
Article 1 

1. This Regulation opens import tariff quotas for bulls, cows and heifers other than for slaughter of certain Alpine and mountain breeds as given in the Annex.
2. The quotas given in the Annex to this Regulation shall be administered in accordance with Articles 308a, 308b and 308c(1) of Regulation (EEC) No 2454/93. Article 308c(2) and (3) of that Regulation shall not apply.
3. The quotas referred to in paragraph 1 shall be opened on an annual basis, from 1 July of every year to 30 June of the following year (import quota periods).
Article 2 

1. For the purposes of this Regulation, animals as referred to in Article 1(1) shall be other than for slaughter where they are not slaughtered within four months of the date of acceptance of the declaration of release for free circulation.Derogations may be granted in duly proven cases of force majeure.
2. To qualify under the import tariff quota covered by order number 09.4197, the following documents must be presented:
(a) for bulls: a pedigree certificate;
(b) for cows and heifers: a pedigree certificate or a certificate of registration in a herdbook certifying the purity of the breed.
Article 3 

1. In accordance with Article 166 of Regulation (EC) No 450/2008, the animals imported shall be supervised to ensure that they are not slaughtered in the four months following their release for free circulation.
2. Importers shall lodge a security with the competent customs authorities to ensure that the non-slaughter requirement referred to in paragraph 1 is complied with and that unpaid duties are collected where that requirement is not met. The amount of that security shall be the difference between the Common Customs Tariff duty and the duty given in the Annex applicable on the date of release for free circulation of the animals concerned.
3. The security provided for in paragraph 2 shall be released immediately where proof is presented to the customs authorities concerned that the animals:
(a) have not been slaughtered within the four months following the date of their release for free circulation; or
(b) they have been slaughtered within that period for reasons of force majeure or for health reasons or have died of disease or as a result of an accident.
Article 4 
Regulation (EC) No 659/2007 is repealed. However, it shall continue to apply to duties arising from licences issued before 1 July 2009 up to the time they expire.
Article 5 
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.
It shall apply from 1 July 2009.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 26 May 2009.
For the Commission
Mariann FISCHER BOEL
Member of the Commission
ANNEX

Irrespective of the rules for the interpretation of the Combined Nomenclature, the wording of the product description must be considered to have merely indicative value, since the applicability of the preferential arrangements is determined in the context of this Annex by the scope of the CN code. Where ex CN codes are indicated, the applicability of the preferential scheme is determined on the basis of the CN code and the corresponding description taken jointly.

Order No CN code Taric code Description Quota volume(head of cattle) Customs duty
09.0114 ex 0102 90 05 0102 90 05 *20*40 Cows and heifers other than for slaughter of the following mountain breeds: grey, brown, yellow and mottled Simmental breeds and Pinzgau breed 710 6 %
ex 0102 90 29 0102 90 29 *20*40
ex 0102 90 49 0102 90 49 *20*40
ex 0102 90 59 0102 90 59 *11*19*31*39
ex 0102 90 69 0102 90 69 *10*30
09.0115 ex 0102 90 05 0102 90 05 *30*40*50 Bulls, cows and heifers other than for slaughter of the following breeds: mottled Simmental breed and Schwyz and Fribourg breeds 711 4 %
ex 0102 90 29 0102 90 29 *30*40*50
ex 0102 90 49 0102 90 49 *30*40*50
ex 0102 90 59 0102 90 59 *21*29*31*39
ex 0102 90 69 0102 90 69 *20*30
ex 0102 90 79 0102 90 79 *21*29