Implementing Regulation (EU) 2016/1239 is amended as follows:
(1)
Article 1 is replaced by the following:
‘Article 1
Definitions
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 ( *1 ) ;
(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 ( *2 ) ;
(d)
“electronic system for agricultural non-customs formalities (ELAN)” as defined in Article 3, point (b), of Commission Delegated Regulation (EU) 2025/1269 ( *3 ) ;
(e)
“exporter”, as defined in Article 1, point (19), of Commission Delegated Regulation (EU) 2015/2446 ( *4 ) ;
(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 ( *5 ) ;
(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 ( *6 ) 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 ) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code ( OJ L 269, 10.10.2013, p. 1 , ELI: http://data.europa.eu/eli/reg/2013/952/oj )."
( *2 ) Regulation (EU) 2022/2399 of the European Parliament and of the Council of 23 November 2022 establishing the European Union Single Window Environment for Customs and amending Regulation (EU) No 952/2013 ( OJ L 317, 9.12.2022, p. 1 , ELI: http://data.europa.eu/eli/reg/2022/2399/oj )."
( *3 ) Commission Delegated Regulation (EU) 2025/1269 of 28 April 2025 laying down rules supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (“ELAN”) to monitor and manage trade and market in agricultural products ( OJ L, 2025/1269, 10.7.2025, ELI: http://data.europa.eu/eli/reg_del/2025/1269/oj )."
( *4 ) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code ( OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj )."
( *5 ) Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC ( OJ L 257, 28.8.2014, p. 73 , ELI: http://data.europa.eu/eli/reg/2014/910/oj )."
( *6 ) Notice on the instructions on completing the ELAN1L-AGRIM and ELAN1L-AGREX data models ( OJ C, C/2025/2819, 10.7.2025, ELI: http://data.europa.eu/eli/C/2025/2819/oj ).’;"
(2)
Article 2 is amended as follows:
(a)
paragraph 1 is replaced by the following:
‘1. Licences shall be applied for via information technology applications made available by Member States (“national IT applications”) respecting the integrity and quality standards as set out in Section 3 B of Annex I to Commission Delegated Regulation (EU) 2022/127 ( *7 ) . Where no such national IT applications are available or effective, or when national IT applications are temporarily unavailable, licences may also be applied for using the template set out in Annex I to this Regulation or any template set out by the competent national issuing authority.
Licences shall be issued either in ELAN or in the national IT applications. Licences issued in national IT applications shall be considered issued and valid to be used for trade only after communication to ELAN, unless otherwise provided for in Articles 21a to 21d.
The competent national issuing authorities shall set the template or data model that economic operators shall use for licence applications.
( *7 ) Commission Delegated Regulation (EU) 2022/127 of 7 December 2021 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with rules on paying agencies and other bodies, financial management, clearance of accounts, securities and use of euro ( OJ L 20, 31.1.2022, p. 95 , ELI: http://data.europa.eu/eli/reg_del/2022/127/oj ).’;"
(b)
paragraphs 5 and 6 are replaced by the following:
‘5. The licence application shall be filled in in accordance with the purpose of the licence and as set out in the instructions published in series C of the Official Journal of the European Union . If the transitional rules laid down in Articles 21a to 21d allow to use the template set out in Annex I, the licence application shall be filled in accordance with the Notice on import and export licences for agricultural products ( *8 ) .
6. The licence issuing authority shall not accept applications that are not in accordance with the relevant Union legislation. It shall issue the licence without delay, using the accepted information as filled in by the applicant, and completing the information as set out in the instructions published in series C of the Official Journal of the European Union or in the Notice on import and export licences for agricultural products. On paper copies, the licence issuing authorities shall validate their issuing by signature and by means of a stamp, or an embossing press. Electronic copies shall be validated in accordance with the standards referred to in paragraph 1.
( *8 ) Notice on import and export licences for agricultural products ( OJ C 278, 30.7.2016, p. 34 ).’;"
(3)
Article 6 is amended as follows:
(a)
paragraph 1 is replaced by the following:
‘1. Where the quantity indicated on a licence is to be subdivided for procedural or logistic reasons, the licence issuing authority may, at the request of the titular holder or transferee, issue extracts from licences (“extracts”).
When allowed by the transitional rules laid down in Articles 21a to 21d, the licence issuing authority may, at the request of the titular holder or transferee, issue extracts if the titular holder or transferee is required to use a licence issued in electronic format in a Member State different than the one where the licence was issued, and not connected to the national electronic system of the issuing Member State or via ELAN.’
;
(b)
paragraphs 5 and 6 are replaced by the following:
‘5. Extracts shall be issued without delay, and at no additional cost, in electronic format.
When allowed by the transitional rules laid down in Articles 21a to 21d extracts may be issued in printed format using the models set out in Annexes I or I.1.
6. No further extract may be made of an extract.
When allowed by the transitional rules laid down in Articles 21a to 21d, the licence issuing authority may, at the request of the titular holder or transferee, print out a copy of an extract issued in electronic format if the titular holder or transferee is required to use that extract in another Member State not connected to the national electronic system of the issuing Member State or via ELAN.’
;
(4)
Articles 9, 10 and 11 are replaced by the following:
‘Article 9
Customs declaration
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 ( *9 ) .
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 ( *10 ) , 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.
Article 10
Attribution and endorsements
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.
Article 11
Transfer
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.’;
( *9 ) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code ( OJ L 343, 29.12.2015, p. 558 , ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj )."
( *10 ) Commission Implementing Regulation (EU) 2025/1272 of 6 May 2025 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to the electronic system for agricultural non-customs formalities (“ELAN”) ( OJ L, 2025/1272, 10.7.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/1272/oj )."
