Article 4 · Commission Implementing Regulation (EU) 2026/2389

Contents

Article 4Amendments to Implementing Regulation (EU) 2025/1272#

Implementing Regulation (EU) 2025/1272 is amended as follows:

1.in Article 1, paragraph 2 is replaced by the following:‘2.ELAN shall enable the secure, reliable and efficient issuing, transmission, storage and retrieval of the documents made available in ELAN in accordance with Article 4 of Delegated Regulation (EU) 2025/1269.’;

2.in Article 3, paragraph 2 is replaced by the following:‘2.Each document issued in ELAN or transmitted to it shall comply with the rules laid down in the relevant Union legislation listed in Article 4 of Delegated Regulation (EU) 2025/1269 and the relevant data model shall be completed in accordance with the specific instructions applicable to it.’;

3.in Article 6, paragraphs 1 to 4 are replaced by the following:‘1.From 15 July 2025 national issuing authorities and third countries issuing authorities may start on a voluntary basis to produce documents referred to in Article 4, points (a) to (e), of Delegated Regulation (EU) 2025/1269 in ELAN (acceptance environment) or to transmit them to ELAN for testing purposes. These documents shall have no legal value.2.From 19 January 2026 national issuing authorities may on a voluntary basis produce in ELAN or transmit to ELAN documents referred to in Article 4, point (a), of Delegated Regulation (EU) 2025/1269. These documents shall have legal value for performing customs clearance activities, in compliance with Article 21a of Implementing Regulation (EU) 2016/1239.Third country issuing authorities may on a voluntary basis issue in ELAN or transmit to ELAN documents listed in Article 4, points (b) to (e), of Delegated Regulation (EU) 2025/1269. These documents shall have legal value for performing customs clearance activities in compliance with Article 72b of Implementing Regulation (EU) 2020/761.3.From 18 January 2027 national issuing authorities shall produce the documents referred to in Article 4, point (a), of Delegated Regulation (EU) 2025/1269 in accordance with Annex I.1 to Implementing Regulation (EU) 2016/1239 and with the instructions referred to in Article 3(1) of this Regulation.4.From 17 January 2028, national issuing authorities and third country issuing authorities shall produce documents referred to in Article 4, points (a) to (e), of Delegated Regulation (EU) 2025/1269 in ELAN or in their national electronic systems. In the latter case, the documents shall be transmitted to ELAN immediately after being produced in the national electronic system.’;

4.in Article 9, paragraph 1 is replaced by the following:‘1.Customs authorities shall control the documents referred to in Article 8 of this Regulation in accordance with the relevant provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council^note and the relevant Union legislation referred to in Article 4 of Delegated Regulation (EU) 2025/1269.^note

5.in Article 14, the third paragraph is replaced by the following:‘However, Section 3 shall apply as of 18 January 2027, or as of 19 January 2026 to those Member States and third countries in which the competent authorities decide to use the possibility provided for in Article 6(2).’.