Contents
- (1) Article 2 is replaced by the following: ‘Article 2Other ap…
- (2) in Article 6, paragraph 5 is replaced by the following: ‘5…
- (3) Article 7 is replaced by the following: ‘Article 7Details…
- (4) in Article 11, the following paragraphs 5 and 6 are added:…
- (5) Article 12 is replaced by the following: ‘Article 12Detail…
- (6) in Article 15, paragraph 1 is replaced by the following: ‘…
- (7) Article 15a is replaced by the following: ‘Article 15aCert…
- (8) in Article 16, paragraphs 3, 4 and 5 are replaced by the f…
- (9) Article 17 is amended as follows:
- (10) Articles 22 and 23 are replaced by the following: ‘Article…
- (11) Articles 28 and 29 are replaced by the following: ‘Article…
- (12) Article 29a is amended as follows:
- (13) Article 34 is amended as follows:
- (14) Article 35 is replaced by the following: ‘Article 35Sugar…
- (15) in Article 39(1), point (a) is replaced by the following:
- (16) Article 43 is amended as follows:
- (17) Article 44 is replaced by the following: ‘Article 44Applic…
- (18) in Article 45, paragraph 2 is replaced by the following: ‘…
- (19) Article 46a is amended as follows:
- (20) in Article 47, paragraph 1 is replaced by the following: ‘…
- (21) in Article 49, paragraphs 2 and 3 are replaced by the foll…
- (22) in Article 50, paragraphs 2 and 3, are replaced by the fol…
- (23) Article 53 is amended as follows:
- (24) Article 54 is amended as follows:
- (25) Article 59 is amended as follows:
- (26) in Article 61, paragraph 3 is replaced by the following: ‘…
- (27) in Article 64, paragraph 4 is replaced by the following: ‘…
- (28) in Article 71, paragraph 1 is replaced by the following: ‘…
- (29) Article 72 is amended as follows:
- (30) in Title IV ‘Final provisions’, after Article 72, the foll…
- (31) Annexes II to XIV are amended in accordance with Annex II…
- (32) a new Annex XVIII is added, the text of which is set out i…
Article 2Amendments to Implementing Regulation (EU) 2020/761#
Implementing Regulation (EU) 2020/761 is amended as follows:
(1)Article 2 is replaced by the following:‘Article 2Other applicable rulesRegulation (EU) No 952/2013 of the European Parliament and of the Councilnote, Commission Implementing Regulation (EU) No 908/2014note, Implementing Regulations (EU) 2015/2447 and (EU) 2016/1239, and Commission Implementing Regulation (EU) 2025/1272note shall apply, unless otherwise provided for in this Regulation.notenotenote
(2)in Article 6, paragraph 5 is replaced by the following:‘5.By way of derogation from paragraph 3, where a tariff quota covers different product codes, origins or different duty rates, operators may apply for the different product codes or countries of origin or different duty rates per month. Such applications shall be lodged at the same time. The licence issuing authorities shall regard them as a single application.Moreover, by way of derogation from paragraph 3, where the relevant tariff quota fiches in Annexes II to XII indicate codes preceded by ex, operators can submit licence applications either indicating the relevant TARIC codes, or the relevant codes preceded by ex.’;
(3)Article 7 is replaced by the following:‘Article 7Details to be entered in certain sections of import and export licence applications1.Applications for ELAN1L-AGRIM and ELAN1L-AGREX licences shall be submitted in accordance with Article 2 of Implementing Regulation (EU) 2016/1239.2.When, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239 import and export licence application forms set out in Annex I to that Implementing Regulation may still be used, the following sections shall be filled in as follows:
(a)in Section 20 of the import licence application form, the following shall be indicated:
(i)the order number of the import tariff quota;
(ii)the ad valorem and specific customs duty (“in-quota customs duty”) applicable to the product concerned;
(b)where specified in Annexes II to XIII to this Regulation, in Section 7 of the export licence application form, the country of destination shall be indicated and the box “yes” in that section shall be crossed;
(c)where specified in Annexes II to XIII to this Regulation, in Section 8 of the import licence application form, the country of origin shall be indicated and the box “yes” in that section shall be crossed.
