Commission Implementing Regulation (EU) 2020/2038 of 10 December 2020 amending Implementing Regulation (EU) 2015/2447 as regards the forms for guarantor’s undertakings and the inclusion of air transport costs in the customs value, to take account of the withdrawal of the United Kingdom from the Union

Implementing Regulation (EU) 2015/2447 is amended as follows: (1) in Annex 23-01, in the table, in the last row of the first column (‘Zone Q’), the following text is added: ‘, United Kingdom, with the exception of Northern Ireland’; (2) in Annex 32-01, Part I (Undertaking by the guarantor), point 1 is amended as follows: (a) after the text ‘the Kingdom of Sweden’, the following text is deleted: ‘, the United Kingdom of Great Britain and Northern Ireland’; (b) after the text ‘the Republic of Turkey(56)’, the following text is inserted: ‘, the United Kingdom of Great Britain and Northern Ireland (3) in Annex 32-02, Part I (Undertaking by the guarantor), point 1 is amended as follows: (a) after the text ‘the Kingdom of Sweden’, the following text is deleted: ‘, the United Kingdom of Great Britain and Northern Ireland’; (b) after the text ‘the Republic of Turkey’, the following text is inserted: ‘, the United Kingdom of Great Britain and Northern Ireland (4) in Annex 32-03, Part I (Undertaking by the guarantor), point 1 is amended as follows: (a) after the text ‘the Kingdom of Sweden’, the following text is deleted: ‘and the United Kingdom of Great Britain and Northern Ireland’; (b) after the text ‘the Republic of Turkey(71)’, the following text is inserted: ‘, the United Kingdom of Great Britain and Northern Ireland (5) in Annex 72-04, Part II is amended as follows: (a) in Chapter VI, in row 7 of the table, after the text ‘Turkey —’, the following text is inserted: ‘United Kingdom ( ) —’; (b) in Chapter VII, in row 6 of the table, after the text ‘Turkey —’, the following text is inserted: ‘United Kingdom ( ) —’.

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 January 2021. However, Articles 1(2)(b), 1(3)(b), 1(4)(b) and 1(5) shall apply from the day the United Kingdom accedes to the Convention on a common transit procedure.