(6)This Regulation should take into account that the use of ELAN is to become gradually mandatory in accordance with the dates of the transitional period laid down in Article 6 of Implementing Regulation (EU) 2025/1272. During the transitional period laid down in paragraphs 1 and 2 of that Article, licences may be based on the templates set out in Annex I to Implementing Regulation (EU) 2016/1239. In addition, during the transitional period laid down in Article 6 of Implementing Regulation (EU) 2025/1272 and until the use of ELAN becomes mandatory for customs authorities, documents falling under the scope of ELAN may be printed on paper.
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