Commission Implementing Regulation (EU) 2026/1727 of 10 July 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 as regards some provisions introduced by Implementing Regulation (EU) 2026/996

Official Journal EN of the European Union L series 2026/1727 13.7.2026 COMMISSION IMPLEMENTING REGULATION(EU) 2026/1727 of 10 July 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 as regards some provisions introduced by Implementing Regulation (EU) 2026/996 THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007(1), and in particular Article 187 thereof, Whereas: (1) Commission Implementing Regulation (EU) 2020/761(2) lays down the rules for the management of import and export tariff quotas for agricultural products managed by a system of import and export licences and provides for specific rules for that management. (2) Commission Implementing Regulation (EU) 2020/1988(3)lays down the rules for the administration of import tariff quotas designed to be used following the chronological order of dates of acceptance of customs declarations (‘first come, first served’ principle). (3) Commission Implementing Regulation (EU) 2026/996(4)introduced changes resulting from the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (‘the ITA’)(5) as regards tariff rate quotas, to Implementing Regulations (EU) 2020/761 and (EU) 2020/1988. (4) The ITA is provisionally applied from 1 May 2026. Implementing Regulation (EU) 2026/996 therefore applies from 1 May 2026 as well. (5) In the tables for tariff rate quotas with order numbers 09.4920 and 09.4925 in Annex VIII to Implementing Regulation (EU) 2020/761, proof of trade is required if the reference quantity requirement is suspended. The minimum quantity for proof of trade, in case it would be required, should therefore be set out. (6) The ITA provides that the Union opens a tariff rate quota for pigmeat originating from Paraguay. That tariff rate quota was opened by Implementing Regulation (EU) 2026/996. The tariff rate quota with order number 09.4945 in Annex X to Implementing Regulation (EU) 2020/761 concerns pigmeat originating from Paraguay only. Therefore, in the tariff rate quota table for that quota, the origin ‘Paraguay’ is laid down correctly in the origin row. However, the row ‘Specific entries to be made on the licence application and on the licence’ contains a contradictory text: in the second and fourth sentences, the references to the origin ‘Mercosur’ were incorrect because the origin of the pigmeat should have been solely Paraguay and not all of the Mercosur States. (1) OJ L 347, 20.12.2013, p. 671, ELI: http://data.europa.eu/eli/reg/2013/1308/oj. (2) Commission Implementing Regulation (EU) 2020/761 of 17 December 2019 laying down rules for the application of Regulations (EU) No 1306/2013, (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the management system of tariff quotas with licences (OJ L 185, 12.6.2020, p. 24, ELI: http://data.europa.eu/eli/reg_impl/2020/761/oj). (3) Commission Implementing Regulation (EU) 2020/1988 of 11 November 2020 laying down rules for the application of Regulations (EU) No 1308/2013 and (EU) No 510/2014 of the European Parliament and of the Council as regards the administration of import tariff quotas in accordance with the ‘first come, first served’ principle (OJ L 422, 14.12.2020, p. 4, ELI: http://data.europa.eu/eli/ reg_impl/2020/1988/oj). (4) Commission Implementing Regulation (EU) 2026/996 of 29 April 2026 amending Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 regarding the creation, amendment and management of certain tariff quotas following the Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (OJ L, 2026/996, 30.4.2026, ELI: http://data.europa.eu/eli/reg_impl/2026/996/oj). (5) Interim Agreement on Trade between the European Union, of the one part, and the Common Market of the South, the Argentine Republic, the Federative Republic of Brazil, the Republic of Paraguay and the Oriental Republic of Uruguay, of the other part (OJ L, 2026/184, 27.2.2026, ELI: http://data.europa.eu/eli/agree_internation/2026/184/oj). ELI: http://data.europa.eu/eli/reg_impl/2026/1727/oj 1/10EN OJ L, 13.7.2026 (7) To correctly implement the ITA, the specific entries to be made on the licence should therefore