Commission Implementing Regulation (EU) 2026/996

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 187 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 16 thereof,Whereas:

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

(2)Commission Implementing Regulation (EU) 2020/1988^note lays down the rules for the administration of import tariff quotas designed to be used following the chronological order of dates of acceptance of customs declarations (‘first come, first served’ principle).

(3)The Partnership Agreement between the European Union and its Member States, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (‘the EMPA’)^note is subject to ratification by all EU Member States. The Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (‘the ITA’)^note covers those parts of the EMPA that are of exclusive EU competence, to be adopted through the EU-only ratification process. The ITA will cease to have effect when the EMPA enters into force^note.

(4)In accordance with Council Decision (EU) 2026/183^note, the EU signed the ITA on 17 January 2026. The Council further decided on the provisional application as from the first day of the second month following the ratification by the Mercosur States^note. The conclusion of the ITA by the EU requires the consent of the European Parliament. The ITA is to be provisionally applied as of 1 May 2026.

(5)The changes resulting from the ITA should be reflected in Annexes I, II, IV, VIII, IX, X, XI, XII, XIV and XVI and in a newly introduced Annex XIIa to Implementing Regulation (EU) 2020/761. In addition, the changes resulting from the ITA should also be reflected in Annexes I and II to Implementing Regulation (EU) 2020/1988.

(6)Annex 2-A to the ITA contains provisions on the tariff elimination schedule. Section D, points 4 and 5 of this annex provide that the Mercosur States may allocate among themselves the quantities of the Tariff-Rate Quotas (‘TRQs’) opened by the European Union. In that case, the Mercosur States should notify at least 90 days before the beginning of the tariff quota period the details of the allocation for the European Union to implement it. In addition, in cases in which the allocated quantities are not fully used in the course of the tariff quota period, the exporting Party may notify by the end of the 8th month of the tariff quota period to the importing Party a re-allocation of the unused quantities for the last quarter of the tariff quota period. The importing party should implement that re-allocation. As the ITA should be provisionally applied as of 1 May 2026, and the Mercosur States have not notified the EU of any allocation among themselves yet, neither this allocation nor any re-allocation is possible in 2026. This possibility to allocate among Mercosur States and re-allocate the unused quantities for the last quarter of the tariff quota period as of 2027 will be regulated by a future implementing regulation in the course of 2026.

(7)Transitional provisions are needed to clarify the quantities to be applied under tariff rate quotas in the first year of provisional application of the ITA, because the ITA is to be provisionally applied as of 1 May 2026 and the quantities should be pro-rated on a proportional basis for 2026. In addition, transitional provisions are needed to clarify the situations that may arise as a result of amending existing tariff quotas by the ITA in the ongoing tariff quota period. Also, it should be clarified that the obligation of the operators to be registered in the LORI database for imports under tariff quotas with order numbers 09.4920, 09.4925, 09.4960 and 09.4965 is to be applied as of 1 January 2027 in order to ensure a smooth transition to that obligation.

(8)The ITA is to be provisionally applied as of 1 May 2026. This Regulation should therefore enter into force on the day following that of its publication in the Official Journal of the European Union and it should apply from 1 May 2026.

(9)Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 should therefore be amended accordingly.

(10)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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