
Article 1 
Union tariff quotas are opened for sheep meat and goat meat and for processed sheep meat originating in Iceland, as set out in the Annex.
Article 2 
The tariff quotas set out in the Annex shall be managed in accordance with Articles 49 to 54 of Implementing Regulation (EU) 2015/2447.
Article 3 
In order to be eligible to benefit from the tariff quotas set out in this Regulation, the goods listed in the Annex shall comply mutatis mutandis with the rules of origin and other provisions set out in Protocol 3 to the Agreement between the European Economic Community and Iceland, as amended by Decision No 2/2005 of the EC-Iceland Joint Committee concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation.
Article 4 
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 September 2018.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 28 August 2018.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX

Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording of the description of the products shall be considered as having no more than an indicative value, the scope of the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes as applicable at the time of the adoption of this Regulation. Where ex CN codes are indicated, the preferential scheme is to be determined by the application of the CN Code and the corresponding description taken together.

Order No CN Code TARIC subdivision Description of Products Quota Period Quota volume (in tonnes net weight unless otherwise specified) Rate of quota duty (%)
09.0833 0204  Sheep meat From 1.9.2018 to 31.12.2018 [2 117] 0
0210 99 210210 99 29  From 1.1.2019 to 31.12.2019 2 783
ex 0210 99 85 10 For each calendar year from 1.1.2020 3 050
09.2118 1602 90 91  Processed sheep meat From 1.9.2018 to 31.12.2018 67 0
From 1.1.2019 to 31.12.2019 233
For each calendar year from 1.1.2020 300
