Commission Implementing Regulation (EU) 2025/1271 of 6 May 2025 amending Implementing Regulations (EU) 2016/1239, (EU) 2020/761, (EU) 2020/1988 and (EU) 2023/2834 as a consequence of the establishment of the Electronic system for Agricultural Non-customs formalities (ELAN), and amending Implementing Regulation (EU) 2020/1988 as regards two new tariff quota numbers for imports of rice from Bangladesh

1 For the purposes of this Regulation, the following definitions apply: (a) “declarant”, as defined in Article 5, point (15), of Regulation (EU) No 952/2013 of the European Parliament and of the Council; (b) “risk management”, as defined in Article 5, point (25), of Regulation (EU) No 952/2013; (c) “Union non-customs formality”, as defined in Article 2, point (11), of Regulation (EU) 2022/2399 of the European Parliament and of the Council; (d) “electronic system for agricultural non-customs formalities (ELAN)” as defined in Article 3, point (b), of Commission Delegated Regulation (EU) 2025/1269; (e) “exporter”, as defined in Article 1, point (19), of Commission Delegated Regulation (EU) 2015/2446; (f) “EU CSW-CERTEX” means the European Union Customs Single Window Certificates Exchange System as defined in Article 4 of Regulation (EU) 2022/2399; (g) “advanced signature based on a qualified certificate” means an electronic signature complying with the requirements laid down in Articles 26 and 28 of Regulation (EU) 910/2014 of the European Parliament and of the Council; (h) “ELAN1L-AGRIM” defines any import licence issued in accordance with the data model set out in the instructions published in series C of the Official Journal of the European Union, following the rules laid down in Annex I.1 to this Regulation for their use in ELAN; (i) “ELAN1L-AGREX” defines any export licence issued in accordance with the data model set out in the instructions published in series C of the Official Journal of the European Union, following the rules laid down in Annex I.1 to this Regulation for their use in ELAN; (j) “instructions published in series C of the Official Journal of the European Union” means the instructions set out in the Notice on the instructions on completing the ELAN1L-AGRIM and ELAN1L-AGREX data models published in the C series of the Official Journal of the European Union that licence issuing authorities shall follow to issue import and export licences in accordance with Annex I.1 to this Regulation; (k) “ELAN (acceptance environment)” means the electronic system identical to ELAN for the mere purpose of testing the functionality of that system before its actual release as a production environment.

2 In addition, the definitions laid down in Article 1 of Delegated Regulation (EU) 2016/1237, and in Article 4 of Delegated Regulation (EU) 2025/1269 apply.

1 The customs declaration shall refer to the licence or extract using a specific code and the licence number indicated on the licence, as set out in Title II of Annex B to Commission Implementing Regulation (EU) 2015/2447. Where the transitional rules laid down in Articles 21a to 21d allow the competent authorities to issue licences in accordance with Annex I, the customs declaration may refer to the licence issue number indicated in Section 25 of the import licence or Section 23 of the export licence in accordance with Annex I.

2 ELAN shall allow customs offices to access the electronic licence or extract referred to in paragraph 1. Where allowed by the transitional rules laid down in Articles 21a to 21d, the national electronic systems of the licence issuing authority may allow the customs office to access the electronic licence or extract directly. If direct access is not available, the declarant or the licence issuing authority shall send the licence or extract to the customs office in electronic format. If, during the transitional periods laid down in Article 6(1) to (4), of Commission Implementing Regulation (EU) 2025/1272, the IT applications of the customs office are not suited for applying the first and second subparagraph of this paragraph or if the customs office has no access to ELAN, licences or extracts may be sent in paper format.

1 The rules on the procedure for the issue of electronic licences in national electronic systems shall designate the authority that is to indicate the quantity released for free circulation or exported on the licence and specify how the declarant and the licence issuing authority get access to that information.

