Regulation (EU) 2026/261 of the European Parliament and of the Council of 26 January 2026 on phasing out Russian natural gas imports and preparing the phase-out of Russian oil imports, improving monitoring of potential energy dependencies and amending Regulation (EU) 2017/1938

Official Journal EN of the European Union L series 2026/261 2.2.2026 REGULATION (EU) 2026/261 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 26 January 2026 on phasing out Russian natural gas imports and preparing the phase-out of Russian oil imports, improving monitoring of potential energy dependencies and amending Regulation (EU) 2017/1938 THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 194(2) and Article 207 thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Economic and Social Committee(1), After consulting the Committee of the Regions, Acting in accordance with the ordinary legislative procedure(2), Whereas: (1) The unlawful full-scale invasion of Ukraine by the Russian Federation in February 2022 revealed the dramatic consequences of the existing dependencies on Russian natural gas for markets and security. In their Versailles Declaration of 11 March 2022, Heads of State or Government therefore agreed to gradually decrease and eventually fully eliminate the dependency on Russian energy. In its REPowerEU Communication of 8 March 2022 entitled ‘REPowerEU: Joint European Action for more affordable, secure and sustainable energy’ and in its Communication of 18 May 2022 on the REPowerEU Plan the Commission proposed concrete measures to allow for the full diversification away from Russian energy imports in a safe, affordable and sustainable manner. Significant progress in the process of diversifying gas supplies away from the Russian Federation has been achieved since then. As the remaining volumes of Russian natural gas entering the Union are still significant, in its Communication of 6 May 2025 on the Roadmap towards ending Russian energy imports (REPowerEU Roadmap), the Commission announced a legislative proposal to fully phase out Russian gas imports and to improve the existing framework for addressing energy dependencies. In order to ensure energy security and resilience of the Union, it is urgent and strategically needed to address all remaining energy dependencies mentioned in the REPowerEU Roadmap. (2) Multiple examples of unannounced and unjustified supply reductions and interruptions already before the full-scale invasion of Ukraine, as well as the weaponisation of energy by the Russian Federation since then, demonstrate that the Russian Federation has systematically exploited existing dependencies on Russian gas supplies as a political weapon to harm the Union’s economy. This has led to serious negative effects on Member States and the Union’s economic security, on the stability of the single market, on the Union’s consumers and on competitiveness in general. The Union can therefore no longer consider the Russian Federation and its energy companies reliable energy trading partners. (1) Opinion of 18 September 2025 (not yet published in the Official Journal). (2) Position of the European Parliament of 17 December 2025 (not yet published in the Official Journal) and decision of the Council of 26 January 2026. ELI: http://data.europa.eu/eli/reg/2026/261/oj 1/25EN OJ L, 2.2.2026 (3) In January 2006, the Russian Federation stopped its natural gas supplies to some countries in South East and Central Europe in the middle of a cold spell, driving up prices and causing or threatening harm to citizens. On 6 January 2009, the Russian Federation again fully cut off gas in transit through Ukraine, affecting 18 Member States, in particular those in Central and Eastern Europe. This supply disruption led to serious disturbances to gas markets in the region and in the whole of the Union. Some Member States had zero natural gas flows for nearly 14 days, forcing sustained shutdowns of heating in schools and factories, which required them to declare a state of emergency. In 2014, the Russian Federation invaded and illegally annexed Crimea, seized Ukrainian gas production assets in Crimea and reduced gas supplies to several Member States which had announced that they would supply Ukraine with gas, which in turn led to market disturbances and price increases and harmed economic security. The Russian Federation’s State-controlled monopoly exporter Gazprom was the subject of several Commission investigations for a possible breach of Union competition rules and has subsequently changed its conduct on the market in order to address the Commission’s competition concerns. In several cases, the competition issues at stake concerned so-called ‘territorial restrictions’ in Gazprom’s gas supply contracts, prohibiting the resale of gas outside the destination country, as well as evidence that Gazprom was engaged in unfair pricing practices and made energy supplies dependent on political concessions, such as the participation in Russian pipeline projects or acquiring control over Union energy assets. (4) The Russian Federation’s unprovoked and unjustified war of aggression against Ukraine since February 2022 and subsequent weaponised reductions of gas supplies in conjunction with the manipulation of the markets through intentional disruptions of gas flows have laid bare vulnerabilities and dependencies in the Union and its Member States, with the obvious potential