Prováděcí nařízení Komise (EU) 2026/996 ze dne 29. dubna 2026, kterým se mění prováděcí nařízení (EU) 2020/761 a (EU) 2020/1988, pokud jde o vytvoření, změny a správu některých celních kvót v návaznosti na Prozatímní dohodu o obchodu mezi Evropskou unií na jedné straně a Společným jihoamerickým trhem, Argentinskou republikou, Brazilskou federativní republikou, Paraguayskou republikou a Uruguayskou východní republikou na straně druhé
- Identifier:
- 32026R0996
- Status:
- effective
- Text language:
- en
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 1234/2007OJ L 347, 20.12.2013, p. 671 , ELI: http://data.europa.eu/eli/reg/2013/1308/oj. , 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 614/2009OJ L 150, 20.5.2014, p. 1 , ELI: http://data.europa.eu/eli/reg/2014/510/oj. , and in particular Article 16 thereof,
In accordance with the Interim Agreement on Trade between the European Union and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, tariff rate quotas are opened for import as set out in the Annexes to this Implementing Regulation.
OJ L 347, 20.12.2013, p. 671 , ELI: http://data.europa.eu/eli/reg/2013/1308/oj.
(1) Commission Implementing Regulation (EU) 2020/761Commission Implementing Regulation (EU) 2020/761 of 17 December 2019 laying down rules for the application of Regulations (EU) No 1306/2013, (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the management system of tariff quotas with licences (OJ L 185, 12.6.2020, p. 24 , ELI: http://data.europa.eu/eli/reg_impl/2020/761/oj). 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) 2020/1988Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import tariff quotas in accordance with the first come, first served principle (OJ L 422, 14.12.2020, p. 4 , ELI: http://data.europa.eu/eli/reg_impl/2020/1988/oj). 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)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 (OJ L, 2026/186, 27.2.2026, ELI: http://data.europa.eu/eli/agree_internation/2026/186/oj). 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)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 (OJ L, 2026/184, 27.2.2026, ELI: http://data.europa.eu/eli/agree_internation/2026/184/oj). 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 forceArt. 23.10 ITA. .
(4) In accordance with Council Decision (EU) 2026/183Council Decision (EU) 2026/183 of 9 January 2026 on the signing and provisional application of 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 (OJ L, 2026/183, 27.2.2026, ELI: http://data.europa.eu/eli/dec/2026/183/oj). , 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 StatesArticle 3(1) of Decision (EU) 2026/183. . 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,
OJ L 150, 20.5.2014, p. 1 , ELI: http://data.europa.eu/eli/reg/2014/510/oj.
Article 1 Article 1
Article 4 Article 4 Transitional provisions 1.For the tariff quota period 2026, the quantities to be used for tariff quotas with order numbers 09.4910, 09.4915, 09.4920, 09.4925, 09.4930, 09.4935, 09.4940, 09.4945, 09.4950, 09.4955, 09.4960, 09.4965, 09.4970 and 09.4975 are pro rata quantities calculated for the proportion starting from the date of application of this Regulation until the end of that tariff quota period. 2.The quantity of WTO tariff quota with order number 09.4318 for the tariff quota period 2025/2026 is deducted by the pro rata aggregate quantity for tariff quota with order number 09.4915. 3.For the tariff quota period 2026, the quantities to be used for tariff quotas with order numbers 09.0878, 09.0879, 09.0880, 09.0881, 09.0882, 09.0883, 09.0884 and 09.0885 are pro rata quantities calculated for the proportion starting from the date of application of this Regulation until the end of that tariff quota period.
Article 5 Article 5
Article 15b Article 15b Document issued by Mercosur States
Article 69a Article 69a Tariff quotas
Article 13a Article 13a
Commission Implementing Regulation (EU) 2020/761 of 17 December 2019 laying down rules for the application of Regulations (EU) No 1306/2013, (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the management system of tariff quotas with licences (OJ L 185, 12.6.2020, p. 24 , ELI: http://data.europa.eu/eli/reg_impl/2020/761/oj).
For the tariff quota period 2026, the quantities to be used for tariff quotas with order numbers 09.4910, 09.4915, 09.4920, 09.4925, 09.4930, 09.4935, 09.4940, 09.4945, 09.4950, 09.4955, 09.4960, 09.4965, 09.4970 and 09.4975 are pro rata quantities calculated for the proportion starting from the date of application of this Regulation until the end of that tariff quota period.
The quantity of WTO tariff quota with order number 09.4318 for the tariff quota period 2025/2026 is deducted by the pro rata aggregate quantity for tariff quota with order number 09.4915.
For the tariff quota period 2026, the quantities to be used for tariff quotas with order numbers 09.0878, 09.0879, 09.0880, 09.0881, 09.0882, 09.0883, 09.0884 and 09.0885 are pro rata quantities calculated for the proportion starting from the date of application of this Regulation until the end of that tariff quota period.
Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import tariff quotas in accordance with the first come, first served principle (OJ L 422, 14.12.2020, p. 4 , ELI: http://data.europa.eu/eli/reg_impl/2020/1988/oj).
This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .
It shall apply from 1 May 2026 . 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 shall apply as of 1 January 2027 .
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 (OJ L, 2026/186, 27.2.2026, ELI: http://data.europa.eu/eli/agree_internation/2026/186/oj).
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 (OJ L, 2026/184, 27.2.2026, ELI: http://data.europa.eu/eli/agree_internation/2026/184/oj).
Art. 23.10 ITA.
Council Decision (EU) 2026/183 of 9 January 2026 on the signing and provisional application of 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 (OJ L, 2026/183, 27.2.2026, ELI: http://data.europa.eu/eli/dec/2026/183/oj).
Article 3(1) of Decision (EU) 2026/183.
Notice of the European Commission [2026/874] (OJ L, 2026/874, 17.4.2026, ELI: http://data.europa.eu/eli/notice/2026/874/oj).;
Council Decision (EU) 2026/183 of 9 January 2026 on the signing and provisional application of 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 (OJ L, 2026/183, 27.2.2026, ELI: http://data.europa.eu/eli/dec/2026/183/oj).;
This article applies to TRQs with order numbers 09.4910, 09.4920, 09.4925, 09.4930, 09.4935, 09.4940, 09.4945, 09.4950, 09.4955, 09.4960, 09.4965, 09.4970 and 09.4975 opened in accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay. These products shall be accompanied by an official document issued by the Mercosur States, the model of which is laid down in the Notice of the European Commission [2026/874] .
This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period Articles 72a to 72d would apply.
Notice of the European Commission [2026/874] (OJ L, 2026/874, 17.4.2026, ELI: http://data.europa.eu/eli/notice/2026/874/oj).;
Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).;
In accordance with the Interim Agreement on Trade between the European Union, and the Common market of the South, the Argentine Republic, the Federal Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay; signed and provisionally applied on the basis of Decision (EU) 2026/183, tariff quotas are open for imports into the Union of ethanol from Mercosur States, subject to the conditions laid down in this Regulation.
For each tariff quota, the volume of products, the order number, and the import tariff quota period and sub-periods are specified in Annex I to this Regulation;
For sugar tariff quota with order number 09.0879, all of the following requirements shall apply:
(a) release for free circulation in the Union shall be subject to the end-use procedure for refining referred to in Article 210 of Regulation (EU) No 952/2013;
(b) by way of derogation from Article 239 of Commission Delegated Regulation (EU) 2015/2446 , the obligation to refine shall not be transferred to another legal or natural person;
(c) refining shall take place within a period of 180 days from the release of the sugar for free circulation in the Union.
HAS ADOPTED THIS REGULATION: