(1)

The Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (2) (the Agreement’), was signed, on behalf of the Union, on 29 December 2020.

(2)

Part Two, Title I, Chapter 2 of the Agreement concerns the definition of the concept of ‘originating products’ and methods of administrative cooperation. Annex ORIG-2 (Product-specific rules of origin) to the Agreement sets out a list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status. Annex ORIG-2A lays down alternative rules that may be applied instead of the rules set out in Annex ORIG-2 (Product-specific rules of origin) for certain products to be considered as originating in the United Kingdom of Great Britain and Northern Ireland or in the Union within the limits of the applicable annual quota.

(3)

Products to which the alternative rules laid down in Annex ORIG-2A apply can be imported into the Union provided they comply with the conditions set out in that Annex.

(4)

In order to ensure their efficient management in respect of the applicable legislation of the Union, the annual quotas set out in Annex ORIG-2A should be managed on the basis of the chronological order of dates of acceptance of customs declarations for release for free circulation in accordance with the rules for the management of tariff quotas laid down in Commission Implementing Regulation (EU) 2015/2447 (3).

(5)

Pursuant to Article 12 of Council Decision (EU) 2020/2252 (4), ‘the Agreement’ is to be applied on a provisional basis as from 1 January 2021. In order to ensure the effective management and timely application of the origin quotas set out in Annex ORIG-2A to the Agreement, this Regulation should apply from that date.

(6)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,