of a direct and serious impact on the functioning of the Union gas market, the Union’s economy and its essential security interests, as well as the potential of direct harm to Union citizens because energy supply disruptions can harm citizens’ health or life. Evidence shows that the state-controlled company Gazprom intentionally manipulated the Union’s energy markets in order to drive up energy prices. Large underground storages in the Union controlled by Gazprom were left at unprecedentedly low levels, and Russian companies reduced sales at Union gas hubs and fully discontinued the use of their own sales platform before the invasion, which affected short-term markets and aggravated the already tight supply situation after the Russian Federation’s unlawful invasion of Ukraine. As of March 2022, the Russian Federation systematically halted or reduced deliveries of natural gas to Member States, leading to significant disturbances to the Union gas market. This affected in particular supplies to the Union via the Yamal pipeline, supplies to Finland as well as the Nord Stream 1 pipeline, where Gazprom first reduced flows and eventually shut down supplies via the pipeline entirely. (5) The Russian Federation’s weaponisation of gas supply and market manipulation through intentional disruptions of gas flows led to a sudden and sharp increase in energy prices in the Union, causing unprecedented price levels in 2022, up to eight times the average of previous years. The resulting need to find alternative gas supply sources, to change supply routes, to fill storages for the winter, and to find solutions for congestion problems in the Union’s gas infrastructure further contributed to high price volatility and the unprecedented price hikes in 2022. (6) The exceptionally high gas prices resulted in high electricity prices and price increases for other energy products, leading to sustained high inflation. A deep economic crisis with negative growth rates in many Member States, caused by the high energy prices and volatility, endangered the economy of the Union, undermined consumer purchasing power and raised the cost of manufacturing, leading to risks to social cohesion and stability, and even to human life or health. The supply interruptions also led to very serious problems concerning the security of energy supply in the Union and forced 11 Member States to declare an energy crisis level under Regulation (EU) 2017/1938 of the European Parliament and of the Council(3). Benefitting from the Union’s dependency during that crisis, the Russian Federation’s manipulations of the market allowed it to achieve record-high profits from the remaining energy trade with Europe, with revenues from gas imports still accounting for EUR 15 billion in 2024. Those revenues could be used to finance further economic attacks against the Union undermining economic security. They could also be used to finance the war of aggression against Ukraine which constitutes a major threat to political and economic stability in Europe. (3) Regulation (EU) 2017/1938 of the European Parliament and of the Council of 25 October 2017 concerning measures to safeguard the security of gas supply and repealing Regulation (EU) No 994/2010 (OJ L 280, 28.10.2017, p. 1, ELI: http://data.europa.eu/eli/ reg/2017/1938/oj). 2/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 (7) The recent crisis provided evidence that trustful trade relations with partners supplying energy products are crucial to preserving market stability and protecting human life and health as well as the essential security interests of the Union, in particular because the Union depends to a large extent on energy imports from third countries. Maintaining energy supplies from the Russian Federation would expose the Union to continued economic and security risks; it would therefore decrease, rather than increase, its security of energy supply. Even dependencies on smaller import volumes of Russian gas can, if abused by the Russian Federation, significantly distort the price dynamic, even if only temporarily, and disrupt energy markets, in particular in those regions which are still significantly reliant on imports from the Russian Federation. In view of the long standing and consistent pattern of market manipulations and supply disruptions, as well as the fact that the government of the Russian Federation has consistently used gas trade as a weapon to achieve policy goals rather than trade goals, it is appropriate to take legally binding measures to eliminate all remaining vulnerabilities of the Union resulting from dependence on natural gas imports from the Russian Federation, both via pipelines (‘pipeline gas’) and liquified natural gas (LNG). (8) The restrictions on international transactions provided for in this Regulation are consistent with the Union’s external action in other areas, as required by Article 21(3) of the Treaty on European Union (TEU). The relations between the Union and the Russian Federation have greatly deteriorated in recent years and in particular since 2022. That deterioration of relations is due to the Russian Federation’s blatant disregard for international law and, in particular, its unprovoked and unjustified war of aggression against Ukraine. Since July 2014, the Union has progressively imposed restrictive measures on trade with the Russian Federation in response to the Russian Federation’s actions