15.12.2004 Official Journal of the European Union L 368/3 COMMISSION REGULATION (EC) No 2124/2004 of 14 December 2004 laying down detailed rules for the application of an import tariff quota for live bovine animals of a weight exceeding 160 kg and originating in Switzerland provided for in Council Regulation (EC) No 1922/2004 THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 1922/2004 of 25 October 2004 (') adopting autonomous and transitional measures to open a Community tariff quota for the import of live bovine animals originating in Switzerland, and in particular Article 2 thereof, Having regard to Council Regulation (EC) No 1254/1999 of 17 May 1999 on the common organisation of the market in beef and veal (), and in particular Article 32 thereof, Whereas: (1)  Council Regulation (EC) No 1922/2004 provides for the opening of a duty-free Community tariff quota on an autonomous and transitional basis for the period from the date of its entry into force to 30 June 2005 for the import of 4600 heads of all bovine live animals weighing more than 160kg and originating in Swit- zerland. Pursuant to Article 2 of that Regulation the detailed rules of application should be laid down in accordance with Article 32 of Regulation (EC) No 1254/1999. (2)  For the allocation of the tariff quota and given the products concerned it is appropriate to apply the method of simultaneous examination referred to in the second indent of Article 32(2) of Regulation (EC) No 1254/1999. (3)  To be eligible for the benefit of these tariff quotas, live animals should originate in Switzerland in conformity with the rules referred to in Article 4 of the () O] L 331, 5.11.2004, p. 7. (®» O] L 160, 26.6.1999, p. 21. Regulation as last amended by Commission Regulation (EC) No 1899/2004 (O] L 328, 30.10.2004, p. 67). Agreement between the European Community and the Swiss Confederation on trade in agricultural products (?) (hereinafter called the Agreement). (4 With a view to preventing speculation, the quantities available within the quota should be made accessible to operators able to show that they are genuinely engaged in trade of a significant scale with third countries. In consideration of this and in order to ensure efficient management, the traders concerned should be required to have imported a minimum of 50 animals during the year 2003 given that a consignment of 50 animals may be considered to be a normal load. Experience has shown that the purchase of a single consignment is a minimum requirement for a transaction to be considered real and viable. Operators in Hungary, Poland, the Czech Republic, Slovakia, Slovenia, Estonia, Latvia, Lithuania, Cyprus and Malta (hereinafter the new Member States) should be allowed to apply on the basis of imports from countries which for them were third countries during the year 2003. (5)  If such criteria are to be checked, applications must be presented in the Member State where the importer is entered in a VAT register. (6) In order to prevent speculation, importers no longer involved in trade in live bovine animals at 1 January 2004 should be denied access to the quota, a security should be fixed for import rights, licences should not be transferable and import licences should be issued to traders solely for the quantities for which they have been allocated import rights. (77  In order to provide a more equal access to the quota while ensuring a commercially viable number of animals per application, each application should respect a maximum and a minimum number of heads. (8) It should be stipulated that import rights are to be allocated after a reflection period and where necessary with a fixed percentage reduction applied. () O] L 114, 30.4.2002, p. 132.