Since 1 July 2026, two amendments introduced by Commission Implementing Regulation (EU) No 2026/1422, amending the Regulation implementing the Union Customs Code (UCC) as regards the procedural rules relating to non-preferential proofs of origin, have entered into force.

With regard to products subject to special non-preferential import regimes, Articles 57 to 59 and Annex 22-14 of the RE-CAU have been amended to allow the use of electronic certificates of origin issued in the ELAN system and to offer flexibility during the transition until the full implementation of ELAN.

With regard to goods originating in the United States, a new Article 59a of the UCC Implementing Regulation introduces the requirement of 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) No 2026/1455 of 25 June 2026 on the adjustment of customs duties applicable to imports of certain goods originating in the United States of America and on the opening of tariff quotas for imports of certain goods originating in the United States of America.

To help operators and competent authorities in the application of the new Article 59 bis of the RE-CAU, the Commission has published a question and answer document which is attached to this news item.