Date: 2026-02-16Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2026/329 of 13 February 2026 amending Implementing Regulation (EU) 2015/2447 as regards adding the Republic of Moldova and Montenegro to the list of countries in the guarantor’s undertakings for transit
Issued by European Commission
· Directorate-General for Taxation and Customs Union
**Executive Summary**
Commission Implementing Regulation (EU) 2026/329, dated 13 February 2026, amends Implementing Regulation (EU) 2015/2447 to include the Republic of Moldova and Montenegro in the list of countries in the guarantor's undertakings for transit. This change is in response to Moldova and Montenegro acceding to the Convention on a Common Transit Procedure on 1 November 2025. The regulation enters into force 20 days after its publication and applies from 1 November 2025.
**Key Points / Main Content**
* **Amendments to Implementing Regulation (EU) 2015/2447:**
* Annex 32-01, Part I, point 1: The words "the Republic of Moldova, Montenegro," are inserted before the words "the Republic of North Macedonia."
* Annex 32-02, Part I, point 1: The words "the Republic of Moldova, Montenegro," are inserted before the words "the Republic of North Macedonia."
* Annex 32-03, Part I, point 1: The words "the Republic of Moldova, Montenegro," are inserted before the words "the Republic of North Macedonia."
* Annex 72-04, Part II, Chapter VI, TC 31 Comprehensive guarantee certificate, Front, point 7: The words "Moldova – Montenegro –", are inserted before the words "North Macedonia".
* Annex 72-04, Part II, Chapter VII, TC33 Guarantee waiver certificate, Front, point 6: The words ‘- Moldova - Montenegro -', are inserted before the words "North Macedonia".
* **Transitional Provision:**
* Specimen forms in Annex 32-01, Annex 32-02, Annex 32-03 and Part II, Chapters VI and VII, of Annex 72-04 to Implementing Regulation (EU) 2015/2447, in the version applicable on 7 March 2026, may continue to be used until 31 December 2026. The forms must be subject to the necessary geographical adaptations and the mention of the address for service and the name of the authorised agent.
* **Entry into Force and Application:**
* The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
* The regulation applies from 1 November 2025.
**Impact Analysis**
**Stakeholder: Guarantors**
* **Impact**: Guarantors must update their undertakings to include the Republic of Moldova and Montenegro. The existing stock of the guarantor's undertaking forms, valid on the day before the entry into force of this Regulation, can be used until 31 December 2026, subject to adaptations.
* **Action Required**: Update undertakings and forms, ensuring compliance with geographical adaptations and proper address for service in Moldova or Montenegro.
**Stakeholder: Republic of Moldova and Montenegro**
* **Impact**: Customs procedures and trade formalities are aligned with the Convention on a Common Transit Procedure.
* **Action Required**: Implement necessary adaptations in customs procedures and ensure the authorized agents are adequately referenced in point 4 of relevant annexes.
**Stakeholder: EU Member States**
* **Impact**: The Regulation is binding in its entirety and directly applicable in all Member States.
* **Action Required**: Enforce and comply with the updated provisions of Implementing Regulation (EU) 2015/2447. Ensure that the Republic of Moldova and Montenegro are recognised within the Union Customs Code.
Key Entities Referenced
Regulation (EU) No 952/2013 (Union Customs Code): Lays down the Union Customs Code and is referenced as the basis for the implementing regulation.
Implementing Regulation (EU) 2015/2447: This is the primary regulation being amended by the new implementing regulation.
Convention on a Common Transit Procedure: A convention that the Republic of Moldova and Montenegro are acceding to, necessitating amendments to implementing regulations.
Republic of Moldova: One of the countries being added to the list of countries in the guarantor's undertakings for transit.
Montenegro: One of the countries being added to the list of countries in the guarantor's undertakings for transit.
Official Journal EN
of the European Union L series
2026/329 16.2.2026
COMMISSION IMPLEMENTING REGULATION(EU) 2026/329
of 13 February 2026
amending Implementing Regulation (EU) 2015/2447 as regards adding the Republic of Moldova and
Montenegro 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 2013 laying
down the Union Customs Code(1), and in particular Article 8(1), point (b), and Article 100(1), point (b), thereof,
Whereas:
(1) The EU-Common Transit Countries Joint Committee established by the Convention of 20 May 1987 on a common
transit procedure(2) (‘EU-CTC Joint Committee’) invited, by Decisions No. 3/2025(3) and No. 1/2025(4),
respectively, the Republic of Moldova and Montenegro to accede to that Convention(5).
