
Article 1 
In Article 1 of Implementing Regulation (EU) 2019/386, paragraph 3 is replaced by the following:

3.. By way of derogation from paragraph 1, where for a tariff rate quota the quota period begins before the day from which Article 1(2) of Regulation (EU) 2019/216 applies and ends after that day, the apportionment of the quantities to be allocated from that day under the tariff rate quota concerned shall be made as follows for the Union:

((a)) if the quantities allocated in the Member States other than the United Kingdom before the day from which Article 1(2) of Regulation (EU) 2019/216 applies are equal or higher than the quantity set out in the third column of Annex I to this Regulation as regards tariff rate quotas managed by the simultaneous examination method or Annex II to this Regulation as regards tariff rate quotas managed by the “first come, first served” method, no additional quantities shall be available for allocation;
((b)) if the quantities allocated in the Member States other than the United Kingdom before the day from which Article 1(2) of Regulation (EU) 2019/216 applies are less than the quantity set out in the third column of Annex I to this Regulation as regards tariff rate quotas managed by the simultaneous examination method or Annex II to this Regulation as regards tariff rate quotas managed by the “first come, first served” method, the quantity available for allocation shall be the difference between the quantity set out in the third column of Annex I or Annex II to this Regulation and the quantities already allocated in those Member States.
However, where the quantities allocated in the United Kingdom before the day from which Article 1(2) of Regulation (EU) 2019/216 applies are greater than the difference between the EU-28 quantity as set out in the WTO schedule of the Union and the EU-27 quantity set out in the third column of Annex I or Annex II to this Regulation, those exceeding quantities shall be deducted from the quantity available for allocation in the Member States other than the United Kingdom from the day from which Article 1(2) of Regulation (EU) 2019/216 applies.
Within two working days from the day from which Article 1(2) of Regulation (EU) 2019/216 applies, the Commission shall publish, by means of an appropriate web publication, the quantities available for each tariff rate quota referred to in the first subparagraph of this paragraph on the day from which Article 1(2) of that Regulation applies.’
Article 2 
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 15 December 2020.
For the Commission
The President
Ursula VON DER LEYEN