against Ukraine. The Union is allowed, by virtue of the exceptions that apply under the Agreement Establishing the World Trade Organization, and in particular Article XXI of the General Agreement on Tariffs and Trade 1994 (security exceptions) and analogous exceptions under the Agreement on Partnership and Cooperation with the Russian Federation, to not accord to goods imported from the Russian Federation the advantages granted to like products imported from other countries (most-favoured-nation treatment). Therefore, the Union is not prevented from imposing prohibitions or restrictions on the import of goods from the Russian Federation, if the Union considers such measures, taken at the time of the ongoing emergency in international relations between the Union and the Russian Federation, to be necessary for the protection of the Union’s essential security interests. (9) Diversifying LNG imports is essential for strengthening and maintaining energy security within the Union. In order to prevent the risk of long-term reservations of LNG terminal capacity held by Russian companies being used to obstruct imports from alternative sources through capacity hoarding practices, such as practices to book liquification or storage capacities without actually using them or with the purpose of preventing competitors from using the infrastructure, regulatory authorities and competition authorities are to make full use of the robust legal instruments which are available under Union and national energy and competition law, where appropriate. Where customs authorities identify risks to safety or security resulting from Russian gas before entering the customs territory of the Union, they should make use of the provisions concerning risk management in the Regulation (EU) No 952/2013 of the European Parliament and of the Council (the ‘Union Customs Code’)(4) to avoid such risks. (10) The Commission has carefully assessed the impact on the Union and on its Member States of a possible prohibition on natural gas imports from the Russian Federation. In fact, preparatory work and several detailed analyses of the consequences of a total phase-out of Russian gas have been conducted and published since 2022, and the Commission could also draw upon a multitude of consultations with stakeholders, external experts and agencies, and studies on the effects of the phase-out of Russian gas. The Commission’s analysis showed that a phase-out of Russian natural gas imports, if introduced in a stepwise, coordinated and well-prepared manner and in a spirit of solidarity, is likely to have limited impact on energy prices in the Union, and that it will enhance and not endanger the security of the Union’s energy supply, due to the exit of an unreliable trading partner from the Union markets. As set out in the REPowerEU Roadmap, the implementation of the REPowerEU Plan has already reduced the Union’s dependencies on supplies from the Russian Federation, for instance by introducing measures to reduce gas demand or to accelerate the deployment of renewable energy sources, as well as by actively supporting the diversification of energy supplies and the increase of the bargaining power of the Union via joint gas purchasing. The Assessment of Impacts also showed that upfront coordination of diversification policies can avoid harmful effects on prices or supplies. (4) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj). ELI: http://data.europa.eu/eli/reg/2026/261/oj 3/25EN OJ L, 2.2.2026 (11) This Regulation is fully compatible with the Union’s strategy to reduce its reliance on fossil fuel imports by enhancing decarbonisation and rapidly expanding domestically produced clean energy. As set out in the REPowerEU Roadmap, the implementation of the REPowerEU Plan has already resulted in a substantial reduction of more than 60 billion cubic metres annually in gas imports between 2022 and 2024, allowing the Union to reduce its dependence on supplies from the Russian Federation. A further reduction of dependence could be achieved by measures to reduce gas demand, to increase energy efficiency, or to accelerate the green transition by an accelerated deployment of wind and solar generation capacity, which would significantly increase the share of renewables in the energy mix, as well as by actively supporting diversification of energy supplies and the increase of the bargaining power of the Union via joint gas purchasing. Moreover, the full implementation of the energy transition, the recent Action Plan for Affordable Energy and other measures, in particular investments in the production of low-carbon alternatives for energy intensive products, such as fertilisers, are expected to replace up to 100 billion cubic metres of natural gas by 2030. These combined efforts will strengthen the Union’s resilience, competitiveness, and open strategic autonomy, support European industries, SMEs and citizens and facilitate the phase-out of gas imports from the Russian Federation. (12) In line with the Versailles Declaration and the REPowerEU Communication, a large number of gas importers have already terminated or significantly reduced their gas supplies from the Russian Federation. As set out in the Assessment of Impacts, the remaining gas volumes under existing supply contracts can be phased out without significant economic impact or risks for the security of supply, due to the availability of