Commission Implementing Regulation (EU) 2026/1727 of 10 July 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 as regards some provisions introduced by Implementing Regulation (EU) 2026/996

• CELEX: Implementing Regulation (EU) 2026/1727
• Articles: 5

Article 1

Annexes VIII, X and XVI to Implementing Regulation (EU) 2020/761 are amended in accordance with Annex I to this Regulation.

Article 2

Implementing Regulation (EU) 2020/1988 is amended as follows:

(1)

in Article 4(4a), the second subparagraph is replaced by the following:

‘This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period, Articles 72a to 72d of Implementing Regulation (EU) 2020/761 apply.’;

(2)

Annex I is amended in accordance with Annex II to this Regulation.

Article 3

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

Annex I, point 2, shall apply from 1 May 2026.

Schedules & Appendices

ANNEX I

ANNEX I

Annexes VIII, X and XVI to Implementing Regulation (EU) 2020/761 are amended as follows:

(1)

Annex VIII is amended as follows:

(a)

in the table relating to the tariff quota with order number 09.4920, the row ‘Proof of trade’ is replaced by the following:

‘ Proof of trade

Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnes’

(b)

in the table relating to the tariff quota with order number 09.4925, the row ‘Proof of trade’ is replaced by the following:

‘ Proof of trade

Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnes’

(2)

in Annex X, in the table relating to the tariff quota with order number 09.4945, the row ‘Specific entries to be made on the licence application and on the licence’ is replaced by the following:

‘ Specific entries to be made on the licence application and on the licence

Section 8 of the import licence application and of the import licence shall indicate the country of origin; box “yes” in that section shall be crossed.

On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate the ISO 31166-1 alpha-2 code of Paraguay.

Section 24 or in ELAN “Special conditions/special particulars (free text)” shall indicate “proof of origin document: Mercosur; Art. 3.30 document: Paraguay”’

(3)

Part D of Annex XVI is amended as follows:

(a)

in point 1(a), in the table relating to tariff rate quotas 09.4920 and 09.4925, the following lines are added:

‘0201 10 00

Fresh bovine carcases and half carcases

100 %

0202 10 00

Frozen bovine carcases and half carcases

100 %

0210 99 90

Edible flours and meals of meat or meat offal of bovine animals

100 %

1602 50 10

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal of bovine animals

135 %

1602 90 61

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal of bovine animals

100 %’

(b)

in point 1(b), in the table relating to tariff rate quotas 09.4940 and 09.4945, the following lines are added:

‘0203 11 10

Fresh or chilled carcases and half carcases of domestic swine

100 %

0203 12 19

Fresh or chilled bone-in shoulders and cuts thereof of domestic swine

100 %

0203 19 11

Fresh or chilled bone-in fore-ends and cuts thereof of domestic swine

100 %

0203 19 13

Fresh or chilled bone-in loins and cuts thereof of domestic swine

100 %

0203 19 15

Fresh or chilled bellies (streaky) and cuts thereof of domestic swine

100 %

0203 19 59

Other fresh or chilled meat of domestic swine

100 %

0203 21 10

Frozen carcases and half carcases of domestic swine

100 %

0203 22 19

Frozen bone-in shoulders and cuts thereof of domestic swine

100 %

0203 29 11

Frozen bone-in fore-ends and cuts thereof of domestic swine

100 %

0203 29 13

Frozen bone-in loins and cuts thereof of domestic swine

100 %

0203 29 15

Frozen bellies (streaky) and cuts thereof of domestic swine

100 %

0203 29 59

Other frozen meat of domestic swine

100 %

0210 11 11

Hams and cuts thereof salted or in brine of swine

100 %

0210 11 19

Shoulders and cuts thereof salted or in brine of swine

100 %

0210 11 31

Hams and cuts thereof dried or smoked of swine

120 %

0210 11 39

Shoulders and cuts thereof dried or smoked of swine

120 %

0210 12 11

Bellies “streaky” salted or in brine of swine

100 %

0210 12 19

Bellies “streaky” dried or smoked of swine

120 %

0210 19 10

Bacon sides or spencers salted or in brine of swine

100 %

0210 19 20

Three-quarter or middles salted or in brine of swine

100 %

0210 19 30

Fore-ends and cuts thereof salted or in brine of swine

100 %

0210 19 40

Loins and cuts thereof salted or in brine of swine

100 %

0210 19 50

Other meat salted or in brine of swine

120 %

0210 19 60

Fore-ends and cuts thereof dried or smoked of swine

120 %

0210 19 70

Loins and cuts thereof dried or smoked of swine

120 %

0210 19 81

Boneless meat dried or smoked of swine

130 %

0210 19 89

Other meat dried or smoked of swine

120 %

0210 99 41

Livers of domestic swine

100 %

0210 99 49

Other offal of domestic swine

100 %

1602 41 10

Hams and cuts thereof prepared or preserved

120 %

1602 42 10

Shoulders and cuts thereof prepared or preserved

120 %

1602 49 11

Loins (excluding collars) and cuts thereof, including mixtures of loins or hams prepared or preserved