2 The customs office shall indicate and validate the quantity released for free circulation or exported, or if provided by national administrative rules, validate the quantity indicated by the declarant, in ELAN, either directly, or by interconnecting to it from the national customs IT system, via EU CSW-CERTEX. When the Union legislation allow the use of licences on paper, the customs office shall indicate and validate the quantity released for free circulation or exported, or if provided by national administrative rules, validate the quantity indicated by the declarant, in Sections “Quantity in figures”, “Unit of measurement” and “Quantity in words”, endorse it, and return that copy to the declarant, or, if specific legislation requires so, return that copy to the licence issuing authority. When the copy of the licence is returned to the licence issuing authorities, the licence issuing authority shall encode in ELAN the quantity released for free circulation or exported, as indicated and validated in the licence, if that was not already done by the customs authorities.

3 Where the quantity released for free circulation or exported is lower than the quantity available on the licence, ELAN shall deduce the quantity released for free circulation or exported and indicate the remaining quantity within the limits of the quantity available on the licence. During the transitional periods laid down in Article 6(1) to (4), of Implementing Regulation (EU) 2025/1272, customs authorities shall indicate the remaining quantity on the licence.

4 Where, during the transitional period laid down in Articles 21a to 21d of this Regulation or during the periods of temporary unavailability of ELAN governed by Section 3 of Implementing Regulation (EU) 2025/1272, the quantity released for free circulation or exported does not correspond to the quantity indicated on the licence, customs authorities shall correct the entry on the licence by indicating the actual quantity within the limits of the quantity available on the licence. If the space for making attributions on paper licences or extracts is not sufficient, the authorities may attach extension pages, validated through allongement stamping.

5 The date of attribution shall be the date of acceptance of the declaration for release for free circulation or for export.

6 Customs authorities shall indicate and validate the quantity released for free circulation or exported in the national electronic systems of Member States only when this is allowed by the transitional rules laid down in Articles 21a to 21d of this Regulation, or during the periods of temporary unavailability of ELAN governed by Section 3 of Implementing Regulation (EU) 2025/1272.

7 Member States shall decide which authority carries out the functions referred to in this Article for electronic licences issued in their national systems, and they shall publish that information on their public website.

In the event of a request for transfer by the titular holder, the transferee's data and the date of the relevant entry shall be entered on the electronic licence in accordance with the instructions published in series C of the Official Journal of the European Union or, in the case of paper licences, in accordance with the Notice for import and export licences for agricultural products. The transfer shall be validated by the licence issuing authority. In the event of a transfer back to the titular holder, the licence issuing authority shall validate the transfer back and its date on the electronic licence in accordance with the instructions published in series C of the Official Journal of the European Union or, in case of paper licences, in accordance with the Notice for import and export licences for agricultural products. The transfer or transfer back shall take effect from the date indicated on the licence by the licence issuing authority, which shall fall during the period of validity of the licence.’;

1 Entries made on licences or extracts shall not be altered after their issue.

2 Where a competent customs authority has a doubt on the accuracy of entries on the licence or extract, it shall ask the licence-issuing authority for clarifications. Where a licence-issuing authority has a doubt on the accuracy of entries on the licence or extract, it shall ask the competent customs authority for clarifications. The first subparagraph shall not apply where it concerns minor or evident errors which the licence issuing authority or competent customs authority can remedy by applying the legislation correctly.

3 Where the licence issuing authority considers a correction necessary, it shall correct the licence or the extract without delay.

4 When licences or extracts are used in paper format, licence issuing authorities shall correct them only if they have been returned by the economic operator.

5 For electronic licences or extracts, the licence issuing authority shall validate the corrected version, which shall replace the original version. Where in accordance with the transitional rules laid down in Articles 21a to 21d of this Regulation or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272, the issuing authority issues licences or extracts in paper form, it shall indicate on the top of these documents that they were corrected by adding the entry “licence corrected on …” or “extract corrected on …”. Any former entries shall be reproduced on each copy.

6 Where, in accordance with the transitional rules laid down in Articles 21a to 21d of this Regulation or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272, the licence is issued on paper at the request of the licence issuing authority, the titular holder or transferee shall return the licence or extract. Where on the basis of risk management the authenticity of a paper licence or extract, or entries or endorsements thereon must be verified, the authority concerned shall return the licence or extract, or a photocopy thereof to the competent authorities. The request for verification and its assessment shall be communicated by electronic means in accordance with Council Regulation (EC) No 515/97 using the standard form as set out in Annex III to this Regulation. Authorities may agree on further simplification including direct consultations using the customs office list (COL) published on the Commission's official website. The requested authority shall ensure that a reply to the requesting authority is sent within 20 calendar days when the authorities are established in the same Member State. Where different Member States are involved, the reply shall be sent within 60 calendar days.

