This Commission Implementing Regulation (EU) 2026/329 amends Implementing Regulation (EU) 2015/2447 to include the Republic of Moldova and Montenegro in the list of countries for guarantor’s undertakings for transit. This change is made in response to the accession of Moldova and Montenegro to the Convention on a Common Transit Procedure. The regulation ensures that the customs procedures reflect the updated list of countries participating in the common transit system.
The regulation modifies Annexes 32-01, 32-02, and 32-03, as well as Part II, Chapters VI and VII of Annex 72-04 of Implementing Regulation (EU) 2015/2447. The amendments consist of inserting “the Republic of Moldova, Montenegro,” in the relevant sections of these annexes, specifically in the context of guarantor’s undertakings and guarantee certificates. To allow for the use of existing stocks of guarantor’s undertaking forms, the previous versions of the forms can be used until December 31, 2026, provided that the necessary geographical adaptations and information about authorized agents in Moldova or Montenegro are included.
The most important provision is the inclusion of the Republic of Moldova and Montenegro in the lists of countries in the specified annexes, which facilitates the application of the Common Transit Procedure involving these countries. Additionally, the transitional provision allowing the use of old forms until the end of 2026, with necessary adaptations, is significant for practical implementation.
**** This regulation has implications for the Republic of Moldova and Montenegro, as it formally integrates them into the EU’s common transit system, which may affect trade and customs procedures involving these countries.
