Article 1
1. By way of derogation from Article 79(4) of Implementing Regulation (EU) 2015/2447, a beneficiary country of the Generalised System of Preferences which experiences, due to the COVID-19 pandemic, difficulties in fulfilling the obligations laid down in Articles 70 and 72 of that Implementing Regulation, or in completing the registration process of its exporters by 30 June 2020, may notify the need for an extension of the transition period for the application of the REX system. 2. A notification pursuant to paragraph 1 shall be made in writing to the Commission by 15 July 2020 at the latest. It shall provide an explanation as to why an extension of the transition period is necessary due to the COVID-19 pandemic. The notification shall be accompanied by a work plan containing detailed information on how the notifying country intends to fully apply the REX system by 31 December 2020. 3. Where the notification made pursuant to paragraph 1 is complete, the transition period for the application of the REX system by the relevant beneficiary country shall be extended until 31 December 2020. 4. The Commission shall publish on its website a list of the beneficiary countries for which the transition period has been extended. 5. Until 31 December 2020, the competent authorities of a beneficiary country for which the transition period has been extended pursuant to paragraphs 1 to 4 shall continue to issue certificates of origin Form A at the request of exporters who are not yet registered at the time of requesting the certificate.