7 If the licence or extract is returned before the end of validity and the exhaustion of the available quantity, the competent authority shall indicate it in ELAN. Where, in accordance with the transitional rules laid down in Articles 21a to 21d of this Regulation or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272, a licence or extract printed on paper is returned, the competent authority shall, on request, give a receipt to the party concerned, or alternatively note and stamp a date of receipt on a printed copy produced by the party concerned.

Member States shall notify the Commission on a daily basis the total quantities covered by import licences other than those intended for the management of tariff quotas by product code and by the origin indicated in the licence application.’

1 From 15 July 2025, licence issuing authorities of Member States may start issuing or transmitting licences in ELAN (acceptance environment).

2 Documents made available in ELAN (acceptance environment) shall count as tests performed by Member States and shall not have legal value.

3 ELAN (acceptance environment) shall remain available for Member States throughout the whole duration of the transitional period laid down in Article 6 of Implementing Regulation (EU) 2025/1272, with the sole scope of allowing all users of ELAN to test the functioning of the system.

4 From the date laid down in paragraph 1, Member States may issue import and export licences in electronic or paper format using either: (a) the templates laid down in Annex I; or (b) the ELAN1L-AGRIM and ELAN1L-AGREX data models laid down in Annex I.1. The documents referred to in the first subparagraph, points (a) and (b), may, in addition, be issued in ELAN (acceptance environment) or transmitted to that system.

5 From 19 January 2026, Member States may start issuing imports and export licences in ELAN or transmit them to that system. Documents issued in ELAN or transmitted to that system in accordance with this paragraph shall have legal value and may be used for the release for free circulation or export of agricultural products. Licence issuing authorities of Member States may issue licences in ELAN (acceptance environment) for testing purposes after the date laid down in the first subparagraph, provided that documents issued in that system shall not have legal value.

1 From 18 January 2027, all licences shall be issued following the ELAN1L-AGRIM and ELAN1L-AGREX data models set out in Annex I.1, in accordance with the instructions published in series C of the Official Journal of the European Union.

2 Licences issued in accordance with paragraph 1, or their extracts may be printed on paper only if they have been transmitted to ELAN, unless otherwise provided by the rules on contingency periods laid down in Section 3 of Implementing Regulation (EU) 2025/1272. When licence issuing authorities transmit a licence or extract to ELAN from their national electronic systems, they shall transmit also the quantity released for free circulation or exported under the licence or extract as it is recorded in the national system. Licences printed in accordance with the first subparagraph shall bear a valid signature and the official stamp of the competent issuing authority. Unless otherwise provided by the rules on contingency periods laid down in Section 3 of Implementing Regulation (EU) 2025/1272, licences or extracts printed on paper that have not been transmitted to ELAN shall not be used for the release for free circulation or the export of agricultural products.

3 Customs authorities shall validate the quantity released for free circulation or exported with a signature and stamp in the case of a paper licence, or by an electronic validation system in the case of an electronic licence. All quantity attributions made on printed licences or extracts shall be encoded by the competent licence issuing authority within two working days from the return of the licence or extract, starting from the beginning of day following the date of the return.

4 Where licences or extracts, are printed on paper in accordance with paragraph 2, the corresponding copies in the national electronic system shall not be used for release for free circulation of goods in the Union territory or to export goods from the Union territory until the paper copy is returned and the licence issuing authority has: (a) encoded the quantity released for free circulation or exported under the licence or extract in ELAN and in the national system; and (b) indicated that the licence or extract will be used outside ELAN.

5 Where licences or extracts are printed on paper in accordance with paragraph 2, the equivalent electronic licences or extracts available in ELAN shall not be used for release for free circulation of goods in the Union territory or to export goods from the Union territory. The electronic licences or extracts may be used only once operators have returned the corresponding printed licences or extracts to the licence issuing authorities, and the attributions made by customs authorities have been encoded in ELAN and, if applicable, in the national electronic system.