sufficient alternative suppliers on the world gas market, a well-interconnected Union gas market and the availability of sufficient import infrastructure. The related measures need to be in line with the current energy framework of the Union. (13) In some cases, LNG cargoes carry gas produced in different countries and mixed together. The prohibition on natural gas imports from the Russian Federation should therefore also apply to the amounts of gas in such cargoes that are produced in the Russian Federation. Where importers can unambiguously document the relevant shares of LNG produced outside the Russian Federation, it should be possible to import the non-Russian LNG amounts contained in an LNG cargo. (14) Short-term supply contracts concern smaller volumes than the large long-term supply contracts importers hold with Russian companies and existing short-term supply contracts will in any event be close to expiration by the time this Regulation enters into force. Accordingly, the risk to economic security resulting from existing short-term supply contracts appears to be low. It is therefore appropriate to exempt existing short-term supply contracts from the immediate application of the import prohibition allowing for a transition period until 25 April 2026 for LNG imports, taking into account Article 3ra of Council Regulation (EU) No 833/2014(5), and until 17 June 2026 for pipeline gas. (15) Importers holding long-term supply contracts will likely need more time to find alternative supply routes and sources than short-term contract holders because long-term supply contracts usually concern significantly larger volumes over time than short-term supply contracts. A transition period regarding the prohibition on gas imports for existing long-term supply contracts should therefore be introduced to give holders of long-term supply contracts sufficient time to diversify their supplies in an orderly manner. While LNG can be sourced world-wide and LNG customers usually face no physical barriers in switching to alternative suppliers on the LNG world-market, diversification for pipeline gas customers, notably in countries without LNG infrastructure, may be more complex. A longer transition period should therefore be granted for gas supplies under existing long-term pipeline supply contracts. (16) Specific situations have occurred where a country which is currently still being supplied under existing long-term supply contracts for Russian pipeline gas is specifically affected by recent changes of supply routes from the Russian Federation, removing the possibility to import gas via these supply routes, due to limited or no alternative routes for the transport of the contracted gas. In order to remedy the situation, suppliers from other Member States are currently ensuring the delivery of pipeline gas under short-term supply contracts with suppliers from the Russian Federation via uncongested interconnection points. Due to this very specific situation and in order to give them sufficient time to find new suppliers, a longer transition period should also apply to those short-term supply contracts with suppliers from the Russian Federation which are used to supply landlocked countries affected by changes of supply routes for Russian gas. (5) Council Regulation No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L 229, 31.7.2014, p. 1, ELI: http://data.europa.eu/eli/reg/2014/833/oj). 4/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 (17) While it appears justified to exempt existing ‘legacy’ supply contracts from the immediate application of the prohibition on imports of Russian gas, not all contracts concluded before the entry into force of this Regulation should benefit from such a temporary exemption. Indeed, a temporary exemption for all existing supply contracts from the prohibition might have created an incentive for Russian suppliers to use the time between the publication of the Commission proposal for this Regulation and the entry into force of the prohibition to increase current supplies by concluding new contracts or increasing volumes by changing existing supply contracts or using flexibilities under such contracts. In order to ensure that imports from the Russian Federation decrease, rather than increase, as a result of the prohibition, this Regulation should not reward companies for having concluded new Russian gas import contracts in the time between the publication of the Commission proposal for this Regulation and the entry into force of the prohibition by also granting them a transition period. Indeed, the commitment from Heads of State or Government to phase out Russian gas supplies was already made in March 2022 and the Commission built on this commitment by proposing the REPowerEU Strategy, the REPowerEU Plan and the REPowerEU Roadmap. At the latest from the publication of the proposal for this Regulation, it was no longer appropriate to consider contracts concluded after that date as ‘legacy’ contracts. Contracts concluded after 17 June 2025 should therefore not benefit from the exceptional transition provisions for existing short-term and long-term supply contracts. (18) In order to avoid import volumes provided for in existing supply contracts from being increased, amendments to existing supply contracts should be considered new contracts for the purposes of this Regulation, and increases of import volumes by using contractual