(5)Annex 72-04 to the Implementing Regulation, on the business continuity procedure for Union transit, has been amended by Commission Implementing Regulation (EU) 2020/893note. The validity of the paper-based comprehensive guarantee certificates and guarantee waiver certificates was prolonged in order to allow for more flexibility in the business continuity procedure in transit and reduce the formalities and costs incurred by customs authorities. Therefore, Article 79 of Appendix I to the Convention and point 19.3, Chapter III, Annex II to Appendix I to the Convention, which mirror point 19.3, Chapter III, Part I, Annex 72-04 to the Implementing Regulation, should be amended accordingly.
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