6 Customs authorities shall accept paper licences issued in accordance with the template for licences laid down in Annex I, provided that they have been issued before the date laid down in paragraph 1 of this Article and that they are still valid according to the relevant Union legislation.

1 From 17 January 2028 all import and export licences shall be issued in ELAN or transmitted to it from national electronic systems. As of that date, licences not available in ELAN shall not have legal value and shall not be used for release for free circulation or export of goods.

2 Licences or extracts shall be printed on paper only if they have been transmitted to ELAN, unless otherwise provided by the rules on contingency periods laid down in Section 3 of Implementing Regulation (EU) 2025/1272.

3 When customs authorities indicate the quantity released for free circulation or exported on electronic licences or extracts in the national electronic system, licence issuing authorities shall encode or transmit these attributions in ELAN within two working days from the day following the date of attribution.

1 From 6 October 2028, automatic verifications by customs authorities of import and export licences and the reporting of cleared quantities to ELAN shall take place via EU CSW-CERTEX in accordance with Regulation (EU) 2022/2399.

2 Licences or extracts issued before the date laid down in paragraph 1 and printed on paper shall not be used after that date and shall be returned to the relevant licence issuing authorities.

3 Licence issuing authorities shall encode or transmit to ELAN all data concerning licences or extracts returned in accordance with the first subparagraph, and the available quantity shall take into account all quantities released for free circulation or exported indicated in the returned licences.

4 Once encoded in accordance with paragraph 2, licences shall be valid to be used in ELAN.’

Regulation (EU) No 952/2013 of the European Parliament and of the Council, Commission Implementing Regulation (EU) No 908/2014, Implementing Regulations (EU) 2015/2447 and (EU) 2016/1239, and Commission Implementing Regulation (EU) 2025/1272 shall apply, unless otherwise provided for in this Regulation.

1 Applications for ELAN1L-AGRIM and ELAN1L-AGREX licences shall be submitted in accordance with Article 2 of Implementing Regulation (EU) 2016/1239.

2 When, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239 import and export licence application forms set out in Annex I to that Implementing Regulation may still be used, the following sections shall be filled in as follows: (a) in Section 20 of the import licence application form, the following shall be indicated: (i) the order number of the import tariff quota; (ii) the ad valorem and specific customs duty (“in-quota customs duty”) applicable to the product concerned; (b) where specified in Annexes II to XIII to this Regulation, in Section 7 of the export licence application form, the country of destination shall be indicated and the box “yes” in that section shall be crossed; (c) where specified in Annexes II to XIII to this Regulation, in Section 8 of the import licence application form, the country of origin shall be indicated and the box “yes” in that section shall be crossed.

3 Member States that have an electronic application and registration system shall register the details referred to in paragraph 2 in that system.’

1 Import and export licences shall be issued in accordance with the rules laid down in Annex I.1 to Implementing Regulation (EU) 2016/1239 and to the instructions published in series C of the Official Journal of the European Union referred to in Article 1(1), point (j) of that Regulation.

2 Member States that have a national electronic system shall adapt their system to issue licences in accordance with paragraph 1.

3 By way of derogation from paragraph 1, when, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import and export licences can be issued in accordance with Annex I to that Implementing Regulation, the following sections of the templates set out in that Annex shall be filled in as follows: (a) Section 20 of the import licence shall indicate the order number of the import tariff quota; (b) Section 24 of the import licence shall indicate the ad valorem and specific customs duty (“in-quota customs duty”) applicable to the product concerned; (c) where specified in Annexes II to XIII to this Regulation, Section 8 of the import licence shall indicate the country of origin and the box “yes” in that section shall be crossed out; (d) Section 19 of the import and export licence shall indicate an excess tolerance of 0, except for products subject to an import licence listed in Part I of the Annex to Delegated Regulation (EU) 2016/1237, for which the excess tolerance shall be 5 % and Section 24 of the import licence shall contain the statement “In-quota duty applicable to the quantity specified in Sections 17 and 18”, as laid down in Part A of Annex XVIII to this Regulation; (e) Section 24 of the import licence or Section 22 of the export licence shall contain the statement that “Article 3(4) of Regulation (EEC, Euratom) No 1182/71 shall not apply”, as laid down in Part B of Annex XVIII.’

