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Date: 6-Mar-2025 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Regulation (EU) 2025/411 of 3 March 2025 amending Implementing Regulation (EU) 2015/2447 as regards adding Georgia to the list of countries in the guarantor’s undertakings for transit

Issued by European Commission · Directorate-General for Taxation and Customs Union

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Executive Summary & Key Takeaways

What it means

  • Commission Implementing Regulation (EU) 2025/411 amends Implementing Regulation (EU) 2015/2447 to include Georgia in the list of countries for guarantor's undertakings for transit purposes.
  • This change is a consequence of Georgia's accession to the Convention on a Common Transit Procedure and the Convention on the Simplification of formalities in trade in goods.
  • The regulation aligns several annexes of Implementing Regulation (EU) 2015/2447 with the Common Transit Procedure Convention to reflect Georgia's inclusion.

Key Changes

  • Georgia is added to the list of countries in point 1 of Annexes 32-01, 32-02, and 32-03 of Implementing Regulation (EU) 2015/2447 concerning the guarantor's undertaking.
  • Georgia is added to the list of countries in point 7 of Chapter VI and point 6 of Chapter VII of Annex 72-04 of Implementing Regulation (EU) 2015/2447 concerning comprehensive guarantee and guarantee waiver certificates.
  • The regulation is applicable from 1 February 2025.
  • Existing guarantor's undertaking forms valid before the entry into force of this regulation can continue to be used until 30 June 2026, provided necessary geographical adaptations and the inclusion of the name and address for service of the authorised agent in Georgia are made.

Impact Analysis

Businesses involved in transit procedures

  • Action: Businesses can continue to use existing forms until 30 June 2026, provided the necessary adaptations are made.

Guarantors

  • Action: Existing forms can be used until 30 June 2026, subject to the necessary adaptations.

Customs Authorities

  • Action: Accept existing forms with necessary adaptations until 30 June 2026.

Key Entities Referenced

European Commission: The executive branch of the European Union, responsible for proposing and implementing legislation. EU-CTC Joint Committees: Joint Committees established by the Convention on a Common Transit Procedure and the Convention on the Simplification of formalities in trade in goods. Georgia: Country that has acceded to the Convention on a Common Transit Procedure and the Convention on the Simplification of formalities in trade in goods. Regulation (EU) No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code. Implementing Regulation (EU) 2015/2447: Commission Implementing Regulation laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013. Convention on a Common Transit Procedure: Convention between the European Union and other countries on a common transit procedure. Convention on the Simplification of formalities in trade in goods: Convention between the European Union and other countries on the simplification of formalities in trade in goods.
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Official Journal EN of the European Union L series 2025/411 6.3.2025 COMMISSION IMPLEMENTING REGULATION (EU) 2025/411 of 3 March 2025 amending Implementing Regulation (EU) 2015/2447 as regards adding Georgia to the list of countries in the guarantor’s undertakings for transit (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013laying down the Union Customs Code(1), and in particular Article 8(1), point (b) and Article 100(1), point (b) thereof, Whereas: (1) Following the Decisions No 2/2024 and No 1/2024 of the EU-CTC Joint Committees on common transit and on the simplification of formalities in trade in goods(2)respectively, as regards the invitations to Georgia to accede to the Convention on a Common Transit Procedure(3), and to the Convention on the Simplification of formalities in trade in goods(4). (2) It is necessary to align Annexes 32-01, 32-02 and 32-03 and Part II, Chapters VI and VII of Annex 72-04 to Commission Implementing Regulation (EU) 2015/2447(5)with the Convention on a Common Transit Procedure to take into account the accession of Georgia to that Convention, in accordance with Decision No 3/2024 of the EU-CTC Joint Committees(6). However, in order to use up the existing stock of the guarantor’s undertaking forms, the specimen forms laid down in Annexes 32-01, 32-02 and 32-03 which are valid on the day before the entry into force of this Regulation, should continue to apply until 30 June 2026, subject to the necessary geographical adaptations in point 1 of those Annexes and the mention of the name and address for service of the authorised agent in Georgia in point 4 of those Annexes. (3) Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly. (4) Since Georgia acceded to the Convention on a Common Transit Procedure and to the Convention on the Simplification of formalities in trade in goods on 1 February 2025, this Implementing Regulation should therefore apply from that date. (5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, (1) OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj. (2) Decision No 2/2024 of the EU-Common Transit Countries Joint Committee established by the Convention on a common transit procedure of 21 October 2024 as regards an invitation to Georgia to accede to that Convention [2025/197] (OJ L, 2025/197, 30.1.2025, ELI: http://data.europa.eu/eli/dec/2025/197/oj) and Decision No 1/2024 of the EU-CTC Joint Committee of 18 October 2024 as regards the amendment of Appendices I and IIIa to the Convention of 20 May 1987 on a common transit procedure [2025/137] (OJ L, 2025/137, 30.1.2025, ELI: http://data.europa.eu/eli/dec/2025/137/oj). (3) Council Decision 87/415/EEC of 15 June 1987 concerning the conclusion of a Convention between the European Community, the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation on a common transit procedure (OJ L 226, 13.8.1987, p. 1, ELI: http://data.europa.eu/eli/dec/1987/415/oj). (4) Convention between the European Economic Community, the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation on the simplification of formalities in trade in goods (OJ L 134, 22.5.1987, p. 2, ELI: http://data.europa.eu/eli/convention/1987/267/oj). (5) Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558, ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj). (6) Decision No 3/2024 of the EU-CTC Joint Committee of 5 November 2024 as regards the amendment of Appendices III and IIIa to the Convention on a common transit procedure concerning the accession of Georgia [2025/174] (OJ L, 2025/174, 27.1.2025, ELI: http:// data.europa.eu/eli/dec/2025/174/oj). ELI: http://data.europa.eu/eli/reg_impl/2025/411/oj 1/2EN OJ L, 6.3.2025 HAS ADOPTED THIS REGULATION: Article 1 Implementing Regulation (EU) 2015/2447 is amended as follows: (1) in Part I (Undertaking by the guarantor), point 1, of Annex 32-01, the word ‘Georgia,’ is inserted before the text ‘the Republic of Iceland’; (2) in Part I (Undertaking by the guarantor), point 1, of Annex 32-02, the word ‘Georgia,’ is inserted before the text ‘the Republic of Iceland’; (3) in Part I (Undertaking by the guarantor), point 1, of Annex 32-03, the word ‘Georgia,’ is inserted before the text ‘the Republic of Iceland’; (4) in Part II, Chapter VI (Comprehensive guarantee certificate) (TC 31 Comprehensive guarantee certificate) (Front), point 7, of Annex 72-04, the word ‘Georgia’ is inserted before the word ‘Iceland’; (5) in Part II, Chapter VII (Guarantee waiver certificate) (TC33 Guarantee waiver certificate) (Front), point 6, of Annex 72-04, the word ‘Georgia’ is inserted before the word ‘Iceland’. Article 2 This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 February 2025. The forms based on the specimen forms in Annex 32-01, Annex 32-02, Annex 32-03 and Part II, Chapter VI and Chapter VII of Annex 72-04 to Implementing Regulation (EU) 2015/2447, in the version applicable on the day before the entry into force of this Regulation, may continue to be used, subject to the necessary geographical adaptations and the mention of the address for service and the name of the authorised agent, until 30 June 2026. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 3 March 2025. For the Commission The President Ursula VON DER LEYEN 2/2 ELI: http://data.europa.eu/eli/reg_impl/2025/411/oj

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