flexibilities should not benefit from the transition period. Exceptions should be provided for certain cases of necessary amendments to existing supply contracts, provided they do not increase contracted quantities or the timing of delivery. Price variations resulting from price indexation already provided for in existing supply contracts do not constitute an amendment to existing supply contracts. (19) This Regulation creates a clear legal prohibition on the import of Russian natural gas, constituting a sovereign act of the Union beyond the control of gas importers and rendering the performance of natural gas imports from the Russian Federation unlawful, with direct legal effect and without any discretion for Member States concerning its application. (20) Unlike other goods, natural gas is a homogeneous commodity which is traded in large volumes and often resold multiple times between traders at wholesale level. Taking into account the particular complexity of tracing the origin of natural gas, and bearing in mind that Russian suppliers might seek to circumvent this Regulation, for example by sales via intermediaries, via transshipments or via transport through other countries, this Regulation should provide for an effective framework to avoid circumvention of the prohibition. Relevant authorities should therefore be enabled to take the necessary actions to identify whether natural gas supplies from the Russian Federation are brought into the customs territory of the Union through schemes created for circumventing this Regulation. When determining whether natural gas is released for free circulation in the Union, customs authorities should not only depend on information provided in the customs declaration, but be allowed, on the basis of other relevant information, to assess, where they deem relevant, whether a good brought into the Union is actually intended to be released into free circulation. This Regulation should also require the establishment of the country of production and the supply chain of natural gas imported into the Union. (21) Importers of natural gas should be obliged to provide authorities with all information necessary to establish the country of production of natural gas imported into the Union and to determine whether the imported gas is subject to the general prohibition or one of its exceptions. The concept of ‘origin’ under Union customs law may not always allow for the identification of the country of production of the imported gas, for example if the gas was processed (e. g. liquified or regasified) after leaving the Russian Federation. This Regulation should therefore also cover cases where the country of ‘origin’ under Union customs law differs from the country of production of the gas and provide for a mechanism to verify whether the natural gas was extracted or liquified in the Russian Federation. Any gas which, before its import into the Union, was exported from the Russian Federation, either via direct export from Russia to the Union or via indirect export through a third country, should, except in case of transit, be subject to the prohibition. ELI: http://data.europa.eu/eli/reg/2026/261/oj 5/25EN OJ L, 2.2.2026 (22) Due to the specific characteristics of pipeline gas and LNG, and in order to allow for a smooth verification process of the country of production and the conditions for possible temporary exemptions before the gas enters the customs territory of the Union, a prior authorisation procedure should be introduced. Imports should be refused in the absence of an authorisation. Authorising authorities and, where applicable, customs authorities should be informed in advance about intended imports into the Union, and they should be provided with the information necessary to verify the country of production and to determine whether the conditions for a temporary exemption under this Regulation are met. While authorising authorities should strive to issue an authorisation within the period between submission of information by the importer and the planned entry into the customs territory of the Union in order to facilitate imports of gas into the Union, they should also be able to decide at a later stage, in particular where there are doubts concerning the information provided. The prior authorisation should be without prejudice to existing enforcement powers of customs authorities. Imports of natural gas from gas producing countries should be exempted from that obligation if the Union has imported significant volumes from these countries in the past and if those countries either have shown that they do not want to support the Russian gas sector by a prohibition on the import of Russian gas or by restrictive measures targeting Russian gas infrastructure, Russian gas companies or persons managing such companies, or if those countries do not dispose of the necessary infrastructure to import natural gas via pipelines or LNG. The Commission should establish a list of such countries and update it accordingly. (23) Authorising authorities and, where applicable, customs authorities should be able to request all information necessary to assess the legality of imports. They should also be able to rely on information from other sources. As the contractual conditions determining the elements relevant for the assessment are often complex, the authorities should be empowered to ask importers for detailed contract