1 When the rules applicable to a tariff rate quota require that agricultural products to be released for free circulation in the Union territory are accompanied by a document issued by third countries in accordance with this Article, the document shall follow the ELAN data model in compliance with Annex XIV.8 to this Regulation. Articles 57, 58 and 59 of Implementing Regulation (EU) 2015/2447 apply to that document, with the exception of Article 57(1) of that Implementing Regulation.

2 During the transitional period laid down in Articles 72a to 72d of this Regulation, where Annexes II to XIII to this Regulation and Annex II to Implementing Regulation (EU) 2020/1988 refer to this Article, a certificate of origin relating to products having their origin in a third country for which special non-preferential import arrangements are established may be issued based on: (a) the template set out in Annex 22-14 to Implementing Regulation (EU) 2015/2447; (b) the template set out in Part B of Annex II to Implementing Regulation (EU) 2020/1988; or (c) the form set out in Annex XVII to this Regulation in compliance with the technical specifications laid down therein.’

1 The ELAN1L-AGRIM licence in Section “Destination” shall indicate the ISO 3166-1 alpha-2 code of: (a) Spain, for tariff quotas with order number 09.4120 and 09.4122; and (b) Portugal, for tariff quota with order number 09.4121. 2. Import licence applications for tariff quotas referred to in paragraph 1, points (a) and (b), may indicate either the full name of the country of destination or the ISO 3166-1 alpha-2 code. 3. In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import licence applications and licences issued in accordance with Annex I to that Implementing Regulation shall in all cases mention in Section 24 one of the entries listed in Annex XIV.1 to this Regulation.

From the date of application of the zero-import duty referred to in Article 21 of Delegated Regulation (EU) 2020/760 and no later than 18.00 (Brussels time) on the 15th day of each month, the Spanish and Portuguese competent authorities shall notify the Commission, by electronic tools, of the total quantities covered by licence applications by order number. In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, and unless they issue licences in ELAN, before the end of the month the Spanish and Portuguese competent authorities shall notify the Commission, by electronic tools of the total quantities by CN code for which import licences have been issued.’

Import licence applications submitted for rice and broken rice under tariff quotas 09.4128, 09.4129 and 09.4149 shall be accompanied by an export certificate drawn up in accordance with the provisions laid down in Annex XIV.8 or, in accordance with the transitional rules laid down in Articles 72a to 72d, by the original of the export certificate, the specimen of which is set out in Annex XIV.2. Import licence applications submitted for rice and broken rice under tariff quota 09.4127 shall always be accompanied by the original export certificate, the specimen of which is set out in Part C of Annex XIV.2. The documents referred to in the first and second subparagraphs shall be issued by the competent authority of the third countries indicated therein. The quantity indicated on import licence applications shall not exceed the quantity indicated on the export licences.

Section “Country of origin” of ELAN1L-AGRIM licences for all order numbers laid down in Annex III, except for order numbers 09.4138, 09.4148, 09.4166, 09.4168, 09.4119, 09.4130 and 09.4154, shall indicate the country of origin in accordance with the instructions laid down in Annex III. In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, import licences issued based on Annex I to that Implementing Regulation for all order numbers laid down in Annex III, except for order numbers 09.4138, 09.4148, 09.4166, 09.4168, 09.4119, 09.4130 and 09.4154, shall indicate the country of origin in Section 8, and the box “yes” in that section shall be crossed out. By way of derogation from Article 6(5), import licence applications for tariff quotas 09.4729, 09.4730 and 09.4731 shall refer to a single order number and a single CN code. The description of the products and their CN code shall be referred to in Sections “Product list. Description in accordance with the Combined Nomenclature (CN)” and “Product list. CN code”, respectively, of the licence application. In accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, in import licences issued based on Annex I to that Implementing Regulation, the description of the products and their CN code shall be referred to in Sections 15 and 16, respectively, of the licence application.’

