Article 1 · Commission Implementing Regulation (EU) 2026/2389

Contents

Article 1Amendments to Implementing Regulation (EU) 2016/1239#

Implementing Regulation (EU) 2016/1239 is amended as follows:

1.in Article 13(2), the first subparagraph is replaced by the following:‘Where a competent customs authority has a doubt on the accuracy of entries on the licence or extract, it shall ask the licence issuing authority for clarifications and, if needed, return the licence to that authority. Where a licence issuing authority has a doubt on the accuracy of entries on the licence or extract, it shall ask the competent customs authority for clarifications and, if needed, return the licence to that authority.’;

2.Article 14 is amended as follows:

(a)paragraph 1 is replaced by the following:‘1.The security for a licence shall be released if the obligations referred to in Article 25 of Delegated Regulation (EU) 2022/127 and this Article have been fulfilled.’;

(b)paragraphs 3 and 4 are replaced by the following:‘3.Proof of the fulfilment of the obligation to have the products released for free circulation shall be retrieved from ELAN.By way of derogation from the first subparagraph, when the transitional rules laid down in Articles 21a to 21d apply, the proof shall be the titular holder’s or transferee’s copy of the licence or extract.The second subparagraph shall apply where:

(a)the licence or extract has not been issued in, or transmitted to, ELAN;

(a)the acceptance of the customs declaration retrieved from the customs database;

(a)the titular holder’s or transferee’s copy of the licence or extract; and

(a)the licence or extract has not been issued in, or transmitted to, ELAN;

(b)the legal effects of the licence or extract issued in, or transmitted to, ELAN have been temporarily suspended under Article 21a(5), second subparagraph; or

(b)a self-declaration stating that the obligation has been fulfilled.

(b)the certification of exit referred to in Article 334 of Implementing Regulation (EU) 2015/2447 issued to the exporter or the declarant by the customs office of export.

(b)the legal effects of the licence or extract issued in, or transmitted to, ELAN have been temporarily suspended in accordance with Article 21a(5), second subparagraph; or

(c)ELAN is temporarily unavailable in accordance with Section 3 of Implementing Regulation (EU) 2025/1272.

Where third subparagraph, point (c) applies and the document referred to in the second subparagraph cannot be produced, the proof shall be one of the following:Documents referred to in the fourth subparagraph, points (a) and (b), shall be stamped and signed by customs authorities.4.Proof of the fulfilment of the obligation to export shall be retrieved from ELAN.By way of derogation from the first subparagraph, when the transitional rules laid down in Articles 21a to 21d apply, the proof shall consist of:The second subparagraph shall apply where:Where the third subparagraph, point (c), applies and the document referred to in the second subparagraph, point (a), cannot be produced, it shall be replaced by a self-declaration stating that the obligation has been fulfilled.The document referred to in the fourth subparagraph shall be stamped and signed by customs authorities.’;

3.in Article 21a, paragraph 5 is replaced by the following:‘5.From 19 January 2026, Member States may start issuing import and export licences in ELAN or transmit them to ELAN.Documents issued in ELAN or transmitted to that system in accordance with this paragraph shall have legal value for the release for free circulation or export of agricultural products. Before a document is used outside ELAN, the licence issuing authorities shall indicate in ELAN that the document is used outside ELAN. In this case, the legal effects of the document in ELAN shall be temporarily suspended.The temporary suspension is lifted and licences or extracts shall be used in ELAN again, once operators have returned the corresponding licences or extracts used outside ELAN to the licence issuing authorities, and the attributions made by customs authorities have been encoded by the licence issuing authorities in accordance with the fifth subparagraph.Licences or extracts printed on paper in accordance with this paragraph shall bear a valid signature and the official stamp of the competent issuing authority.On printed licences or extracts, customs authorities shall validate the quantity released for free circulation or exported with a signature and stamp. On electronic licences or extracts, they shall validate that information via an electronic validation system.All quantity attributions made on printed licences or extracts shall be encoded in ELAN by the competent licence issuing authority within two working days from the return of the licence or extract, starting from the beginning of day following the date of the return.Where licences or extracts are printed on paper, the corresponding copies in the national electronic system shall not be used for release for free circulation of goods in the Union territory or to export goods from the Union territory until the paper copy is returned and the licence issuing authority has:

(a)encoded the quantity released for free circulation or exported under the licence or extract in ELAN and in the national system; and

(b)indicated in ELAN that the licence or extract to be used in the national system will be used outside ELAN.’

;

4.in Article 21b(1), the following subparagraph is added:‘When licences have been issued before the date laid down in the first subparagraph, the extracts issued from those licences may be issued in the same format as the original licence.’;

5.Annex I.1 is amended in accordance with Annex I to this Regulation.