HMRC has released statutory guidance providing the reference documents required under The Customs (Tariff Quotas) (EU Exit) Regulations 2020. These documents specify product-specific tariff-rate quotas, including volume limits and applicable rates, as well as lists of eligible goods and their permitted uses. Businesses importing quota-managed goods must consult these documents to understand their obligations and eligibility under the post-Brexit customs framework.
Source: HMRC (GOV.UK) – Read the original