information, including entire supply contracts, where that is necessary to understand the context of certain clauses or references to other contractual provisions. This Regulation should include rules to ensure an effective protection of business secrets of concerned undertakings. (24) When exercising their powers, authorising authorities and customs authorities should focus of the enforcement on interconnection points, LNG facilities or transit pipelines where the risk of circumvention is high. Practices of using so-called ‘shadow fleets’ for the circumvention of the restrictive measure have been observed in oil transport and could also pose risks for LNG imports, thus undermining the objectives of this Regulation. In close cooperation with each other, authorities should, where necessary, adapt their enforcement priorities to address potential circumvention practices identified during the implementation of this Regulation. The Commission should also constantly monitor the flows of Russian natural gas in transit through third countries. (25) Some parts of the Russian gas transmission infrastructure are directly connected to the Union, and some transit pipelines connecting the Russian Federation with the Union run through third countries without currently having any entry points between the Russian Federation and the Union. It should therefore be presumed that natural gas imported into the Union via borders, interconnectors, or interconnection points between the Russian Federation and the Union, Belarus and the Union as well as natural gas arriving via pipelines such as TurkStream at the interconnection point Strandzha 2 / Malkoclar originates in or is exported, directly or indirectly, from the Russian Federation. Where it is claimed that natural gas arriving at these borders, interconnectors, or interconnection points is under a ‘transit’ procedure through the Russian Federation, strict controls should apply. The Russian Federation is a major gas exporter and has not played any significant role as a gas transit country in the past, due to several factors, such as the lack of regasification infrastructure, the organisation of gas trade in the Russian Federation via a pipeline export monopoly, business models of Russian gas companies which are not based on organising transits, and the Russian Federation’s geographical location. Therefore, and taking into account incentives of Russian suppliers to circumvent the import prohibition, customs authorities should refuse the import of volumes of natural gas allegedly in transit unless unambiguous evidence can be provided which establishes that the relevant gas has been in transit through the Russian Federation and that its country of production is not the Russian Federation. That evidence should be provided to the authorising authorities sufficiently in advance to allow for the traceability of the imported gas up to the place of production and no later than one month before the entry into the customs territory of the Union. (26) The interconnection point Strandzha 1 connects the Union to a pipeline system which transports not only gas from the Republic of Azerbaijan or the Republic of Türkiye, but also significant volumes of gas from the Russian Federation. It should therefore be required to provide unambiguous evidence establishing that the country of production is not the Russian Federation, and sufficient verification time should be granted to authorities to ensure that gas imported via the interconnection point Strandzha 1 does not originate in or is not exported, directly or indirectly, from the Russian Federation. Should other interconnection points be linked, in the future, to pipeline systems transporting significant volumes of Russian gas, the same standard of control should apply. 6/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 (27) Furthermore, significant volumes of natural gas could also enter the Union under a ‘transit’ procedure. Since the strict monitoring rules for gas imports such as the prior authorisation do not apply to gas crossing the Union under a ‘transit’ procedure or being stored under customs warehousing rules, it is appropriate to provide for specific safeguards in the form of a transit monitoring regime, which enables customs authorities to monitor gas flows under a ‘transit’ procedure in order to ensure that natural gas which crosses the Union under a ‘transit’ procedure is not ultimately entering into free circulation in the Union. Where operators store gas in temporary storage or under a ‘transit’ or customs warehousing procedure under the Union Customs Code, Member States should have appropriate monitoring and enforcement mechanisms in place to ensure that the use of Union storage by third countries does not pose any risk to national or regional security of supply and the fulfilment of storage obligations, and provide relevant information to the Commission. (28) In line with the principle of sincere cooperation, authorising authorities, customs authorities, regulatory authorities, competent authorities, the European Union Agency for the Cooperation of Energy Regulators (ACER) and the Commission should cooperate to implement the provisions of this Regulation and exchange relevant information, in particular regarding the assessment of temporary exemptions allowing imports of Russian natural gas after the entry into force of this Regulation. Customs