Commission Implementing Regulation (EU) 2024/250 of 10 January 2024 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes for the common data requirements for the purposes of exchange and storage of certain information under the customs legislation

‘7 Until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision (EU) 2016/578, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of Delegated Regulation (EU) 2015/2446, the formats and codes set out in Annex 12 to Delegated Regulation (EU) 2016/341 shall apply in respect of the additional data elements required for that application.’

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

2 Article 1, points (1) to (4), shall apply from 3 March 2024.

3 Article 1, point (5), shall apply from 1 March 2027.