3.Member States that have an electronic application and registration system shall register the details referred to in paragraph 2 in that system.’;
(4)in Article 11, the following paragraphs 5 and 6 are added:‘5.Licences for tariff quotas governed by this Regulation shall be issued for quantities expressed in product weight, except when the relevant tariff quota fiches in Annexes II to XII indicate the total available quantity for the quota in a calculated weight equivalent, and the competent authorities shall indicate the overall quantity covered by the licence.6.Where the relevant tariff quota fiches in Annexes II to XII indicate codes preceded by ex, the competent authorities shall issue the licences for the relevant codes preceded by ex.’;
(5)Article 12 is replaced by the following:‘Article 12Details to be entered in certain sections of import and export licences1.Import and export licences shall be issued in accordance with the rules laid down in Annex I.1 to Implementing Regulation (EU) 2016/1239 and to the instructions published in series C of the Official Journal of the European Union referred to in Article 1(1), point (j) of that Regulation.2.Member States that have a national electronic system shall adapt their system to issue licences in accordance with paragraph 1.3.By way of derogation from paragraph 1, when, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import and export licences can be issued in accordance with Annex I to that Implementing Regulation, the following sections of the templates set out in that Annex shall be filled in as follows:
(a)Section 20 of the import licence shall indicate the order number of the import tariff quota;
(b)Section 24 of the import licence shall indicate the ad valorem and specific customs duty (“in-quota customs duty”) applicable to the product concerned;
(c)where specified in Annexes II to XIII to this Regulation, Section 8 of the import licence shall indicate the country of origin and the box “yes” in that section shall be crossed out;
(d)Section 19 of the import and export licence shall indicate an excess tolerance of 0, except for products subject to an import licence listed in Part I of the Annex to Delegated Regulation (EU) 2016/1237, for which the excess tolerance shall be 5 % and Section 24 of the import licence shall contain the statement “In-quota duty applicable to the quantity specified in Sections 17 and 18”, as laid down in Part A of Annex XVIII to this Regulation;
(e)Section 24 of the import licence or Section 22 of the export licence shall contain the statement that “Article 3(4) of Regulation (EEC, Euratom) No 1182/71 shall not apply”, as laid down in Part B of Annex XVIII.’
;
(6)in Article 15, paragraph 1 is replaced by the following:‘1.Where required by Annexes II to XIII, a valid proof of origin in accordance with Annex XIV.8 shall accompany the licence and the customs declaration and be made available via ELAN to the customs authorities of Member States. The documents required for the proof of origin are listed for each tariff quota in those Annexes.During the transitional periods laid down in Article 6 of Implementing Regulation (EU) 2025/1272, the proof of origin may be presented even if not made available via ELAN, if the rules laid down in Articles 72a to 72d of this Regulation allow so.’;
(7)Article 15a is replaced by the following:‘Article 15aCertificates of origin in electronic format1.When the rules applicable to a tariff rate quota require that agricultural products to be released for free circulation in the Union territory are accompanied by a document issued by third countries in accordance with this Article, the document shall follow the ELAN data model in compliance with Annex XIV.8 to this Regulation. Articles 57, 58 and 59 of Implementing Regulation (EU) 2015/2447 apply to that document, with the exception of Article 57(1) of that Implementing Regulation.2.During the transitional period laid down in Articles 72a to 72d of this Regulation, where Annexes II to XIII to this Regulation and Annex II to Implementing Regulation (EU) 2020/1988 refer to this Article, a certificate of origin relating to products having their origin in a third country for which special non-preferential import arrangements are established may be issued based on:
(a)the template set out in Annex 22-14 to Implementing Regulation (EU) 2015/2447;
(b)the template set out in Part B of Annex II to Implementing Regulation (EU) 2020/1988; or
(c)the form set out in Annex XVII to this Regulation in compliance with the technical specifications laid down therein.’
;
(8)in Article 16, paragraphs 3, 4 and 5 are replaced by the following:‘3.During the transitional period laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, Member States that do not make their licences available in ELAN shall notify the Commission of the quantities covered by import and export licences they have issued for each tariff quota, at the latest:
(a)on the last day of the month, where applications for licences for a tariff quota are submitted in the first seven calendar days of the month;
(b)on 31 December, where applications for licences for a tariff quota are submitted from 23 to 30 November.
