(3)The COVID-19 pandemic constitutes an unexpected and unprecedented emergency that deeply affects all Member States and obliges them to take immediate action at national level to tackle the ongoing crisis as a priority by reallocating resources reserved for other issues. As a result of this crisis, several Member States are encountering difficulties in finalising by 31 December 2020 the development of IT systems necessary for the application of the rules laid down in Directives (EU) 2017/2455 and (EU) 2019/1995 as of 1 January 2021. Some Member States as well as postal and courier operators have therefore asked for the postponement of the dates of application of both Directive (EU) 2017/2455 and Directive (EU) 2019/1995.