be clarified. (8) It is appropriate to rectify the mistakes described in recital 6 retroactively, as they might lead to a confusion as regards the scope of the licence issued for the tariff rate quota with order number 09.4945. In fact, for that tariff rate quota, no licence applications were received in the licence application period in May 2026, with the result that no import licences were issued for that tariff rate quota for the first sub-period of 2026. This amendment to Annex X to Implementing Regulation (EU) 2020/761 should therefore apply retroactively from the same date as Implementing Regulation (EU) 2026/996, which is 1 May 2026. (9) In Article 4(4a) of Implementing Regulation (EU) 2020/1988, it is necessary to specify that reference is made to Articles 72a to 72d of Implementing Regulation (EU) 2020/761. (10) For several tariff rate quotas for products originating from Mercosur States, the quantity is expressed in weight equivalent in the ITA. However, a number of conversion coefficients needed for the management of these tariff rate quotas are not included in Implementing Regulation (EU) 2026/996, as they are not included in the ITA. The missing conversion coefficients for meat products to convert product weight to carcass weight equivalent should be introduced in Implementing Regulation (EU) 2020/761. (11) Tariff rate quota with order number 09.0881 set out in Annex I to Implementing Regulation (EU) 2020/1988 concerns honey and the tariff quota period is divided in sub-periods. The quantity imported under that tariff quota in the first sub-period 2026 exceeded the available quantity for this first sub-period by 152 040 kg. To ensure that the pro-rata quantity for 2026 granted under tariff rate quota with order number 09.0881 is not exceeded, the quantity imported in excess during the first sub-period should be deducted from the quantity for the last sub-period of 2026. (12) Implementing Regulations (EU) 2020/761 and (EU) 2020/1988 should therefore be amended accordingly. (13) The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Common Organisation of the Agricultural Markets, HAS ADOPTED THIS REGULATION: Article 1 Annexes VIII, X and XVI to Implementing Regulation (EU) 2020/761 are amended in accordance with Annex I to this Regulation. Article 2 Implementing Regulation (EU) 2020/1988 is amended as follows: (1) in Article 4(4a), the second subparagraph is replaced by the following: ‘This document may be issued electronically in accordance with the ELAN1L-TCDOC data model. In this case, during the transitional period, Articles 72a to 72d of Implementing Regulation (EU) 2020/761 apply.’; (2) Annex I is amended in accordance with Annex II to this Regulation. 2/10 ELI: http://data.europa.eu/eli/reg_impl/2026/1727/ojEN OJ L, 13.7.2026 Article 3 This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. Annex I, point 2, shall apply from 1 May 2026. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 10 July 2026. For the Commission The President Ursula VON DER LEYEN ELI: http://data.europa.eu/eli/reg_impl/2026/1727/oj 3/10EN OJ L, 13.7.2026 ANNEX I Annexes VIII, X and XVI to Implementing Regulation (EU) 2020/761 are amended as follows: (1) Annex VIII is amended as follows: (a) in the table relating to the tariff quota with order number 09.4920, the row ‘Proof of trade’ is replaced by the following: ‘Proof of trade Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnes’ (b) in the table relating to the tariff quota with order number 09.4925, the row ‘Proof of trade’ is replaced by the following: ‘Proof of trade Yes. Proof of trade required only when Article 9(9) of Delegated Regulation (EU) 2020/760 applies. 