In the circumstances referred to in Article 11(3), second subparagraph, the notification shall be submitted within seven days from the day in which the Commission published the allocation coefficient. In the circumstances referred to in Article 11(4), second subparagraph, the notification shall be submitted within fourteen days from the day in which the Commission published the allocation coefficient.4.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, Member States that do not issue licences using ELAN shall notify the Commission of the unused quantities covered by the issued import and export licences at the request of the Commission. Unused quantities shall correspond to the difference between the quantities entered on the back of the import or export licences and the quantities for which those licences were issued.5.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, Member States that do not issue licences using ELAN shall notify the unused quantities covered by import or export licences to the Commission within four months or 210 calendar days respectively, following the expiry of the period of validity of the licences concerned.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, for import licences, Member States that do not issue licences using ELAN shall notify the quantities released for free circulation during the preceding import tariff quota period, within four months following the end of the tariff quota period.The unused quantities covered by import licences based on documents issued by third countries shall not be notified.’;
(9)Article 17 is amended as follows:
(a)paragraph 6 is replaced by the following:‘6.For each certificate of authenticity, IMA1 certificate, or certificate of eligibility lodged by an operator in relation to tariff quotas managed with documents issued by third countries, Member States shall make the corresponding licence available in ELAN.Only licences available in ELAN shall be valid, except where Section 3 of Implementing Regulation (EU) 2025/1272 applies.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, Member States that do not issue licences using ELAN shall notify the Commission, for each certificate of authenticity, IMA 1 certificate, or certificate of eligibility lodged by an operator in relation to tariff quotas managed with documents issued by third countries, of the number of the corresponding licence they have issued and the quantity covered by that licence. The notification shall be made before the issued licence is made available to the operator.’;
(b)paragraph 8 is replaced by the following:‘8.The notifications to the Commission referred to in this Regulation shall be made in accordance with Commission Delegated Regulations (EU) 2017/1183note and (EU) 2025/1269note, and Commission Implementing Regulations (EU) 2017/1185note and (EU) 2025/1272.notenotenote
(10)Articles 22 and 23 are replaced by the following:‘Article 22Application and licence content1.The ELAN1L-AGRIM licence in Section “Destination” shall indicate the ISO 3166-1 alpha-2 code of:
(a)Spain, for tariff quotas with order number 09.4120 and 09.4122; and
(b)Portugal, for tariff quota with order number 09.4121.
2.Import licence applications for tariff quotas referred to in paragraph 1, points (a) and (b), may indicate either the full name of the country of destination or the ISO 3166-1 alpha-2 code.
3.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import licence applications and licences issued in accordance with Annex I to that Implementing Regulation shall in all cases mention in Section 24 one of the entries listed in Annex XIV.1 to this Regulation.
Article 23Notifications to the CommissionFrom the date of application of the zero-import duty referred to in Article 21 of Delegated Regulation (EU) 2020/760 and no later than 18.00 (Brussels time) on the 15th day of each month, the Spanish and Portuguese competent authorities shall notify the Commission, by electronic tools, of the total quantities covered by licence applications by order number.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, and unless they issue licences in ELAN, before the end of the month the Spanish and Portuguese competent authorities shall notify the Commission, by electronic tools of the total quantities by CN code for which import licences have been issued.’;
(11)Articles 28 and 29 are replaced by the following:‘Article 28Export documentsImport licence applications submitted for rice and broken rice under tariff quotas 09.4128, 09.4129 and 09.4149 shall be accompanied by an export certificate drawn up in accordance with the provisions laid down in Annex XIV.8 or, in accordance with the transitional rules laid down in Articles 72a to 72d, by the original of the export certificate, the specimen of which is set out in Annex XIV.2.Import licence applications submitted for rice and broken rice under tariff quota 09.4127 shall always be accompanied by the original export certificate, the specimen of which is set out in Part C of Annex XIV.2.The documents referred to in the first and second subparagraphs shall be issued by the competent authority of the third countries indicated therein. The quantity indicated on import licence applications shall not exceed the quantity indicated on the export licences.Article 29Licence contentSection “Country of origin” of ELAN1L-AGRIM licences for all order numbers laid down in Annex III, except for order numbers 09.4138, 09.4148, 09.4166, 09.4168, 09.4119, 09.4130 and 09.4154, shall indicate the country of origin in accordance with the instructions laid down in Annex III.