(5)
Article 13 is replaced by the following:
‘Article 13
Integrity and control of the licence, mutual assistance
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 ( *11 ) 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.
( *11 ) Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters ( OJ L 82, 22.3.1997, p. 1 , ELI: http://data.europa.eu/eli/reg/1997/515/oj) .’;"
(6)
in Article 14, paragraphs 3 to 6 are replaced by the following:
‘3. Proof of the fulfilment of the obligation to have the products released for free circulation shall be retrieved from ELAN.
In case of unavailability of ELAN, the titular holder or transferee may submit the acceptance of the customs declaration retrieved from the customs database or a self-declaration stating the fulfilment of the obligation. Both documents shall be stamped and signed by customs authorities.
4. Proof of the fulfilment of the obligation to export shall be retrieved from ELAN.
When the transitional rules laid down in Articles 21a to 21d of this Regulation apply, or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272, the proof mentioned in the first sub-paragraph of this paragraph shall be either:
(a)
the titular holder’s or transferee’s copy of the licence or extract, stamped and signed by customs authorities; or
(b)
the exit certification by the customs office of export to the exporter or the declarant referred to in Article 334 of Implementing Regulation (EU) 2015/2447.
5. The proof referred to in paragraph 4, second subparagraph, point (b), shall be provided and checked as follows:
(a)
the exporter or declarant referred to in paragraph 4, second subparagraph, point (b), shall transfer the exit certification to the titular holder, and the titular holder shall submit the proof in paper or electronic format to the licence issuing authority. If the exit certification is annulled due to corrections by the customs office of exit, the customs office of export shall inform the exporter or his customs representative, and the exporter or his customs representative shall inform the titular holder, who shall inform the licence issuing authority accordingly;
(b)
the procedure set out in point (a) shall include submission of the Master Reference Number (MRN) concerned as defined in Article 1, point (22), of Commission Delegated Regulation (EU) 2015/2446 ( *12 ) to the licence issuing authority:
(i)
if more than one Member State is involved in the export procedure; or
(ii)
if the customs office of export is in another Member State than that of the licence issuing authority; or
(iii)
if the MRN is used in the export procedure completed within the Member State where the export declaration was lodged;
(c)
the licence issuing authority shall check the information received, including the correctness of the date of exit of the customs territory of the Union, on the basis of risk management. If the MRN and the MRN databank do not enable appropriate checks, customs shall, at the licence issuing authority’s request and on the basis of the MRN concerned, either confirm or correct the date of exit.
If the customs office of export is established in another Member State than the licence issuing authority, the procedures set out in Article 13(6), third subparagraph, apply mutatis mutandis .
Customs and licence issuing authorities may agree that the procedures set out in the first subparagraph are carried out directly between the authorities concerned. Licence issuing authorities may arrange simplified procedures for the purposes of the first subparagraph, point (a).
6. The competent authority shall retrieve from ELAN the proof of having the products released for free circulation in the Union before releasing the security for a licence, and in any case within 30 days after the expiry of the validity of the licence.
The competent authority shall retrieve from ELAN the proof of export and exit of the customs territory of the Union within 90 calendar days after the expiry of the licence.
When the transitional rules laid down in Articles 21a to 21d of this Regulation apply, or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272:
(a)
the proof of having the products released for free circulation shall be received by the licence issuing authority within 60 calendar days of the expiry of the period of validity of the licence;
(b)
the proof of export and exit of the customs territory of the Union shall be received by the licence issuing authority within 180 calendar days after the expiry of the licence.
If the deadlines provided for in the first, second and third subparagraphs cannot be complied with due to technical problems, the licence issuing authority may, at the request of the titular holder, who shall submit proof to support its request, extend those periods, if necessary, ex post , up to a maximum of 730 calendar days, taking account of Article 24(4) of Commission Delegated Regulation (EU) 2022/127 ( *12 ) .
( *12 ) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, ( OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj )."
( *12 ) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, ( OJ L 343, 29.12.2015, p. 1 , ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj )."
(7)
the title of Article 15 is replaced by the following:
‘
Replacement and duplicate licences or extracts issued during the transitional period laid down in Article 6 of Implementing Regulation (EU) 2025/1272 or during the periods of temporary unavailability governed by Section 3 of that Implementing Regulation
’;
(8)
in Article 16(1), point (b) is replaced by the following:
‘(b)
extend the period for the submission of the proof of release for free circulation or export as referred to in Article 14(6), third subparagraph, of this Regulation, within the limits set by that provision, without partial forfeiture of the security.’;
(9)
Article 19a is replaced by the following:
‘Article 19a
Notifications relating to rice
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.’
;
(10)
in Article 20, paragraph 4 is replaced by the following:
‘4. Member States shall notify the Commission of impressions of the official stamps and, where appropriate, of the embossing presses to be used by authorities when the transitional rules laid down in Articles 21a to 21d of this Regulation apply, or during the periods of temporary unavailability governed by Section 3 of Implementing Regulation (EU) 2025/1272. The Commission shall immediately inform the other Member States thereof on a secured website accessible only to Member States’ authorities.’
;
(11)
after Article 21, the following Articles 21a to 21d are inserted:
‘Article 21a
Voluntary use of ELAN
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.
Article 21b
Mandatory use of ELAN1L-AGRIM and ELAN1L-AGREX data models
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.
Article 21c
Mandatory availability of licences in ELAN
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.
Article 21d
Mandatory use of ELAN
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.’
;
(12)
Annexes I.1 and III, the texts of which are set out in Annex I to this Regulation, are inserted.