Commission adopts amendments to the Union Customs Code Implementing Act to streamline the application of non‑preferential rules of origin

In relation to products subject to special non-preferential import arrangements, Articles 57‑59 and Annex 22-14 of the UCC-IA have been amended to allow for the use ofelectronic certificates of originissued in the ELAN system and to provide for flexibility during the transition to ELAN’s full implementation. In relation to goods originating in the United States, a new Article 59a of the UCC-IA introduces the requirement of a proof of direct transport or non-alteration as part of the proof of non‑preferential origin as a condition for the application of adjusted customs duties and quotas as set out in Regulation (EU) 2026/1455. The amendment gives the competent authorities the tools necessary to better monitor the non-preferential origin of goods and to enhance the effective application of the legal framework. To support operators and competent authorities in the application of the new Article 59a of the UCC-IA, the Commission has published a[Q&A document](https://taxation-customs.ec.europa.eu/document/download/e6ea53a6-3eb6-4a2a-a2df-0b4828ae1188_en?filename=Q%26A%20-%20UCC-IA%20Article%2059a%20%4030Jun2026.pdf).

Background

[ELAN](https://agriculture.ec.europa.eu/common-agricultural-policy/market-measures/elan_en) is the EU’s Electronic system for Agricultural Non-customs formalities. It is part of the [EU Single Window Environment for Customs](https://taxation-customs.ec.europa.eu/eu-single-window-environment-customs_en) which stores information about the issue and use of documents required for international trade in agricultural goods. It facilitates the exchange of electronic documents between the authorities or bodies issuing them and customs authorities. It came into use in January 2026 on a voluntary basis, and will become mandatory to use for authorities issuing documents as of January 2028, and for customs authorities as of October 2028. The changes to Articles 57-59 and Annex 22-14 of the UCC-IA were necessary to align customs and agricultural legislation in view of the introduction of ELAN and to allow for the acceptance of electronic certificates of origin from third countries upon the import of certain agricultural goods during the transition to the full application of ELAN. The new Article 59a of the UCC-IA is essential for the correct application and enforcement of Regulation (EU) 2026/1455 on the adjustment of customs duties and the opening of tariff quotas for US originating goods. The inclusion into the proof of non‑preferential origin of evidence demonstrating that the goods have been transported directly from the country of origin to the Union, or that they have remained under customs supervision without alteration when routed through a third country will enhance the enforcement by customs and prevent possible circumvention.

Publication date

2 July 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)