25 tonnes’ (2) in Annex X, in the table relating to the tariff quota with order number 09.4945, the row ‘Specific entries to be made on the licence application and on the licence’ is replaced by the following: ‘Specific entries to be made on the licence Section 8 of the import licence application and of the import application and on the licence licence shall indicate the country of origin; box “yes” in that section shall be crossed. On licences based on the ELAN1L-AGRIM data model, Section “Country of origin” shall indicate the ISO 31166-1 alpha-2 code of Paraguay. Section 24 or in ELAN “Special conditions/special particulars (free text)” shall indicate “proof of origin document: Mercosur; Art. 3.30 document: Paraguay”’ (3) Part D of Annex XVI is amended as follows: (a) in point 1(a), in the table relating to tariff rate quotas 09.4920 and 09.4925, the following lines are added: ‘0201 10 00 Fresh bovine carcases and half carcases 100 % 0202 10 00 Frozen bovine carcases and half carcases 100 % 0210 99 90 Edible flours and meals of meat or meat offal of bovine 100 % animals 1602 50 10 Uncooked; mixtures of cooked meat or offal and uncooked 135 % meat or offal of bovine animals 1602 90 61 Uncooked; mixtures of cooked meat or offal and uncooked 100 %’ meat or offal of bovine animals (b) in point 1(b), in the table relating to tariff rate quotas 09.4940 and 09.4945, the following lines are added: ‘0203 11 10 Fresh or chilled carcases and half carcases of domestic swine 100 % 0203 12 19 Fresh or chilled bone-in shoulders and cuts thereof of 100 % domestic swine 0203 19 11 Fresh or chilled bone-in fore-ends and cuts thereof of 100 % domestic swine 4/10 ELI: http://data.europa.eu/eli/reg_impl/2026/1727/ojEN OJ L, 13.7.2026 0203 19 13 Fresh or chilled bone-in loins and cuts thereof of domestic 100 % swine 0203 19 15 Fresh or chilled bellies (streaky) and cuts thereof of domestic 100 % swine 0203 19 59 Other fresh or chilled meat of domestic swine 100 % 0203 21 10 Frozen carcases and half carcases of domestic swine 100 % 0203 22 19 Frozen bone-in shoulders and cuts thereof of domestic swine 100 % 0203 29 11 Frozen bone-in fore-ends and cuts thereof of domestic swine 100 % 0203 29 13 Frozen bone-in loins and cuts thereof of domestic swine 100 % 0203 29 15 Frozen bellies (streaky) and cuts thereof of domestic swine 100 % 0203 29 59 Other frozen meat of domestic swine 100 % 0210 11 11 Hams and cuts thereof salted or in brine of swine 100 % 0210 11 19 Shoulders and cuts thereof salted or in brine of swine 100 % 0210 11 31 Hams and cuts thereof dried or smoked of swine 120 % 0210 11 39 Shoulders and cuts thereof dried or smoked of swine 120 % 0210 12 11 Bellies “streaky” salted or in brine of swine 100 % 0210 12 19 Bellies “streaky” dried or smoked of swine 120 % 0210 19 10 Bacon sides or spencers salted or in brine of swine 100 % 0210 19 20 Three-quarter or middles salted or in brine of swine 100 % 0210 19 30 Fore-ends and cuts thereof salted or in brine of swine 100 % 0210 19 40 Loins and cuts thereof salted or in brine of swine 100 % 0210 19 50 Other meat salted or in brine of swine 120 % 0210 19 60 Fore-ends and cuts thereof dried or smoked of swine 120 % 0210 19 70 Loins and cuts thereof dried or smoked of swine 120 % 0210 19 81 Boneless meat dried or smoked of swine 130 % 0210 19 89 Other meat dried or smoked of swine 120 % 0210 99 41 Livers of domestic swine 100 % 0210 99 49 Other offal of domestic swine 100 % 1602 41 10 Hams and cuts thereof prepared or preserved 120 % 1602 42 10 Shoulders and cuts thereof prepared or preserved 120 % 1602 49 11 Loins (excluding collars) and cuts thereof, including mixtures 120 % of loins or hams prepared or preserved 1602 49 13 Collars and cuts thereof, including mixtures of collars and 120 % shoulders prepared or preserved ELI: http://data.europa.eu/eli/reg_impl/2026/1727/oj 5/10EN OJ L, 13.7.2026 1602 49 15 Other mixtures containing hams (legs), shoulders, loins or 120 % collars, and cuts thereof prepared or preserved 1602 49 19 Other mixtures prepared or preserved 120 % 1602 49 30 Mixtures containing by weight 40 % or more but less than 60 % 80 % of meat or meat offal, of any kind, including fats of any kind or origin prepared or preserved 1602 49 50 Mixtures containing by weight less than 40 % of meat or meat 30 % offal, of any kind, including fats of any kind or origin prepared or preserved 1602 90 51 Other meat prepared or preserved 100 %’ (c) in point 1(c), in the table relating to tariff rate quotas 09.4960 and 09.4965, the following lines are added: ‘0207 11 10 Fresh or chilled plucked and gutted, with heads and feet, 100 % known as “83 % chickens” 0207 11 30 Fresh or chilled plucked and drawn, without heads and feet 100 % but with necks, hearts, livers and gizzards, known as “70 % chickens” 0207 11 90 Fresh or chilled