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import licences issued based on Annex I to that Implementing Regulation for all order numbers laid down in Annex III, except for order numbers 09.4138, 09.4148, 09.4166, 09.4168, 09.4119, 09.4130 and 09.4154, shall indicate the country of origin in Section 8, and the box “yes” in that section shall be crossed out.By way of derogation from Article 6(5), import licence applications for tariff quotas 09.4729, 09.4730 and 09.4731 shall refer to a single order number and a single CN code. The description of the products and their CN code shall be referred to in Sections “Product list. Description in accordance with the Combined Nomenclature (CN)” and “Product list. CN code”, respectively, of the licence application. In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, in import licences issued based on Annex I to that Implementing Regulation, the description of the products and their CN code shall be referred to in Sections 15 and 16, respectively, of the licence application.’;
(12)Article 29a is amended as follows:
(a)paragraph 1 is replaced by the following:‘1.The ELAN1L-TCDOC, subtype “Authenticity certificate”, issued by a competent body of Vietnam listed in Annex III, stating that the rice belongs to one of the specific varieties of fragrant rice set out for tariff quota with order number 09.4731, shall be drawn up in accordance with the provisions laid down in Annex XIV.8. The authenticity certificate shall be completed in English and communicated to ELAN.In accordance with the transitional rules laid down in Articles 72a to 72d, the authenticity certificate may alternatively be drawn up on a form in accordance with the specimen laid down in Annex XIV.2, RICE – Part D. Origin Vietnam. The forms shall be printed and completed in English.’;
(b)paragraph 3 is replaced by the following:‘3.The ELAN1L-TCDOC, subtype “Authenticity certificate”, shall be valid for 120 days from the date of issue. It shall be valid only if all sections are duly completed, and it is signed. It shall be considered duly signed if it indicates the date and place of issue and if it is sealed electronically in ELAN.Alternatively, in accordance with the transitional rules laid down in Articles 72a to 72d, the authenticity certificate may be considered duly signed if it indicates the date and place of issue and if it bears the stamp of the issuing authority and the signature of the person or persons empowered to sign it.’;
(13)Article 34 is amended as follows:
(a)in paragraph 1, point (e) is replaced by the following:
(e)the code “SUG01” shall be entered in Section “Special conditions / special particulars” of the licence. The licence application may indicate either the code “SUG01” or “sugar intended for refining”. In accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation, “sugar intended for refining” shall be entered in Section 20 of application forms and licences based on Annex I to Implementing Regulation (EU) 2016/1239.’;
(b)paragraph 2 is replaced by the following:‘2.For the sugar tariff quotas with order numbers 09.4317, 09.4318, 09.4319, 09.4320, 09.4321, 09.4329 and 09.4330, the entries listed in the relevant fiches in Annex IV shall be indicated in Section “Special conditions / special particulars” of the licence.Licence applications may either indicate the entries listed in the relevant fiches in Annex IV or “sugar intended for refining” and “WTO concessions sugar imported in accordance with Chapter 3 of Title III of Implementing Regulation (EU) 2020/761”.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, for the quotas listed in the first subparagraph of this paragraph, in licence applications and licences based on Annex I to that Implementing Regulation one of the entries listed in Part A of Annex XIV.3 to this Regulation shall be indicated in Section 20 of the application form and licence.’;
(14)Article 35 is replaced by the following:‘Article 35Sugar tariff quotas under order numbers 09.4324, 09.4325, 09.4326 and 09.4327For the sugar tariff quotas under order numbers 09.4324, 09.4325, 09.4326 and 09.4327, the following shall apply:
1.Import licence applications shall be accompanied by the original of the ELAN1L-TCDOC, subtype “Export licence”, drawn up in accordance with the provisions laid down in Annex XIV.8 or, alternatively, in accordance with the transitional rules laid down in Articles 72a to 72d, drawn up in accordance with the model referred to in Part C of Annex XIV.3 issued by the competent authorities of the third country concerned. The quantity stated in the import licence applications shall not exceed the quantity indicated on the export licence.
2.The code SUG03 or the corresponding text laid down in Annex I.1, Part A.1, point (p), of Implementing Regulation (EU) 2016/1239 shall be indicated in Section “Special conditions / special particulars” in accordance with the instructions laid down in the relevant tariff quota fiche. If allowed by the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, one of the entries listed in Part B of Annex XIV.3 to this Regulation shall be entered in Section 20 of the application form and of the licence.’
