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Customs duty - release for free circulation - tariff quota - original declaration defective - lodgement of amended declaration - whether consignment subject to duty - whether amended declaration accepted before quota exhausted

RI Ltd imported a consignment of potatoes from Egypt. A quota for the importation of Egyptian potatoes into the EC was in force. If potatoes were imported before the quota was exhausted, no customs duty or a reduced customs duty was payable on the importation; otherwise full duty was payable. It was not until some time after the quota was exhausted that the date of its exhaustion was announced. When a quota was nearly exhausted it was said to be critical and importers were required either to pay the duty or provide security for it. The consignment in this case was due to arrive in the evening of 2 March 1995. On the morning of 1 March RI Ltd's forwarding agents rang the quota unit and were told that the quota was open. On 2 March, as