plucked and drawn, without heads and feet 100 % and without necks, hearts, livers and gizzards, known as “65 % chickens”, or otherwise presented 0207 12 10 Frozen plucked and drawn, without heads and feet but with 100 % necks, hearts, livers and gizzards, known as “70 % chickens” 0207 12 90 Frozen plucked and drawn, without heads and feet and 100 % without necks, hearts, livers and gizzards, known as “65 % chickens”, or otherwise presented 0207 13 30 Fresh or chilled bone in whole wings, with or without tips of 100 % fowls of the species Gallus domesticus 0207 13 40 Fresh or chilled bone in backs, necks, backs with necks 100 % attached, rumps and wing-tips of fowls of the species Gallus domesticus 0207 13 99 Fresh or chilled other offals of fowls of the species Gallus 100 % domesticus 0207 14 30 Frozen bone in whole wings, with or without tips of fowls of 100 % the species Gallus domesticus 0207 14 40 Frozen bone in backs, necks, backs with necks attached, 100 % rumps and wing-tips of fowls of the species Gallus domesticus 0207 14 99 Frozen other offals of fowls of the species Gallus domesticus 100 % 0207 24 10 Fresh or chilled plucked and drawn, without heads and feet 100 % but with necks, hearts, livers and gizzards, known as “80 % turkeys” 0207 24 90 Fresh or chilled plucked and drawn, without heads and feet 100 % and without necks, hearts, livers and gizzards, known as “73 % turkeys”, or otherwise presented 6/10 ELI: http://data.europa.eu/eli/reg_impl/2026/1727/ojEN OJ L, 13.7.2026 0207 25 10 Frozen plucked and drawn, without heads and feet but with 100 % necks, hearts, livers and gizzards, known as “80 % turkeys” 0207 25 90 Frozen plucked and drawn, without heads and feet and 100 % without necks, hearts, livers and gizzards, known as “73 % turkeys”, or otherwise presented 0207 26 10 Fresh or chilled boneless cuts of turkeys 140 % 0207 26 20 Fresh or chilled bone in halves or quarters 100 % 0207 26 30 Fresh or chilled bone in whole wings, with or without tips 100 % 0207 26 40 Fresh or chilled bone in backs, necks, backs with necks 100 % attached, rumps and wing-tips 0207 26 50 Fresh or chilled bone in breasts and cuts thereof 125 % 0207 26 60 Fresh or chilled bone in drumsticks and cuts of drumsticks 100 % 0207 26 70 Fresh or chilled other bone in legs and cuts thereof 100 % 0207 26 80 Fresh or chilled other bone in cuts 100 % 0207 26 99 Fresh or chilled other offals 100 % 0207 27 20 Frozen bone in halves or quarters 100 % 0207 27 30 Frozen bone in whole wings, with or without tips 100 % 0207 27 40 Frozen bone in backs, necks, backs with necks attached, 100 % rumps and wing-tips 0207 27 50 Frozen bone in breasts and cuts thereof 125 % 0207 27 60 Frozen bone in drumsticks and cuts of drumsticks 100 % 0207 27 70 Frozen other bone in legs and cuts thereof 100 % 0207 27 80 Frozen other bone in cuts 100 % 0207 27 99 Frozen other offals 100 % 0207 41 20 Fresh or chilled plucked, bled, gutted but not drawn, with 100 % heads and feet, known as “85 % ducks” 0207 41 30 Fresh or chilled plucked and drawn, without heads and feet 100 % but with necks, hearts, livers and gizzards, known as “70 % ducks” 0207 41 80 Fresh or chilled plucked and drawn, without heads and feet 100 % and without necks, hearts, livers and gizzards, known as “63 % ducks”, or otherwise presented 0207 42 30 Frozen plucked and drawn, without heads and feet but with 100 % necks, hearts, livers and gizzards, known as “70 % ducks” 0207 42 80 Frozen plucked and drawn, without heads and feet and 100 % without necks, hearts, livers and gizzards, known as “63 % ducks”, or otherwise presented ELI: http://data.europa.eu/eli/reg_impl/2026/1727/oj 7/10EN OJ L, 13.7.2026 0207 44 10 Fresh or chilled boneless cuts of ducks 140 % 0207 44 21 Fresh or chilled bone in halves or quarters 100 % 0207 44 31 Fresh or chilled bone in whole wings, with or without tips 100 % 0207 44 41 Fresh or chilled bone in backs, necks, backs with necks 100 % attached, rumps and wing-tips 0207 44 51 Fresh or chilled bone in breasts and cuts thereof 120 % 0207 44 61 Fresh or chilled bone in legs and cuts thereof 100 % 0207 44 71 Fresh or chilled bone in paletots 100 % 0207 44 81 Fresh or chilled bone in other cuts 100 % 0207 44 99 Fresh or chilled other offals 