;
(15)in Article 39(1), point (a) is replaced by the following:
(a)an ELAN1L-TCDOC, subtype “certificate of origin”, issued by the competent national authorities of that country in accordance with Article 15a(1) of this Regulation and with Annex XIV.8 to this Regulation, is available in ELAN or, if allowed by the transitional rules laid down in Articles 72a to 72d of this Regulation, a certificate of origin issued by the competent national authorities of that country in accordance with Articles 57, 58 and 59 of Implementing Regulation (EU) 2015/2447 is presented;’;
(16)Article 43 is amended as follows:
(a)paragraphs 2 and 3 are replaced by the following:‘2.Upon release for free circulation of quantities imported under the tariff quotas referred to in paragraph 1, the importer shall provide to the customs authority an ELAN1L-AGRIM licence and an ELAN1L-TCDOC, subtype “certificate of authenticity” or alternatively, if allowed by the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239 and in Articles 72a to 72d of this Regulation, an import licence and a certificate of authenticity or a copy thereof.3.ELAN1L-TCDOCs, subtype “Certificates of authenticity”, shall be drawn up in accordance with the provisions laid down in Annex XIV.8. If allowed by the transitional rules laid down in Articles 72a to 72d, Certificates of authenticity may be drawn up in accordance with the model laid down in Annex XIV.4.’;
(b)paragraph 10 is replaced by the following:‘10.Applications for tariff quota 09.4002 may cover, for the same quota order number, one or several of the products covered by the product codes or groups of product codes listed in Part A of Annex XV for this tariff quota. Where applications cover several product codes, the respective quantity applied for per product code or group of product codes shall be specified. All the product codes shall be indicated in Section “Product list. CN Code” and their description shall be indicated in Section “Product list. Description in accordance with the Combined Nomenclature (CN)”.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, licence applications and licences based on the template laid down in Annex I to that Implementing Regulation shall indicate the CN codes in Section 16 of licence applications and of licences and their description shall be indicated in Section 15 of licence applications and of licences.’;
(17)Article 44 is replaced by the following:‘Article 44Applications for and issue of import licences for tariff quotas managed with documents issued by third countries1.Section “Country of origin” of the import licence applications and of the import licence shall contain the information specified, for the relevant tariff quota, in the box “Specific entries to be made on the licence” of Annex VIII.Import licence applications and import licences that, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, are based on the template laid down in Annex I to that Implementing Regulation, shall indicate in Section 8 the information specified, for the relevant tariff quota, in the box “Specific entries to be made on the licence” of Annex VIII to this Regulation.2.Upon application for the import licence, applicants shall provide a copy of the ELAN1L-TCDOC, subtype “certificate of authenticity” or “certificate of eligibility”, or, if allowed by the transitional rules laid down in Articles 72a to 72d, a certificate of authenticity or a certificate of eligibility, to the licence issuing authority. In the latter case, the competent authorities may issue import licences only where they consider that all the information on the certificate of authenticity or on the certificate of eligibility corresponds to that received from the Commission.Where in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation the issuing third country communicates the document to the Commission via information system set up in accordance with Implementing Regulation (EU) 2017/1185, and the information in the document submitted is not in conformity with the information provided by the Commission, or when only a copy of the certificate of authenticity or of the certificate of eligibility has been presented instead of the original, the competent authorities shall request the licence applicant to lodge an additional security pursuant to Article 45 of this Regulation.’;
(18)in Article 45, paragraph 2 is replaced by the following:‘2.Member States shall release the additional security once satisfied with the information available in ELAN.Where in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation the issuing third country communicates the document to the Commission via information system set up in accordance with Implementing Regulation (EU) 2017/1185, Member States shall release the additional security once they receive the original of the certificate of authenticity or of the certificate of eligibility and are satisfied that its content corresponds to the information received from the Commission.’;
(19)Article 46a is amended as follows:
(a)paragraph 3 is replaced by the following:‘3.Certificates of eligibility shall be drawn up in accordance with the provisions laid down in Annex XIV.8 or, in accordance with the transitional rules laid down in Article 72a to 72d, based on the template set out in Annex XIV.6.’;
(b)paragraph 7 is replaced by the following:‘7.Certificates of eligibility shall be considered duly endorsed when they follow:
(a)the ELAN1L-TCDOC model, if they comply with the requirements of endorsement laid down in Annex XIV.8;
(b)the template set out in Annex XIV.6 to this Regulation, or they are printed on paper in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation or due to the temporary unavailability of the ELAN in accordance with Section 3 of Implementing Regulation (EU) 2025/1272, if they state the date and place of issue and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons empowered to sign them.’
