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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

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) 2020/2038 · Regulation · 2 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

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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  ( * ) ( * )   Pursuant to the Protocol on Ireland/Northern Ireland of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community , Northern Ireland is to be considered as part of the European Union for the purposes of this guarantee. Therefore, a guarantor established in the customs territory of the European Union shall indicate an address for service or appoint an agent in Northern Ireland if the guarantee may be used therein. However, if a guarantee, in the context of common transit, is made valid in the European Union and in the United Kingdom, a single address for service or an appointed agent in the United Kingdom may cover all parts of the United Kingdom, including 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  ( ** ) ( ** )   Pursuant to the Protocol on Ireland/Northern Ireland of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community , Northern Ireland is to be considered as part of the European Union for the purposes of this guarantee. Therefore, a guarantor established in the customs territory of the European Union shall indicate an address for service or appoint an agent in Northern Ireland if the guarantee may be used therein. However, if a guarantee, in the context of common transit, is made valid in the European Union and in the United Kingdom, a single address for service or an appointed agent in the United Kingdom may cover all parts of the United Kingdom, including 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  ( *** ) ( *** )   Pursuant to the Protocol on Ireland/Northern Ireland of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community , Northern Ireland is to be considered as part of the European Union for the purposes of this guarantee. Therefore, a guarantor established in the customs territory of the European Union shall indicate an address for service or appoint an agent in Northern Ireland if the guarantee may be used therein. However, if a guarantee, in the context of common transit, is made valid in the European Union and in the United Kingdom, a single address for service or an appointed agent in the United Kingdom may cover all parts of the United Kingdom, including 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 (  ( * ) ) —’; ( * )   Pursuant to the Protocol on Ireland/Northern Ireland of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community , Northern Ireland should be considered as part of the European Union for the purposes of this guarantee.’;" (b) in Chapter VII, in row 6 of the table, after the text ‘Turkey —’, the following text is inserted: ‘United Kingdom (  ( * ) ) —’. ( * )   Pursuant to the Protocol on Ireland/Northern Ireland of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community , Northern Ireland should be considered as part of the European Union for the purposes of this guarantee.’;"

Article 2

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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.

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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