For the sugar tariff quotas under order numbers 09.4324, 09.4325, 09.4326 and 09.4327, the following shall apply: 1. Import licence applications shall be accompanied by the original of the ELAN1L-TCDOC, subtype “Export licence”, drawn up in accordance with the provisions laid down in Annex XIV.8 or, alternatively, in accordance with the transitional rules laid down in Articles 72a to 72d, drawn up in accordance with the model referred to in Part C of Annex XIV.3 issued by the competent authorities of the third country concerned. The quantity stated in the import licence applications shall not exceed the quantity indicated on the export licence. 2. The code SUG03 or the corresponding text laid down in Annex I.1, Part A.1, point (p), of Implementing Regulation (EU) 2016/1239 shall be indicated in Section “Special conditions / special particulars” in accordance with the instructions laid down in the relevant tariff quota fiche. If allowed by the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, one of the entries listed in Part B of Annex XIV.3 to this Regulation shall be entered in Section 20 of the application form and of the licence.’

1 Section “Country of origin” of the import licence applications and of the import licence shall contain the information specified, for the relevant tariff quota, in the box “Specific entries to be made on the licence” of Annex VIII. Import licence applications and import licences that, in accordance with the transitional rules laid down in Articles 21a to 21d of Implementing Regulation (EU) 2016/1239, are based on the template laid down in Annex I to that Implementing Regulation, shall indicate in Section 8 the information specified, for the relevant tariff quota, in the box “Specific entries to be made on the licence” of Annex VIII to this Regulation.

2 Upon application for the import licence, applicants shall provide a copy of the ELAN1L-TCDOC, subtype “certificate of authenticity” or “certificate of eligibility”, or, if allowed by the transitional rules laid down in Articles 72a to 72d, a certificate of authenticity or a certificate of eligibility, to the licence issuing authority. In the latter case, the competent authorities may issue import licences only where they consider that all the information on the certificate of authenticity or on the certificate of eligibility corresponds to that received from the Commission. Where in accordance with the transitional rules laid down in Articles 72a to 72d of this Regulation the issuing third country communicates the document to the Commission via information system set up in accordance with Implementing Regulation (EU) 2017/1185, and the information in the document submitted is not in conformity with the information provided by the Commission, or when only a copy of the certificate of authenticity or of the certificate of eligibility has been presented instead of the original, the competent authorities shall request the licence applicant to lodge an additional security pursuant to Article 45 of this Regulation.’

1 From 15 July 2025, issuing authorities of third countries may start issuing or transmitting documents in ELAN (acceptance environment).

2 Documents made available in ELAN (acceptance environment) shall count as tests performed by the issuing authorities and shall not have legal value.

3 ELAN (acceptance environment) shall remain available for third countries until the date referred to in Article 72c(1), with the sole purpose of allowing all users of ELAN to test the functioning of the system.

4 From the date laid down in paragraph 1, issuing authorities of third countries may issue the documents required by the relevant Union legislation using either: (a) the templates laid down in Parts A, B and D of Annex XIV.2, in Annexes XIV.3 to XIV.7, and in Annex XVII to this Regulation, as well as those laid down in Annex 22-14 to Implementing Regulation (EU) 2015/2447, in Article 31(5) and in Parts B to G of Annex II to Implementing Regulation (EU) 2020/1988, and in Annex II to Commission Implementing Regulation (EU) 2023/2834; or (b) the ELAN1L-TCDOC template filled in accordance with the requirements laid down in Annex XIV.8. The documents referred to in the first subparagraph, points (a) and (b) may, in addition, be issued in ELAN (acceptance environment) or transmitted to that system.

1 Third countries may make documents available in ELAN before the date referred to in Article 72c(1).

2 When the documents referred to in paragraph 1 are a precondition to issue import licences and need to be put at disposal of customs authorities on paper, they shall be printed from ELAN by licence issuing authorities upon request of the economic operator.

1 From 17 January 2028, all the issuing authorities of third countries shall issue the documents required by the relevant Union legislation in accordance with Annex XIV.8.

2 The issuing authorities of third countries shall issue the documents required by the relevant Union legislation either in ELAN or in their national electronic systems. In the latter case, they shall transmit also the documents to ELAN.

3 Documents that do not comply with the requirements set out in paragraphs 1 and 2 shall not have legal value and shall not be used for release for free circulation in the Union territory of agricultural products.

