Commission Implementing Regulation (EU) 2026/2389

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007^note, and in particular Article 178, Article 187 and Article 223(3) thereof,Having regard to Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009^note, and in particular Article 9, first subparagraph, points (a) to (d), and Article 16(1), first subparagraph, point (f), thereof,Whereas:

(1)Commission Implementing Regulation (EU) 2025/1272^note, together with Commission Delegated Regulation (EU) 2025/1269^note, establish an electronic system for agricultural non-customs formalities (‘ELAN’) to make the documents falling under its scope available in electronic form to customs authorities.

(2)Article 14(1) of Commission Implementing Regulation (EU) 2016/1239^note refers to Article 24 of Commission Delegated Regulation (EU) No 907/2014^note. However, that Delegated Regulation was repealed by Article 40 of Commission Delegated Regulation (EU) 2022/127^note with effect from 1 January 2023. Consequently, that reference in Implementing Regulation (EU) 2016/1239 should be replaced by a reference to Article 25 of Delegated Regulation (EU) 2022/127.

(3)Article 14(3) and (4) of Implementing Regulation (EU) 2016/1239 provides that proof of the fulfilment of the obligations to have the products released for free circulation and to export is to be retrieved from ELAN. A derogation from that rule should be provided for where the licence or extract has not been issued in, or transmitted to, ELAN; where the licence or extract has been issued in, or transmitted to, ELAN, but its legal effects have been temporarily suspended; or where ELAN is temporarily unavailable.

(4)Article 21a of Implementing Regulation (EU) 2016/1239 lays down the transitional rules applicable to import and export licences with regard to the use of ELAN. These rules should be adapted to allow the licence issuing authorities of Member States to issue documents with legal value in ELAN during the transitional period. The licence issuing authorities should however be allowed to use these documents outside ELAN, provided it is clearly indicated in ELAN that the documents in ELAN do not have legal value.

(5)From 18 January 2027, all licences are to be issued following the ELAN1L-AGRIM and ELAN1L-AGREX data models following the rules laid down in Annex I.1 to Implementing Regulation (EU) 2016/1239 and in accordance with the ‘Notice on the instructions on completing the ELAN1L-AGRIM and ELAN1L-AGREX data models’^note. It should be clarified that extracts issued as of 18 January 2027, from licences that have been issued before 18 January 2027 in accordance with the template laid down in Annex I to Implementing Regulation (EU) 2016/1239, may maintain the same format as the original licence. Moreover, the ELAN1L-AGRIM and ELAN1L-AGREX templates need to be adjusted to reflect some formal necessary modifications.

(6)The ELAN1L-AGRIM data model laid down in Annex I.1 to Implementing Regulation (EU) 2016/1239 contains under point 2(p) the code SP02 which is to be inserted in Section ‘Special conditions/special particulars’. As this code serves the same purpose as code SP01, it is redundant and should be deleted.

(7)Commission Implementing Regulation (EU) 2020/761^note lays down the rules for the management of import and export tariff quotas (TRQs) for agricultural products managed by a system of import and export licences and to that end provides for specific rules.

(8)Commission Implementing Regulation (EU) 2026/996^note introduced Annex XIIa to Implementing Regulation (EU) 2020/761. Article 6(5) and Article 11(6) of Implementing Regulation (EU) 2020/761 should be updated to include a reference to that Annex.

(9)It should be clarified that licences are to be issued in weight equivalent when the quantity for import TRQs is expressed in weight equivalent.

(10)It should be clarified in Article 15a of Implementing Regulation (EU) 2020/761 that the rules laid down in Annex XIV.8 to that Implementing Regulation apply to certificates of origin for products subject to non-preferential arrangements, not to all certificates of origin.

(11)Commission Implementing Regulation (EU) 2025/1271^note amended Implementing Regulation (EU) 2020/761 and introduced the rules applicable to certain documents issued by third countries during the transitional period before the use of ELAN becomes mandatory. In particular, Article 72a of Implementing Regulation (EU) 2020/761 allows the issuing authorities of third countries to use ELAN as of 15 July 2025 but only for testing purposes, whereas Article 72b allows them to use ELAN on a voluntary basis as of 19 January 2026, and Article 72c provides that issuing authorities of third countries are to mandatorily make the documents of their competence available in ELAN as of 17 January 2028.

(12)Article 72b of Implementing Regulation (EU) 2020/761 should be amended to clarify what is the legal value of documents that third country authorities issued in ELAN on a voluntary basis, and what procedures apply if those documents need to be used outside ELAN.

(13)The Commission should publish online the list of third country authorities that expressed their intention to the Commission to make their documents available in ELAN before 17 January 2028.

(14)TRQ with order number 09.4124 for common wheat from Canada was open from 2017 to 2023. Since this TRQ is no longer open, any reference to it should be deleted from Annexes I, II and XIV.8 to Implementing Regulation (EU) 2020/761.