;
(20)in Article 47, paragraph 1 is replaced by the following:‘1.ELAN1L-TCDOCs, subtype “Certificate of authenticity”, or certificates of authenticity based on Annex XIV.4, if their use is allowed by the transitional rules laid down in Articles 72a to 72d, shall be valid for three months from their dates of issue and in any case not beyond the last day of the tariff quota period.’;
(21)in Article 49, paragraphs 2 and 3 are replaced by the following:‘2.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, on licences based on the template laid down in Annex I to that Implementing Regulation, customs authorities shall indicate the serial number of the IMA1 certificate in Section 31 of the import licence.3.If allowed by the transitional rules laid down in Articles 72a to 72d, IMA1 certificates may be drawn up in accordance with the model set out in Annex XIV.5.’;
(22)in Article 50, paragraphs 2 and 3, are replaced by the following:‘2.In accordance with the transitional rules laid down in Articles 21a to 21d of Commission Implementing Regulation (EU) 2016/1239, on licences based on the template laid down in Annex I to that Implementing Regulation, customs authorities shall indicate the serial number of the IMA1 certificate in Section 31 of the import licence.3.In accordance with the transitional rules laid down in Articles 72a to 72d, IMA1 certificates may be drawn up in accordance with the model set out in Annex XIV.5.’;
(23)Article 53 is amended as follows:
(a)paragraph 1 is replaced by the following:‘1.IMA1 certificates shall be drawn up in accordance with the ELAN1L-TCDOC model in accordance with the provisions laid down in Annex XIV.8 , except when the transitional rules laid down in Articles 72a to 72d allow them to be drawn up in accordance with the model set out in Annex XIV.5. However, box 3, relating to the buyer, and box 6, relating to the country of destination, shall not be completed.Each IMA 1 certificate shall bear a serial number assigned by the issuing body.’;
(b)paragraphs 5 and 6, are replaced by the following:‘5.The circumstances under which IMA 1 certificates drawn up in accordance with the model set out in Annex XIV.5 in accordance with the transitional rules laid down in Articles 72a to 72d may be cancelled, amended, replaced or corrected are set out in that Annex.6.The ELAN1L-TCDOC, subtype “IMA 1”, shall be made available via ELAN, along with the corresponding import licence and the products to which they relate, to the customs authorities of the importing Member State at the same time when the declaration of release for free circulation in the Union is lodged.If allowed by the transitional rules laid down in Articles 72a to 72d, the ELAN1L-TCDOC may be replaced by the IMA1 Certificate set out in Annex XIV.5 and presented to the customs authorities along with the documents listed in the first subparagraph of this paragraph.’;
(24)Article 54 is amended as follows:
(a)paragraph 1 is replaced by the following:‘1.IMA 1 certificates shall be valid only if duly completed and authenticated by an issuing body listed in Annex XIV.5 and shall be regarded as duly authenticated:
(a)where they are validated in ELAN, if they comply with the ELAN1L-TCDOC in accordance with the provisions laid down in Annex XIV.8; or
(b)where they are stamped by the issuing body and bear the signature of the person authorised to sign them in case of certificates drawn up in accordance with the template set out in Annex XIV.5.’
;
(b)in paragraph 2, point (c) is replaced by the following:
(c)they undertake to send to the Commission a copy of each authenticated IMA 1 certificate with the related identification number and the total quantity covered, on the date of issue or within seven days of that date at the latest and, where appropriate, to notify any cancellation, correction or amendment. Such submission shall take place in ELAN or, if the certificate follows the template set out in Annex XIV.5, by means of the information system referred to in Article 72(8)’;
(25)Article 59 is amended as follows:
(a)paragraph 3 is replaced by the following:‘3.Section “Product list. CN code” of the ELAN1L-AGREX, or Section 16 of licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, shall show the eight-digit CN code. However, the licences shall also be valid for any other code falling under CN heading 0406.’;
(b)paragraph 6 is replaced by the following:‘6.The export licence application and the export licence shall contain the following information:
(a)Section “Receiving country” shall indicate the ISO 3166-1 alpha-2 code of the United States of America; export licence applications may, alternatively, indicate the full name of the United States of America. In licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, Section 7 shall indicate as country of destination “United States of America”; box “yes” in that section shall be crossed out;
(b)Section “Special conditions/special particulars” shall be filled in accordance with Annex XIII, and with the instructions published in series C of the Official Journal of the European Union referred to in Article 1(1), point (j) of Implementing Regulation (EU) 2016/1239. Export licence applications may, alternatively, be filled with the entry “the license is valid for all the products falling under Heading 0406 of the CN”;
(c)for licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, Section 20 shall indicate:
(i)“For export to the United States of America”;
(ii)“Quota for calendar year xxxx – Articles 58 to 63 of Implementing Regulation (EU) 2020/761”;
(iii)“Quota identification: …”;
(iv)“Valid from 1 January to 31 December xxxx”;
(d)for licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, Section 22 shall indicate: “the license is valid for all the products falling under Heading 0406 of the CN”.’
