1.9.2006 Official Journal of the European Union L 238/13 COMMISSION REGULATION (EC) No 1301/2006 of 31 August 2006 laying down common rules for the administration of import tariff quotas for agricultural products managed by a system of import licences THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1784/2003 of 29 September 2003 on the common organisation of the market in cereals (1), and in particular Articles 9(2) and 12(1) thereof, and the corresponding articles of the other Regulations on the common organisation of the markets in agricultural products, Whereas: () O] L 270, 21.10.2003, p. Commission Regulation (EC) No 19.7.2005, p. 11). The Community has undertaken to open import tariff quotas for certain agricultural products. In some cases imports of products under such import tariff quotas are subject to an import licensing system. Council Regulation (EC) No 3290/94 of 22 December 1994 on the adjustments and transitional arrangements required in the agriculture sector in order to implement the agreements concluded during the Uruguay Round of multilateral trade negotiations (3), as well as various agreements concluded between the Community and certain third countries and Council Decisions opening import tariff quotas on an autonomous basis provide for different management methods in respect of import tariff quotas subject to an import licensing system. In order to simplify and improve the effectiveness and usefulness of the administration and control mechanisms, common conditions should be laid down for the admin- istration of import tariff quotas subject to an import licensing system and which have to be managed by a method according to which licences are allocated in proportion to the overall quantities requested (hereinafter the ‘simultaneous examination method’), or a method of import based on documents to be issued by third countries. Such provisions should also contain rules on the submission of applications and licences which should apply where necessary in addition to or by way of dero- gation from certain provisions of Commission Regulation 78. Regulation as amended by 1154/2005 (O] L 187, (» O] L 349, 31.12.1994, p. 105. Regulation as last amended by Regulation (EC) No 1340/98 (O] L 184, 27.6.1998, p. 1). (EC) No 1291/2000 of 9 June 2000 laying down common detailed rules for the application of the system of import and export licences and advance fixing certificates for agricultural products (3). A single annual import quota period should be opened in respect of all the import tariff quotas falling within the scope of this Regulation. However, in some cases, there may be a need to provide for subperiods within the annual import quota period. Experience shows that provisions need to be laid down to deter inaccurate documents from being presented. A suitable penalty system should therefore be established and the cases where no penalties are to be applied should be determined. Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (*) applies for the management of tariff measures. Pursuant to Article 1 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (°), Regulation (EEC) No 2454/93 is applicable without prejudice to specific provisions laid down in other fields. Such specific provisions exist for the management of import tariff quotas for agricultural products managed by a system of import licences. However, the rules on Community surveillance as set out in Article 308d of Regulation (EEC) No 2454/93 should apply to improve controls. As regards the simultaneous examination method, detailed rules covering the submission of licence appli- cations and the necessary information should be laid down. In that connection, in order to improve controls, provision should be made for applicants to be able to submit not more than one import licence appli- cation for the same quota order number in respect of a given import tariff quota period or subperiod, as the case may be. Moreover, such applications should be lodged only in a Member State in which the applicant is estab- lished and registered for VAT purposes. (}) OJ L 152, 24.6.2000, p. 1. Regulation as last amended by Regu- lation (EC) No 1233/2006 (O] L 225, 17.8.2006, p. 14). () OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu- lation (EC) No 402/2006 (O] L 70, 9.3.2006, p. 35). (®) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu- lation (EC) No 648/2005 of the European Parliament and of the Council (O] L 117, 4.5.2005, p. 13).