EU: The European Commission has amended the Union Customs Code Implementing Act to allow electronic certificates of origin in ELAN, effective 1 July 2026. The changes also introduce Article 59a for goods from the United States, requiring proof of direct transport or non-alteration.
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Key Takeaways
From 1 July 2026, the European Commission's amendment permits electronic certificates of origin issued in ELAN for non-preferential import arrangements, applicable to all customs authorities and issuing bodies.
From 1 July 2026, Article 59a requires proof of direct transport or non-alteration for US goods as part of non-preferential origin evidence, applicable to all importers of US goods.
From 1 January 2028, issuing authorities must use ELAN for non-customs agricultural formalities, applicable to all authorities issuing certificates of origin.
From 1 October 2028, customs authorities must use ELAN for handling agricultural goods, applicable to all customs authorities.
Primary source
Read the full article at The Trade HubThis summary was published on VATfaqs.com on 4 July 2026. It relates to VAT developments in European Union. The original source is The Trade Hub.