authorities, regulatory authorities, competent authorities and ACER should have the necessary tools and databases in place to ensure that relevant information can be exchanged between national authorities and authorities in different Member States where necessary. ACER should contribute its expertise to the process of monitoring the implementation of this Regulation. To facilitate the creation of the necessary interoperable joint information systems, the Commission and Member States should be able to explore the possibilities of making use of the budget available under the Internal Security Fund established by Regulation (EU) 2021/1149 of the European Parliament and of the Council(6). Customs authorities should update regulatory authorities, the competent authorities and the Commission on a monthly basis on the key elements concerning the developments on imports of Russian gas, such as quantities imported under long-term or short-term supply contracts, entry points, or contract partners. The Commission should include that information, where relevant, in the report on the implementation of this Regulation. The Commission should also assess the effectiveness of the exchange of information and cooperation among the relevant authorities, and, where appropriate, include recommendations for the improvement of such exchange of information and cooperation in that report. (29) The experience with the phase-out of Russian gas supplies via Ukraine has shown that good preparation and coordination in a spirit of solidarity can avoid market disruptions or security of supply problems potentially resulting from changing gas suppliers. To prepare for the full phase-out of Russian gas in a coordinated manner, and to give the market sufficient time to anticipate the changes involved without risk to the security of gas supply or a significant impact on energy prices, Member States should prepare national diversification plans for natural gas and submit them to the Commission by 1 March 2026. Those plans should be subject to the rules of professional secrecy and not be disclosed without the agreement of the relevant Member State. They should describe measures planned at national or regional level in order to reduce demand, foster renewable energy production and ensure alternative supplies, as well as identify possible technical, contractual or regulatory barriers which may complicate the diversification process. Since the diversification process may require coordination of measures at national, regional or Union level, the Commission should assess the national diversification plans for natural gas, with the possibility to issue recommendations suggesting adaptations where necessary. (30) During the preparation of the national diversification plans, the Commission should, in a coordinated manner and in spirit of solidarity, work with Member States, in particular in Central and South-Eastern Europe, to identify alternative deliveries of natural gas. In addition to improving the security of supply, new supplies could also compensate for lost revenues by utilising the existing infrastructure that has been previously used for transporting Russian gas. (31) In their Versailles Declaration, the Heads of State or Government committed not only to phase out natural gas supplies from the Russian Federation, but also other energy supplies, in particular oil supplies. The Russian Federation has applied practices similar to those in the field of gas, where it has a history of using gas as a means of exerting coercion and manipulation, when trading oil with the Union, which has been evidenced, for example, by past interruptions of oil supplies. Existing oil supply relations with the Russian Federation create dependencies and security risks in the Union. In order to prevent the Russian Federation from using its oil exports to the Union as a tool for coercion, it is essential to prepare a timely phase-out also of oil imports from the Russian Federation. While restrictive measures to ensure the phase-out of oil imports from the Russian Federation are already in place and oil imports have decreased significantly, a further phase-out of Russian oil may require specific preparatory steps and coordination with neighbours. (6) Regulation (EU) 2021/1149 of the European Parliament and of the Council of 7 July 2021 establishing the Internal Security Fund (OJ L 251, 15.7.2021, p. 94, ELI: http://data.europa.eu/eli/reg/2021/1149/oj). ELI: http://data.europa.eu/eli/reg/2026/261/oj 7/25EN OJ L, 2.2.2026 (32) Member States should therefore also prepare national diversification plans for crude oil and petroleum products which should include measures in place and planned at national level to ensure transparency and traceability of oil imports from the Russian Federation. The Commission should provide recommendations on those plans. They should be subject to the rules of professional secrecy and not be disclosed without the agreement of the relevant Member State. The Commission should continue to address the problem of the use of so-called ‘shadow fleets’ to circumvent Union restrictive measures on oil, in particular by pursuing the actions set out in REPowerEU Roadmap. (33) The experience during the gas crisis of 2022 and 2023 showed that comprehensive information on the supply situation and possible supply dependencies is crucial for monitoring gas supply in the Union. Therefore, importers