(2) In light of the accession of the Republic of Moldova and of Montenegro to the Convention of 20 May 1987 on a
Common Transit Procedure, 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(6)with the Convention of 20 May
1987 on a Common Transit Procedure to take into account the accession of the Republic of Moldova and of
Montenegro to that Convention, in accordance with Decisions No. 4/2025(7) and No. 2/2025(8) of the EU-CTC
(1) OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj.
(2) 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 a common transit procedure (OJ L 226, 13.8.1987,
p. 2, ELI: http://data.europa.eu/eli/convention/1987/415/oj).
(3) Council Decision (EU) 2025/1948 of 18 September 2025 on the position to be taken on behalf of the European Union within the
EU-CTC Joint Committee established by the Convention on the simplification of formalities in trade in goods and within the EU-CTC
Joint Committee established by the Convention on a Common transit procedure as regards the adoption of decisions inviting the
Republic of Moldova and Montenegro to accede to those Conventions and as regards the adoption of decisions amending the
Convention on a common transit procedure following the Republic of Moldova’s and Montenegro’s accession to that Convention
(OJ L, 2025/1948, 24.9.2025, ELI: http://data.europa.eu/eli/dec/2025/1948/oj).
(4) Council Decision (EU) 2025/1948 of 18 September 2025 on the position to be taken on behalf of the European Union within the
EU-CTC Joint Committee established by the Convention on the simplification of formalities in trade in goods and within the EU-CTC
Joint Committee established by the Convention on a Common transit procedure as regards the adoption of decisions inviting the
Republic of Moldova and Montenegro to accede to those Conventions and as regards the adoption of decisions amending the
Convention on a common transit procedure following the Republic of Moldova’s and Montenegro’s accession to that Convention (OJ
L, 2025/1948, 24.9.2025, ELI: http://data.europa.eu/eli/dec/2025/1948/oj).
(5) 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).
(6) 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.
(7) Decision No. 4/2025 of the EU-Common Transit Countries Joint Committee of 19 September 2025 as regards the amendments of
Appendix III to the Convention on a common transit procedure for the accession of the Republic of Moldova (OJ L, 2025/2255,
7.11.2025, ELI: http://data.europa.eu/eli/dec/2025/2255/oj).
(8) Decision No 2/2025 of the EU-Common Transit Countries Joint Committee of 19 September 2025 as regards the amendments of
Appendices III and IIIa to the Convention on a common transit procedure for the accession of Montenegro (OJ L, 2025/2201,
29.10.2025, ELI: http://data.europa.eu/eli/dec/2025/2201/oj).
ELI: http://data.europa.eu/eli/reg_impl/2026/329/oj 1/3EN
OJ L, 16.2.2026
Joint Committee. 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 31 December 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 the
Republic of Moldova or in Montenegro, as appropriate, in point 4 of those Annexes.
(3) Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.
(4) Since the Republic of Moldova and Montenegro acceded to the Convention on a Common Transit Procedure, and to
the Convention on the Simplification of formalities in trade in goods(9), on 1 November 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,
HAS ADOPTED THIS REGULATION:
Article 1
Implementing Regulation (EU) 2015/2447 is amended as follows:
(1) In Annex 32-01, Part I, point 1, the words ‘the Republic of Moldova, Montenegro,’ are inserted before the words ‘the
Republic of North Macedonia’;
(2) in Annex 32-02, Part I, point 1, the words ‘the Republic of Moldova, Montenegro,’ are inserted before the words ‘the
Republic of North Macedonia’;
(3) in Annex 32-03, Part I, point 1, the words ‘the Republic of Moldova, Montenegro,’ are inserted before the words ‘the
Republic of North Macedonia’;
(4) Annex 72-04, Part II, is amended as follows:
(a) in Chapter VI, TC 31 Comprehensive guarantee certificate, Front, point 7, the words ‘Moldova – Montenegro –’,
are inserted before the words ‘North Macedonia’;
(b) in Chapter VII, TC33 Guarantee waiver certificate, Front, point 6, the words ‘– Moldova – Montenegro –’, are
inserted before the words ‘North Macedonia’.
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 November 2025.
(9) 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).
2/3 ELI: http://data.europa.eu/eli/reg_impl/2026/329/ojEN
OJ L, 16.2.2026
The forms based on the specimen forms in Annex 32-01, Annex 32-02, Annex 32-03 and Part II, Chapters VI and VII, of
Annex 72-04 to Implementing Regulation (EU) 2015/2447, in the version applicable on 7 March 2026, 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 31 December 2026.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 13 February 2026.
For the Commission
The President
Ursula VON DER LEYEN
ELI: http://data.europa.eu/eli/reg_impl/2026/329/oj 3/3