Prováděcí nařízení Komise (EU) 2026/1422 ze dne 25. června 2026, kterým se mění prováděcí nařízení (EU) 2015/2447, pokud jde o procesní pravidla o prokazování nepreferenčního původu

Identifier:: 32026R1422
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 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeOJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj. , and in particular Article 63 thereof,

OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj.

(1) Commission Delegated Regulation (EU) 2025/1269Commission Delegated Regulation (EU) 2025/1269 of 6 May 2025 laying down rules supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (ELAN) to monitor and manage trade and market in agricultural products (OJ L, 2025/1269, 10.7.2025, ELI: http://data.europa.eu/eli/reg_del/2025/1269/oj). and 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). establish the electronic system for agricultural non-customs formalities (ELAN), which allows the customs authorities of the Member States and the issuing authorities in the Union and in third countries to exchange a set of documents electronically, including the certificates of origin for goods which are subject to special non-preferential import arrangements.

(2) Implementing Regulation (EU) 2020/761, in its Annex XIV.8, sets out the specific information that the issuing authorities of third countries are to provide when issuing certificates of origin for agricultural products released for free circulation in the customs territory of the Union under tariff quotas.

(3) During the transitional periods laid down in Articles 72a to 72d of Implementing Regulation (EU) 2020/761, certificates of origin may be issued outside of ELAN. During those transitional periods, third countries should continue to send to the Commission specimens of the stamps of those certificates.

(4) To facilitate the implementation of the electronic exchange of information provided for in Delegated Regulation (EU) 2025/1269 and in Commission Implementing Regulation (EU) 2025/1272Commission Implementing Regulation (EU) 2025/1272 of 6 May 2025 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (ELAN) (OJ L, 2025/1272, 10.7.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/1272/oj). , Articles 57, 58 and 59 of Commission Implementing Regulation (EU) 2015/2447Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558 , ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj). , which lay down procedural rules for the provision and verification of proofs of non-preferential origin, should be amended to provide for the use and acceptance of electronic certificates of origin and to modify the subsequent verification carried out by the customs authorities of the Member States.

(5) Pending the mandatory use of ELAN as of the date laid down in Article 72c of Implementing Regulation (EU) 2020/761, it is considered appropriate to allow the use of electronic certificates of non-preferential origin issued by third countries provided that their authenticity can be verified. Those electronic certificates should also bear appropriate authenticity markings to minimise fraud attempts.

(6) In order to provide clarity and certainty for operators and to ensure the accountability of the relevant actors, it is appropriate to amend the text of certain provisions of Implementing Regulation (EU) 2015/2447 to specify the actors involved in the processes.

(7) Where non-preferential rules of origin are used for the application of Regulation (EU) 2026/1455 of the European Parliament and of the CouncilRegulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on the imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America (OJ L, 2026/1455, 30.6.2026, ELI: http://data.europa.eu/eli/reg/2026/1455/oj). , the proof of origin should be reinforced to mitigate the risk of circumvention. For that purpose, as part of the proof of the origin of the goods, the declarant should provide evidence that the goods were transported directly from the declared country of origin and, if they were shipped through a third country, that they were not subject to any alteration after they were exported from the country of origin.

(8) Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.

(9) In view of the upcoming adoption of Regulation (EU) 2026/1455 and in order for the amendments provided for in this Regulation to be applied as soon as possible, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union .

(10) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union .

Commission Delegated Regulation (EU) 2025/1269 of 6 May 2025 laying down rules supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (ELAN) to monitor and manage trade and market in agricultural products (OJ L, 2025/1269, 10.7.2025, ELI: http://data.europa.eu/eli/reg_del/2025/1269/oj).

Article 2 Article 2

Article 59a Article 59a Proof of origin for the application of Regulation (EU) 2026/1455

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).

Commission Implementing Regulation (EU) 2025/1272 of 6 May 2025 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (ELAN) (OJ L, 2025/1272, 10.7.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/1272/oj).

Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558 , ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj).

Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on the imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America (OJ L, 2026/1455, 30.6.2026, ELI: http://data.europa.eu/eli/reg/2026/1455/oj).

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 licenses (OJ L 185, 12.6.2020, p. 24 , ELI: http://data.europa.eu/eli/reg_impl/2020/761/oj).;

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).;

(Article 61 of the Code)

Where non-preferential rules of origin are used for the application of Regulation (EU) 2026/1455 of the European Parliament and of the Council , the proof of non-preferential origin shall also include evidence showing that the goods were transported directly from the country of origin to the Union, or remained under customs supervision during their transport through other countries, or when stored or split in those countries the goods did not undergo any alteration other than to preserve them in good condition or by adding or affixing marks, labels, seals or any documentation to ensure compliance with specific requirements.

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