4 If the documents issued by third countries are a pre-condition to submit applications for import licences and shall also be presented to customs for the release of goods into free circulation, licence issuing authorities of Member States may, upon request of the titular holder or the representative thereof, print the documents issued by third countries from ELAN. The Union authorities printing documents issued by third countries shall indicate on the printed document: (a) the date when the document was printed; (b) the signature of the relevant officer who printed it; (c) the valid stamp or seal of the printing authority.

5 Customs authorities shall accept documents that third countries issued in accordance with the templates for paper documents laid down in Parts A, B and D of Annex XIV.2, in Annexes XIV.3 to XIV.7, and in Annex XVII to this Regulation, as well as those laid down in Annex 22-14 to Implementing Regulation (EU) 2015/2447, in Parts B to G of Annex II to Implementing Regulation (EU) 2020/1988 and in Annex II to Implementing Regulation (EU) 2023/2834, provided that they have been issued before the date laid down in paragraph 1 of this Article and that they are still valid in accordance with the relevant Union legislation.

1 From 6 October 2028, automatic verifications and reporting of clearance information by customs authorities of documents issued by third countries in accordance with Article 72c of this Regulation shall take place via EU CSW-CERTEX in accordance with Regulation (EU) 2022/2399.

2 Documents issued by third countries before the date laid down in paragraph 1 and printed on paper shall remain valid in accordance with the relevant Union legislation.

‘2 Article 53(2), points (b) and (c), and Article 53(3) of Implementing Regulation (EU) 2015/2447 shall not apply to tariff quotas and sub-tariff quotas under order numbers 09.0138, 09.0139, 09.0140, 09.0141, 09.0165, 09.0166, 09.0167, 09.0168, 09.0169, 09.0170, 09.0171, 09.0142, 09.0143, 09.0161, 09.0162, 09.0163, 09.0164, 09.0146, 09.0147, 09.0148, 09.0149, 09.0150, 09.0151, 09.0152, 09.0159, 09.0160, 09.0154, 09.0155, 09.0156, 09.0157 and 09.0158.’

‘2 Where the proof of origin consists of a certificate of origin for products subject to special non-preferential import arrangements, it shall comply with the requirements laid down in Article 15a(1) and Annex XIV.8 to Commission Implementing Regulation (EU) 2020/761. If during the transitional period the rules referred to in Article 31c of this Regulation allow so, the third country issuing the document that does not use ELAN can issue the document mentioned in the first subparagraph in compliance with the requirements laid down in Article 57 of Implementing Regulation (EU) 2015/2447.

‘4 Where additional documents are required, they shall comply with the requirements laid down in Chapter II of and in Annex I to this Regulation or with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761, when the ELAN1L-TCDOC data model applies. In accordance with the transitional rules laid down in Article 31a of this Regulation, if the third country issuing the document does not use ELAN, the documents mentioned in the first subparagraph shall comply with the requirements laid down in Chapter II of and in Annex I to this Regulation.’

‘1 Import within the tariff quotas under order numbers 09.0141, 09.0165, 09.0166, 09.0167, 09.0168, 09.0169, 09.0170 and 09.0171 shall be subject to the presentation of a certificate of origin.

2 The certificate of origin referred to in paragraph 1 of this Article shall be issued in accordance with Article 15a(1) of Implementing Regulation (EU) 2020/761. If, in accordance with the transitional rules laid down in Article 31c of this Regulation, the third country issuing the document does not use ELAN, the certificate of origin referred to in paragraph 1 of this Article shall be issued following the model for a certificate of origin set out in Part B of Annex II to this Regulation.’

‘5 The competent authority of Bangladesh shall insert one of the entries listed in Annex III in Section “Special particulars/Special conditions (free text)” in the ELAN1L-TCDOC, subtype “certificate of origin” or, alternatively, if during the transitional periods governed by the rules laid down in Article 31a that authority does not use ELAN, under Section “Remarks” in the certificate of origin.’

‘7 The quantities at stages of milling other than the husked-rice stage shall be converted using the conversion rates set out in Article 1 of Commission Implementing Regulation (EU) 2023/2834.