;
(26)in Article 61, paragraph 3 is replaced by the following:‘3.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, Member States that do not issue licences using ELAN shall notify the Commission, at the latest on 15 January of each year of the quantities, broken down by CN code, for which they have issued licences.’;
(27)in Article 64, paragraph 4 is replaced by the following:‘4.The export licence application and the export licence shall contain the following information:
(a)Section “Receiving country” shall indicate the ISO 3166-1 alpha-2 code of Canada; export licence applications may, alternatively, indicate the full name of Canada. In licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, Section 7 shall indicate as country of destination “Canada”; box “yes” in that section shall be crossed out;
(b)Section “Product list. Description in accordance with the Combined Nomenclature (CN)” or Section 15, for licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, shall indicate the six-digit description of the goods in accordance with the Combined Nomenclature for products falling within CN codes 040610, 040620, 040630 and 040640 and the eight-digit description for products falling within CN code 040690. These Sections may contain no more than six products thus described;
(c)Section “Product list. CN Code” or Section 16, for licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, shall indicate the eight-digit CN code and the quantity in kilograms for each of the products referred to in Section “Product list. Description in accordance with the Combined Nomenclature (CN)” or Section 15, respectively. The licence shall be valid only for the products and quantities so designated;
(d)for licences based on the ELAN1L-AGREX model, the quantity shall be indicated in accordance with the instructions laid down in Annex I.1 to Implementing Regulation (EU) 2016/1239. For licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, Sections 17 and 18 shall indicate the total quantity of products referred to in Section 16;
(e)for licences based on the ELAN1L-AGREX model, Section “Special conditions/special particulars” shall indicate the code CA03 and, as appropriate:
(i)the code “CA01” for cheeses directly exported to Canada; licence applications based on the ELAN1L-AGREX data model may alternatively indicate “Cheeses for direct export to Canada. Article 64 of Implementing Regulation (EU) 2020/761”;
(ii)the code “CA02” for cheeses exported via New York or via another third country to Canada; licence applications based on the ELAN1L-AGREX data model may alternatively indicate “Cheeses for export directly/via New York to Canada. Article 64 of Implementing Regulation (EU) 2020/761”;
(f)for licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, Section 20 shall indicate one of the following entries, as appropriate:
(i)“Cheeses for direct export to Canada. Article 64 of Implementing Regulation (EU) 2020/761 – Quota for calendar year xxxx”;
(ii)“Cheeses for export directly/via New York to Canada. Article 64 of Implementing Regulation (EU) 2020/761 – Quota for calendar year xxxx”.
Where cheese is transported to Canada via third countries, such countries shall be indicated instead of, or with, a reference to New York;
(g)for licence applications and licences based on the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, Section 22 shall indicate: “without export refund”.’
;
(28)in Article 71, paragraph 1 is replaced by the following:‘1.The export of products subject to export tariff quotas managed by third countries shall be subject to the availability in ELAN of an AGREX export licence as set out in Annex I.1 to Implementing Regulation (EU) 2016/1239.In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, as a derogation to the first subparagraph of this paragraph, Member States may issue licences also in accordance with the template set out in Annex I to Implementing Regulation (EU) 2016/1239.’;
(29)Article 72 is amended as follows:
(a)paragraphs 3 and 4 are replaced by the following:‘3.With the exception of tariff quotas referred to in Articles 49 and 50, together with their application for import licence operators shall provide to the licence issuing authority all details necessary to retrieve in ELAN the supporting document issued by the third country referred to in the relevant fiche in Annexes II to XII. The application shall be made within the period of validity of the relevant third country supporting document and no later than the last day of the tariff quota period concerned.If, in accordance with the transitional rules laid down in Articles 72a to 72d, the third country issuing the document does not use ELAN, operators shall provide to the licence issuing authority of the Member State of import the original of the supporting document issued by the third country referred to in the relevant fiche in Annexes II to XII to this Regulation.4.The licence issuing authority shall verify that information on the supporting document issued by the third country is complete and, if that is the case, that licence issuing authority shall issue import licences without delay, no later than six calendar days after receiving the application from the operator.’;