(15)In Annexes IV and XII to Implementing Regulation (EU) 2020/761, it should be clarified that TRQs with order numbers 09.4317, 09.4318, 09.4354, 09.4355, 09.4319, 09.4321, 09.4329, 09.4330, 09.4169, 09.4211, 09.4212, 09.4214, 09.4215, 09.4217, 09.4251, 09.4252, 09.4253, 09.4254, 09.4255, 09.4256, 09.4257, 09.4258, 09.4259, 09.4411, 09.4269, 09.4283, 09.4289 and 09.4290 require certificates of origin as a proof of non-preferential origin at release into free circulation, and that these certificates should be issued in accordance with Annex XIV.8 to that Implementing Regulation, unless the transitional rules on ELAN laid down in Articles 72a to 72d of that Implementing Regulation allow the competent authorities of third countries to use a different format.

(16)In Annex VIII to Implementing Regulation (EU) 2020/761, for TRQ with order number 09.4181, it should be clarified that only the Certificate of Authenticity falls under the scope of ELAN.

(17)In Annex VIII to Implementing Regulation (EU) 2020/761, TRQ with order number 09.4003 does not currently require operators to be registered in the Licence Operator Registration and Identification (LORI) database laid down in Article 13 of Commission Delegated Regulation (EU) 2020/760^note. To align the TRQ requirements for this TRQ to the requirements of other TRQs in the same sector, also for TRQ 09.4003 the registration of operators in the LORI database should be required. This amendment should apply as of the TRQ period starting on 1 July 2027.

(18)The template of the ELAN1L-TCDOC laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761 needs to be revised to avoid repetition of the document type and number in both the heading and the body of the document. Moreover, it should be clarified when the data model is required to be used by Implementing Regulations (EU) 2020/761, (EU) 2020/1988 and (EU) 2023/2834.

(19)In addition, the requirements for completing the ELAN1L-TCDOC data model laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761 should clarify the data format required for indicating the document number and the date of issue. Those requirements should clarify also how issuing authorities should indicate the quantity covered by the document, and when it is required that documents issued by third countries indicate the number of packages containing the products imported. Point 2(d) of that Annex should indicate where third country authorities may indicate additional information on transport and packaging related to good covered by their documents.

(20)The tables laid down in points 1(l) and 1(m) of Annex XIV.8 to Implementing Regulation (EU) 2020/761 should be integrated with references to the requirements for issuing documents for TRQs with order numbers 09.7901, 09.7898, 09.7899, 09.7902, 09.7896, 09.7897 and 09.7903 by third countries.

(21)Commission Implementing Regulation (EU) 2025/2173^note amended Annex XII to Implementing Regulation (EU) 2020/761 with regard to TRQs with order numbers 09.4410 and 09.4420. In particular, the new rules provide that the proof of origin for imports under these TRQs should no longer be provided by means of certificates of origin issued in accordance with Article 15a of Implementing Regulation (EU) 2020/761, but with supply contracts, instead. References to these TRQs in point 1(m) of Annex XIV.8 to Implementing Regulation (EU) 2020/761 should therefore be removed.

(22)In Annex XVI to Implementing Regulation (EU) 2020/761, Part A and Part Aa should be harmonised to show the conversion factors applicable to the egg sector in a uniform matter. The calculation of the shell weight equivalent laid down in Article 68 and in Annex XI to that Implementing Regulation should be harmonised with the new structure of Annex XVI, Part A. Article 68 should also refer to TRQs with order numbers 09.4950 and 09.4955, introduced by Implementing Regulation (EU) 2026/996.

(23)The references in Articles 4 and 13 of Commission Implementing Regulation (EU) 2020/1988^note to the transitional provisions should be corrected.

(24)The rules concerning the possibility to use ELAN laid down in Implementing Regulation (EU) 2020/1988 should be extended to the documents issued by third countries relating to TRQs with order numbers 09.7901, 09.7898, 09.7899, 09.7902, 09.7896, 09.7897 and 09.7903. This should be reflected in Articles 31a and 31b of that Implementing Regulation, as well as in the corresponding TRQ fiches laid down in Annex I to that Implementing Regulation. The reference to Annex II.H in Article 31b of that Implementing Regulation should be replaced with a reference to Annex II.I to that Implementing Regulation.

(25)TRQs with order numbers 09.6734, 09.6735, 09.6736, 09.6737, 09.6738, 09.6739, 09.6747, 09.6748, 09.6749, 09.6755, 09.6756 and 09.6758 were open only from 6 June to 31 December 2025. The fiches relating to those TRQs should therefore be deleted from Annex I to Implementing Regulation (EU) 2020/1988.

(26)Article 6(2) and Article 14 of Implementing Regulation (EU) 2025/1272 should be amended to reflect the possibility of third country authorities starting to use ELAN on a voluntary basis between 19 January 2026 and 17 January 2028.

(27)Article 1(2), points (a) to (d), of Implementing Regulation (EU) 2025/1272 lists the documents that fall under the scope of ELAN. The list of documents falling under the scope of ELAN is also laid down in Article 4 of Delegated Regulation (EU) 2025/1269. Article 1(2) of Implementing Regulation (EU) 2025/1272 should therefore be amended to refer to Article 4 of Delegated Regulation (EU) 2025/1269. Similarly, any reference to Article 1(2) of Implementing Regulation (EU) 2025/1272 in Articles 6 and 9 thereof should be amended accordingly.

(28)Implementing Regulations (EU) 2016/1239, (EU) 2020/761, (EU) 2020/1988 and (EU) 2025/1272 should therefore be amended accordingly.

(29)The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common Organisation of the Agricultural Markets,

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