifying Company.
Allocation is based on:
|Year 1||an estimate of production for the season commencing in October, prior to the start of the quota year|
|Year 2||one season’s actual production history and an estimate for this Year 2 season|
|Year 3||the actual production history from Years 1 and 2 and an estimate for this Year 3 season|
The amount of Reserved Quota Allowance calculated is reduced by the amount of General Quota Allowance a company's Production History earns in the preceding quota year.
If there is insufficient Reserved Quota Allowance available, the amount allocated to each New Entrant is abated pro-rata between them.
Allocations of Reserved Quota Allowance are conditional upon New Entrants meeting certain criteria and annual production estimates. The ability to use Reserved Quota Allowance is earned progressively during a Production Season. It becomes unconditional, as criteria are met and in proportion to the New Entrant’s actual production.
Acquiring and selling quota
General or Unconditional Reserved Quota Allowance holders can transfer all or part of their quota allowance for the relevant Quota Year to a holder of an export registration.
Complete and sign the Transfer form and submit to the Board. The transfer takes effect upon Board confirmation
Download Transfer of UK High Quality Beef Quota Allowance form below.
Acquiring and selling Production History
A holder of Production History may transfer all or part of its Production History for a given Production Season to a Qualifying Company or a New Entrant.
Complete and sign the Transfer form and submit to the Board. The transfer takes effect upon Board confirmation and will be valid for any future Quota Years, in terms of the General Quota Allowance Allocation formula.
Download Transfer of EU High Quality Beef Production History form below.
Quota allowance application closing dates
|General Quota Allowance applications close||15 April|
|Reserved Quota Allowance applications close||1 March|
Certificates of Authenticity
A Certificate of Authenticity is required for product to be imported within the terms of the Tariff Rate Quota (TRQ).
The exporter must submit completed certificates – showing the details of the consignment – to the Board for authorisation.
Before submitting a certificate to the Board, exporters must ensure procedures for the plant/s that are producing the High Quality Beef are approved and audit-verified at the required frequency.
The exporter is responsible for forwarding the certificate on to the importer.