120 %

1602 49 13

Collars and cuts thereof, including mixtures of collars and shoulders prepared or preserved

120 %

1602 49 15

Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof prepared or preserved

120 %

1602 49 19

Other mixtures prepared or preserved

120 %

1602 49 30

Mixtures containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin prepared or preserved

60 %

1602 49 50

Mixtures containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin prepared or preserved

30 %

1602 90 51

Other meat prepared or preserved

100 %’

(c)

in point 1(c), in the table relating to tariff rate quotas 09.4960 and 09.4965, the following lines are added:

‘0207 11 10

Fresh or chilled plucked and gutted, with heads and feet, known as “83 % chickens”

100 %

0207 11 30

Fresh or chilled plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “70 % chickens”

100 %

0207 11 90

Fresh or chilled plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “65 % chickens”, or otherwise presented

100 %

0207 12 10

Frozen plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “70 % chickens”

100 %

0207 12 90

Frozen plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “65 % chickens”, or otherwise presented

100 %

0207 13 30

Fresh or chilled bone in whole wings, with or without tips of fowls of the species Gallus domesticus

100 %

0207 13 40

Fresh or chilled bone in backs, necks, backs with necks attached, rumps and wing-tips of fowls of the species Gallus domesticus

100 %

0207 13 99

Fresh or chilled other offals of fowls of the species Gallus domesticus

100 %

0207 14 30

Frozen bone in whole wings, with or without tips of fowls of the species Gallus domesticus

100 %

0207 14 40

Frozen bone in backs, necks, backs with necks attached, rumps and wing-tips of fowls of the species Gallus domesticus

100 %

0207 14 99

Frozen other offals of fowls of the species Gallus domesticus

100 %

0207 24 10

Fresh or chilled plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “80 % turkeys”

100 %

0207 24 90

Fresh or chilled plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “73 % turkeys”, or otherwise presented

100 %

0207 25 10

Frozen plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “80 % turkeys”

100 %

0207 25 90

Frozen plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “73 % turkeys”, or otherwise presented

100 %

0207 26 10

Fresh or chilled boneless cuts of turkeys

140 %

0207 26 20

Fresh or chilled bone in halves or quarters

100 %

0207 26 30

Fresh or chilled bone in whole wings, with or without tips

100 %

0207 26 40

Fresh or chilled bone in backs, necks, backs with necks attached, rumps and wing-tips

100 %

0207 26 50

Fresh or chilled bone in breasts and cuts thereof

125 %

0207 26 60

Fresh or chilled bone in drumsticks and cuts of drumsticks

100 %

0207 26 70

Fresh or chilled other bone in legs and cuts thereof

100 %

0207 26 80

Fresh or chilled other bone in cuts

100 %

0207 26 99

Fresh or chilled other offals

100 %

0207 27 20

Frozen bone in halves or quarters

100 %

0207 27 30

Frozen bone in whole wings, with or without tips

100 %

0207 27 40

Frozen bone in backs, necks, backs with necks attached, rumps and wing-tips

100 %

0207 27 50

Frozen bone in breasts and cuts thereof

125 %

0207 27 60

Frozen bone in drumsticks and cuts of drumsticks

100 %

0207 27 70

Frozen other bone in legs and cuts thereof

100 %

0207 27 80

Frozen other bone in cuts

100 %

0207 27 99

Frozen other offals

100 %

0207 41 20

Fresh or chilled plucked, bled, gutted but not drawn, with heads and feet, known as “85 % ducks”

100 %

0207 41 30

Fresh or chilled plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “70 % ducks”

100 %

0207 41 80

Fresh or chilled plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “63 % ducks”, or otherwise presented

100 %

0207 42 30

Frozen plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as “70 % ducks”

100 %

0207 42 80

Frozen plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as “63 % ducks”, or otherwise presented

100 %

0207 44 10

Fresh or chilled boneless cuts of ducks

140 %

0207 44 21

Fresh or chilled bone in halves or quarters

100 %

0207 44 31

Fresh or chilled bone in whole wings, with or without tips

100 %

0207 44 41

Fresh or chilled bone in backs, necks, backs with necks attached, rumps and wing-tips