100 % 0207 45 10 Frozen boneless cuts 140 % 0207 45 21 Frozen bone in halves or quarters 100 % 0207 45 31 Frozen bone in whole wings, with or without tips 100 % 0207 45 41 Frozen bone in backs, necks, backs with necks attached, 100 % rumps and wing-tips 0207 45 51 Frozen bone in breasts and cuts thereof 120 % 0207 45 61 Frozen bone in legs and cuts thereof 100 % 0207 45 71 Frozen bone in paletots 100 % 0207 45 81 Frozen bone in other cuts 100 % 0207 45 99 Frozen other offals 100 % 0207 51 10 Fresh or chilled plucked, bled, not drawn, with heads and feet, 100 % known as “82 % geese” 0207 51 90 Fresh or chilled plucked and drawn, without heads and feet, 100 % with or without hearts and gizzards, known as “75 % geese”, or otherwise presented 0207 52 10 Frozen plucked, bled, not drawn, with heads and feet, known 100 % as “82 % geese” 0207 52 90 Frozen plucked and drawn, without heads and feet, with or 100 % without hearts and gizzards, known as “75 % geese”, or otherwise presented 0207 54 10 Fresh or chilled boneless cuts 140 % 0207 54 21 Fresh or chilled bone in halves or quarters 100 % 0207 54 31 Fresh or chilled bone in whole wings, with or without tips 100 % 0207 54 41 Fresh or chilled bone in backs, necks, backs with necks 100 % attached, rumps and wing-tips 0207 54 51 Fresh or chilled bone in breasts and cuts thereof 120 % 0207 54 61 Fresh or chilled bone in legs and cuts thereof 100 % 0207 54 71 Fresh or chilled bone in paletots 100 % 0207 54 81 Fresh or chilled bone in other cuts 100 % 0207 54 99 Fresh or chilled other offals 100 % 8/10 ELI: http://data.europa.eu/eli/reg_impl/2026/1727/ojEN OJ L, 13.7.2026 0207 55 10 Frozen boneless cuts 140 % 0207 55 21 Frozen bone in halves or quarters 100 % 0207 55 31 Frozen bone in whole wings, with or without tips 100 % 0207 55 41 Frozen bone in backs, necks, backs with necks attached, 100 % rumps and wing-tips 0207 55 51 Frozen bone in breasts and cuts thereof 120 % 0207 55 61 Frozen bone in legs and cuts thereof 100 % 0207 55 71 Frozen bone in paletots 100 % 0207 55 81 Frozen bone in other cuts 100 % 0207 55 99 Frozen other offals 100 % 0207 60 05 Fresh or chilled or frozen not cut in pieces of guinea fowls 100 % 0207 60 10 Fresh or chilled or frozen boneless cuts of guinea fowls 140 % 0207 60 21 Fresh or chilled or frozen bone in halves or quarters 100 % 0207 60 31 Fresh or chilled or frozen bone in whole wings, with or 100 % without tips 0207 60 41 Fresh or chilled or frozen bone in backs, necks, backs with 100 % necks attached, rumps and wing-tips 0207 60 51 Fresh or chilled or frozen bone in breasts and cuts thereof 120 % 0207 60 61 Fresh or chilled or frozen bone in legs and cuts thereof 100 % 0207 60 81 Fresh or chilled or frozen bone in other cuts 100 % 0207 60 99 Fresh or chilled or frozen other offals 100 % 0209 90 00 Poultry fat 100 % 0210 99 39 Meat salted, in brine or dried 145 % 1602 31 11 Prepared or preserved meat, containing 57 % or more by 80 % weight of exclusively uncooked turkey meat 1602 31 19 Other prepared or preserved meat, containing 57 % or more 80 % by weight of poultry meat or offal of turkey 1602 31 80 Other prepared or preserved meat of turkey 40 % 1602 39 21 Uncooked prepared or preserved meat containing 57 % or 80 % more by weight of poultry meat or offal 1602 39 29 Other prepared or preserved meat containing 57 % or more 80 % by weight of poultry meat or offal 1602 39 85 Other prepared or preserved meat 40 %’ ELI: http://data.europa.eu/eli/reg_impl/2026/1727/oj 9/10EN OJ L, 13.7.2026 ANNEX II In Annex I to Implementing Regulation (EU) 2020/1988, in the table relating to the tariff quota with order number 09.0881, the row ‘Quantity’ is replaced by the following: ‘Quantity 2026: Pro rata of 7 500 000 kg 2027: 15 000 000 kg 2028: 22 500 000 kg 2029: 30 000 000 kg 2030: 37 500 000 kg 2031 and subsequent years: 45 000 000 kg The pro rata quantity for year 2026 shall be divided as follows: 1 402 040 kg for sub-period 1 May to 30 June, 1 875 000 kg for sub- period 1 July to 30 September and 1 722 960 kg for sub-period 1 October to 31 December. For the year 2027 and subsequent years, the annual quantity shall be divided as follows: 25 % for each sub-period.’ 10/10 ELI: http://data.europa.eu/eli/reg_impl/2026/1727/oj