Tariff quotas approved on the basis of Article 31 of the Treaty of the Functioning of the European Union (TFEU) constitute an exception to the normal state of affairs since they permit, during the period of validity of the measure and for a limited quantity, the total (total suspension) or partial waiver (partial suspension) of the normal duties applicable to imported goods (antidumping duties are not affected by these suspensions).
In the framework of several agreements that the European Union has concluded with third countries/territories, as well as in the framework of autonomous preferential arrangements for some beneficiary countries/territoiries, tariff concessions are provided for a pre-determined volume of goods. These tariff concessions are called "preferential tariff quotas".
Within these preferential tariff quotas, a predetermined volume of goods originating in a specified country/territory can benefit at import into the Union from a more favourable rate of duty than the normal third countries/territories duty mentioned in the combined nomenclature.
Entitlement to benefit from preferential tariff quotas is of course subject to presentation of the necessary evidence of origin.
Nevertheless, products originating in Western Sahara subject to controls by customs authorities of the Kingdom of Morocco shall benefit from the same trade preferences as those granted by the European Union to products covered by the Association Agreement.
As stated already for suspensions, for some economic sectors, it is necessary to stimulate competition by low tariffs, as we find in numerous industrial sectors.
Their role is to stimulate economic activity of Union industries, improving competitive capacity, creating employment, modernising structures etc.
They are normally granted to raw materials, semi-finished goods or components not available in the EU (suspensions) or which are available but in insufficient quantities (tariff quotas), but no tariff quotas are granted for finished products.
A request to open an autonomous tariff quota may be presented as such or result from the examination of a suspension request. In this connection, account will be taken, where appropriate, of consequential damage to any new production and of any manufacturing capacity, which could be made available in the Union or in a third country/territory with preferential tariff arrangements.
When identical, equivalent or substitute products are manufactured in sufficient quantities within the EU or by producers in a third country/territory with preferential tariff arrangements, the granting of a quota is normally excluded. The same applies where the measure could result in a distortion of competition in respect of the final products.
Council Regulation 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products (Official Journal L 458 of 22.12.2021, p.33) establishes the list of goods subject to these measures. It is regularly amended (in January and July each year) to take into consideration new requests presented by the Member States.
Information on the products currently examined by the Commission with the aid of the Economic Tariff Question Group.
More information and forms can be found in the Commission Communication concerning autonomous tariff suspensions and quotas (Official Journal C 363of 13.12.2011, p.6).
Council Regulation (EU) 2020/1706 of 13 November 2020 opening and providing for the management of autonomous Union tariff quotas for certain fishery products for the period 2021-2023 (Official Journal L 385, 13.11.2020, p. 3), establishes the list of fishery products subject to autonomous tariff quotas.
Most tariff quotas are managed by the Commission's Directorate-General responsible for Taxation and Customs Union on a 'first-come first-served' basis irrespective of where the goods are imported into the EU. The legal provisions governing the management of these tariff quotas are contained in Articles 49 to 54 of of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of the UCC.
Information about the current balances of those tariff quotas which are managed on a first-come first-served basis is available on-line.
Some tariff quotas are managed by the Commission's Directorate-General responsible for Agriculture and Rural Development through a system of import licences. Various Council and Commission Regulations contain the specific provisions for the management of these tariff quotas.