(b)paragraph 6 is replaced by the following:‘6.The licence issuing authority shall indicate in Section “TCDOC number” of the licence issued in accordance with Annex I.1 to Implementing Regulation (EU) 2016/1239 the serial number of the relevant supporting document issued by the third country. The quantity shall be expressed in whole units, rounded to the nearest kilogram in accordance with the rules set out in Article 8(2), point (a), of Implementing Regulation (EU) 2016/1239.The original supporting documents issued on paper by third countries shall be kept by the licence issuing authority. The copy shall be returned to the applicant to be used for customs procedures where so referred to in Title III of this Regulation.’;
(c)paragraph 8 is replaced by the following;‘8.Once the exporting country has issued one or more of the relevant supporting documents, it shall immediately communicate the issuing of these documents to the Commission in ELAN.If, in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation, the third country issuing the document does not use ELAN, the exchange of documents and information between the Commission and an exporting country shall take place by means of the information system set up by the Commission in accordance with Implementing Regulation (EU) 2017/1185.In case of temporary unavailability of ELAN, the provisions laid down in Section 3 of Implementing Regulation (EU) 2025/1272 apply.’;
(30)in Title IV ‘Final provisions’, after Article 72, the following Articles 72a to 72d are inserted:‘Article 72aVoluntary use of ELAN1.From 15 July 2025, issuing authorities of third countries may start issuing or transmitting documents in ELAN (acceptance environment).2.Documents made available in ELAN (acceptance environment) shall count as tests performed by the issuing authorities and shall not have legal value.3.ELAN (acceptance environment) shall remain available for third countries until the date referred to in Article 72c(1), with the sole purpose of allowing all users of ELAN to test the functioning of the system.4.From the date laid down in paragraph 1, issuing authorities of third countries may issue the documents required by the relevant Union legislation using either:
(a)the templates laid down in Parts A, B and D of Annex XIV.2, in Annexes XIV.3 to XIV.7, and in Annex XVII to this Regulation, as well as those laid down in Annex 22-14 to Implementing Regulation (EU) 2015/2447, in Article 31(5) and in Parts B to G of Annex II to Implementing Regulation (EU) 2020/1988, and in Annex II to Commission Implementing Regulation (EU) 2023/2834note; or
(a)the date when the document was printed;
(b)the ELAN1L-TCDOC template filled in accordance with the requirements laid down in Annex XIV.8.
(b)the signature of the relevant officer who printed it;
(c)the valid stamp or seal of the printing authority.
The documents referred to in the first subparagraph, points (a) and (b) may, in addition, be issued in ELAN (acceptance environment) or transmitted to that system.Article 72bELAN1L-TCDOC printed from ELAN1.Third countries may make documents available in ELAN before the date referred to in Article 72c(1).2.When the documents referred to in paragraph 1 are a precondition to issue import licences and need to be put at disposal of customs authorities on paper, they shall be printed from ELAN by licence issuing authorities upon request of the economic operator.Article 72cMandatory use of ELAN1L-TCDOC data model1.From 17 January 2028, all the issuing authorities of third countries shall issue the documents required by the relevant Union legislation in accordance with Annex XIV.8.2.The issuing authorities of third countries shall issue the documents required by the relevant Union legislation either in ELAN or in their national electronic systems. In the latter case, they shall transmit also the documents to ELAN.3.Documents that do not comply with the requirements set out in paragraphs 1 and 2 shall not have legal value and shall not be used for release for free circulation in the Union territory of agricultural products.4.If the documents issued by third countries are a pre-condition to submit applications for import licences and shall also be presented to customs for the release of goods into free circulation, licence issuing authorities of Member States may, upon request of the titular holder or the representative thereof, print the documents issued by third countries from ELAN.The Union authorities printing documents issued by third countries shall indicate on the printed document:5.Customs authorities shall accept documents that third countries issued in accordance with the templates for paper documents laid down in Parts A, B and D of Annex XIV.2, in Annexes XIV.3 to XIV.7, and in Annex XVII to this Regulation, as well as those laid down in Annex 22-14 to Implementing Regulation (EU) 2015/2447, in Parts B to G of Annex II to Implementing Regulation (EU) 2020/1988 and in Annex II to Implementing Regulation (EU) 2023/2834, provided that they have been issued before the date laid down in paragraph 1 of this Article and that they are still valid in accordance with the relevant Union legislation.Article 72dMandatory use of ELAN1.From 6 October 2028, automatic verifications and reporting of clearance information by customs authorities of documents issued by third countries in accordance with Article 72c of this Regulation shall take place via EU CSW-CERTEX in accordance with Regulation (EU) 2022/2399.2.Documents issued by third countries before the date laid down in paragraph 1 and printed on paper shall remain valid in accordance with the relevant Union legislation.note
(31)Annexes II to XIV are amended in accordance with Annex II to this Regulation;
(32)a new Annex XVIII is added, the text of which is set out in Annex III to this Regulation.
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