Article 8 Exemption from import duties for young male bovine animals

The exemption from import duties for young male bovine animals originating from third countries and intended for fattening and consumption in the French overseas departments or Madeira falling within CN codes 0102 29 05, 0102 29 29 or 0102 29 49 shall apply under the condition that the imported animals are fattened for at least 120 days in the outermost region which issued the import licence.

The exemption from import duties shall be subject to the lodging of a security with the competent authority of the Member State of an amount as laid down for each eligible CN code in Annex II.

The fattening of the imported animals in the French overseas departments or Madeira for at least 120 days from the date of acceptance of the customs declaration of release for free circulation shall be a primary requirement within the meaning of Article 19(2) of Commission Implementing Regulation (EU) No 282/2012^f1.

Except in cases of force majeure, the security referred to in paragraph 2 shall be released only if proof is furnished to the competent authority of the Member State that the young male bovine animals have been fattened on the farm or farms indicated pursuant to point (b) of Article [35](1) of Commission Implementing Regulation (EU) No 180/2014^f2, and

The security shall be released immediately after such proof has been furnished.