‘1 Products to be released for free circulation within the tariff quotas under order numbers 09.0025, 09.0027 and 09.0033, shall be accompanied by a certificate of authenticity in accordance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761, issued by the competent authorities of the country of origin as listed in Annex IV to this Regulation and confirming the products’ specific characteristics as set out in Article 14 of this Regulation. If, in accordance with the transitional rules laid down in Article 31c, the third country issuing the document does not use ELAN, the certificate of authenticity issued by the competent authorities of the country of origin as listed in Annex IV and confirming the products’ specific characteristics as set out in Article 14 shall be issued following the template as set out in Parts C, D and E of Annex II.’

‘6 Certificates of authenticity shall be valid only if they are completed and endorsed by the competent authorities. They shall be issued in compliance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761. If, in accordance with the transitional rules laid down in Article 31c, the third country issuing the document does not use ELAN, the certificate of authenticity shall be considered duly endorsed if they state the date and place of issue and if they bear a printed seal or the stamp of the issuing authority and the signature of the person or persons empowered to sign them.’

‘2 The certificate of authenticity shall be established in accordance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761 or, alternatively, if allowed by the transitional rules laid down in Article 31c of this Regulation and if the issuing authority of the third country does not use ELAN, in accordance with the model set out in Part G of Annex II to this Regulation.

3 Section “Special particulars/Special conditions”, or the reverse side of the certificate of authenticity issued based on the model set out in Part G of Annex II, shall indicate that the meat originating in the exporting country fulfils the requirements laid down in Article 24.’

‘6 The document referred to in paragraph 5 of this Article shall be issued in accordance with the requirements laid down in Annex XIV.8 to Implementing Regulation (EU) 2020/761, unless the transitional rules laid down in Article 31c of this Regulation allow the competent authority or agency in the third country of origin to issue it in accordance with Annex I to this Regulation.’

Where the provisions of this Regulation and Annex I to this Regulation require third countries to issue documents in compliance with Annex XIV.8 to Implementing Regulation (EU) 2020/761, the transitional rules laid down in Articles 72a to 72d of that Implementing Regulation apply.’

1 Import licence applications for Basmati rice as referred to in Article 176(1) of Regulation (EU) No 1308/2013 shall contain the following details: (a) in box 8, indication of the country of origin and the word “yes” marked with a cross; (b) in box 20, one of the entries listed in Annex I.

2 Import licence applications for Basmati rice as referred to in Article 176(1) of Regulation (EU) No 1308/2013 for licences issued in accordance with Annex I.1 to Implementing Regulation (EU) 2016/1239 shall contain the following details: (a) the ISO 3166-1 alpha-2 code of the country of origin in Section “Country of origin” or, alternatively, the full name of the country of origin; (b) the code BA01 in Section “Special particulars/special conditions”, or, alternatively, the corresponding entry laid down in point (p) of Part A.1 of Annex I.1 to Implementing Regulation (EU) 2016/1239.

1 The authenticity certificate referred to in Article 4 of Delegated Regulation (EU) 2023/2835 shall be drawn up on a form in accordance with the specimen set out in Annex II to this Regulation. The text of the form in the other Union languages shall be published in the C series of the Official Journal of the European Union. The authenticity certificates may be stored and made available in the electronic system ELAN to be set up by the Commission.

2 The licence issuing authority issuing the import licence shall keep the original of the authenticity certificate and give the applicant a duplicate. The authenticity certificate shall be valid for 90 days from the date of issue. It shall be valid only if the boxes are duly completed and it is signed.

3 In accordance with Article 72c of Commission Implementing Regulation (EU) 2020/761, as of 17 January 2028 authenticity certificates shall be issued in ELAN in accordance with Annex XIV.8 to that Implementing Regulation and indicate the document subtype “Authenticity certificate”.

4 The transitional rules laid down in Articles 72a to 72d of Implementing Regulation (EU) 2020/761 shall apply to the authenticity certificates referred to in this Article.

Where the provisions of this Regulation refer to import licences issued in accordance with Annex I.1 to Implementing Regulation (EU) 2016/1239, the transitional rules laid down in Articles 21a to 21d of that Implementing Regulation apply.’

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