100 %

0207 44 51

Fresh or chilled bone in breasts and cuts thereof

120 %

0207 44 61

Fresh or chilled bone in legs and cuts thereof

100 %

0207 44 71

Fresh or chilled bone in paletots

100 %

0207 44 81

Fresh or chilled bone in other cuts

100 %

0207 44 99

Fresh or chilled other offals

100 %

0207 45 10

Frozen boneless cuts

140 %

0207 45 21

Frozen bone in halves or quarters

100 %

0207 45 31

Frozen bone in whole wings, with or without tips

100 %

0207 45 41

Frozen bone in backs, necks, backs with necks attached, rumps and wing-tips

100 %

0207 45 51

Frozen bone in breasts and cuts thereof

120 %

0207 45 61

Frozen bone in legs and cuts thereof

100 %

0207 45 71

Frozen bone in paletots

100 %

0207 45 81

Frozen bone in other cuts

100 %

0207 45 99

Frozen other offals

100 %

0207 51 10

Fresh or chilled plucked, bled, not drawn, with heads and feet, known as “82 % geese”

100 %

0207 51 90

Fresh or chilled plucked and drawn, without heads and feet, with or without hearts and gizzards, known as “75 % geese”, or otherwise presented

100 %

0207 52 10

Frozen plucked, bled, not drawn, with heads and feet, known as “82 % geese”

100 %

0207 52 90

Frozen plucked and drawn, without heads and feet, with or without hearts and gizzards, known as “75 % geese”, or otherwise presented

100 %

0207 54 10

Fresh or chilled boneless cuts

140 %

0207 54 21

Fresh or chilled bone in halves or quarters

100 %

0207 54 31

Fresh or chilled bone in whole wings, with or without tips

100 %

0207 54 41

Fresh or chilled bone in backs, necks, backs with necks attached, rumps and wing-tips

100 %

0207 54 51

Fresh or chilled bone in breasts and cuts thereof

120 %

0207 54 61

Fresh or chilled bone in legs and cuts thereof

100 %

0207 54 71

Fresh or chilled bone in paletots

100 %

0207 54 81

Fresh or chilled bone in other cuts

100 %

0207 54 99

Fresh or chilled other offals

100 %

0207 55 10

Frozen boneless cuts

140 %

0207 55 21

Frozen bone in halves or quarters

100 %

0207 55 31

Frozen bone in whole wings, with or without tips

100 %

0207 55 41

Frozen bone in backs, necks, backs with necks attached, rumps and wing-tips

100 %

0207 55 51

Frozen bone in breasts and cuts thereof

120 %

0207 55 61

Frozen bone in legs and cuts thereof

100 %

0207 55 71

Frozen bone in paletots

100 %

0207 55 81

Frozen bone in other cuts

100 %

0207 55 99

Frozen other offals

100 %

0207 60 05

Fresh or chilled or frozen not cut in pieces of guinea fowls

100 %

0207 60 10

Fresh or chilled or frozen boneless cuts of guinea fowls

140 %

0207 60 21

Fresh or chilled or frozen bone in halves or quarters

100 %

0207 60 31

Fresh or chilled or frozen bone in whole wings, with or without tips

100 %

0207 60 41

Fresh or chilled or frozen bone in backs, necks, backs with necks attached, rumps and wing-tips

100 %

0207 60 51

Fresh or chilled or frozen bone in breasts and cuts thereof

120 %

0207 60 61

Fresh or chilled or frozen bone in legs and cuts thereof

100 %

0207 60 81

Fresh or chilled or frozen bone in other cuts

100 %

0207 60 99

Fresh or chilled or frozen other offals

100 %

0209 90 00

Poultry fat

100 %

0210 99 39

Meat salted, in brine or dried

145 %

1602 31 11

Prepared or preserved meat, containing 57 % or more by weight of exclusively uncooked turkey meat

80 %

1602 31 19

Other prepared or preserved meat, containing 57 % or more by weight of poultry meat or offal of turkey

80 %

1602 31 80

Other prepared or preserved meat of turkey

40 %

1602 39 21

Uncooked prepared or preserved meat containing 57 % or more by weight of poultry meat or offal

80 %

1602 39 29

Other prepared or preserved meat containing 57 % or more by weight of poultry meat or offal

80 %

1602 39 85

Other prepared or preserved meat

40 %’

ANNEX II

ANNEX II

In Annex I to Implementing Regulation (EU) 2020/1988, in the table relating to the tariff quota with order number 09.0881, the row ‘Quantity’ is replaced by the following:

‘ Quantity

2026:

Pro rata of 7 500 000  kg

2027:

15 000 000  kg

2028:

22 500 000  kg

2029:

30 000 000  kg

2030:

37 500 000  kg

2031 and subsequent years: 45 000 000  kg

The pro rata quantity for year 2026 shall be divided as follows: 1 402 040  kg for sub-period 1 May to 30 June, 1 875 000  kg for sub-period 1 July to 30 September and 1 722 960  kg for sub-period 1 October to 31 December.

For the year 2027 and subsequent years, the annual quantity shall be divided as follows: 25 % for each sub-period.’