of Russian gas making use of the transition periods laid down in this Regulation should submit to the Commission all information necessary to evaluate possible risks for gas trade. That information should include key parameters, or even text parts in full, of the relevant gas supply contracts, excluding price information, where that is necessary to understand the context of certain clauses or references to other provisions in the contract. When monitoring gas supply in the Union, the Commission should also take into account information on imports provided by customs authorities and information included in national diversification plans. The Commission should regularly inform the Gas Coordination Group established by Regulation (EU) 2017/1938 about the phase-out process at Union level and submit an annual report on the Russian gas phase-out, which may be accompanied by specific Union recommendations and actions to accelerate the phase-out process. (34) Member States and the Union should cooperate closely on the implementation of this Regulation, including with regard to possible dispute settlement procedures. Where applicable, Regulations (EU) No 1219/2012(7) and (EU) No 912/2014(8)of the European Parliament and of the Council set out further details on cooperation and allocation of financial responsibilities between the Member States and the Union concerning possible investor-to-state dispute settlement resolution cases related to this Regulation. (35) In view of the recent practice of the Russian Federation to unilaterally change and impede agreed court and arbitration procedures, neither affected persons nor the Union and Member States can be held liable for any judgments, arbitral awards, or other judicial decisions adopted under illegal procedures against which no remedies are accessible under the relevant jurisdiction. (36) The Union has created a robust legal framework to ensure the security of gas supply at all times, and to deal with possible supply crises in a coordinated manner, including obligations for Member States to provide for effective and operational solidarity to neighbours in need of gas. The Commission should constantly monitor the development of market risks for gas supply resulting from gas trade with the Russian Federation at Union, regional and Member State level. In case of sudden and significant developments, which seriously threaten the security of supply of one or more Member States, and after an emergency in accordance with Article 11 or 12 of Regulation (EU) 2017/1938 has been declared, it is appropriate to empower the Commission to take the necessary emergency measures by adopting a decision regarding the import prohibitions on natural gas or LNG set out in this Regulation in one or more Member States. In such a situation, the Commission should also be able to suspend the requirement of prior authorisation for the entry of gas imports into the customs territory of the Union, in order to facilitate additional imports on short notice. Any such suspension by the Commission should be limited in time and not be granted for more than 4 weeks at a time, and should only be renewed if the conditions for the emergency pursuant to Article 11 of Regulation (EU) 2017/1938 continue to apply. The Commission implementing decision should impose the additional conditions necessary to ensure that any such suspension is strictly limited to addressing the threat and should only allow short-term contracts. The Commission should inform the Gas Coordination Group and submit a report to the European Parliament and the Council justifying the suspension and any extension thereof, and should closely monitor the application of any such temporary suspension. (7) Regulation (EU) No 1219/2012 of the European Parliament and of the Council of 12 December 2012 establishing transitional arrangements for bilateral investment agreements between Member States and third countries (OJ L 351, 20.12.2012, p. 40, ELI: http://data.europa.eu/eli/reg/2012/1219/oj). (8) Regulation (EU) No 912/2014 of the European Parliament and of the Council of 23 July 2014 establishing a framework for managing financial responsibility linked to investor-to-state dispute settlement tribunals established by international agreements to which the European Union is party (OJ L 257, 28.8.2014, p. 121, ELI: http://data.europa.eu/eli/reg/2014/912/oj). 8/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 (37) In order to avoid forum shopping with regard to penalties and to ensure consistent application of this Regulation, Member States should lay down harmonised rules on penalties for infringements of this Regulation. However, since infringements of this Regulation could also infringe other Union legislation closely linked to the prohibitions and obligations in this Regulation, such as customs legislation, restrictive measures or Regulation (EU) 2017/1938, the imposition of penalties should not lead to a breach of the principle of ne bis in idem, in line with the Charter of Fundamental Rights of the European Union and the relevant jurisprudence of the Court of Justice of the European Union. This Regulation is without prejudice to the imposition of criminal penalties under national law. (38) The measures introduced by this Regulation fully reflect the principle of energy solidarity. Indeed, the level of exposure to Russian gas imports differs between Member States, and many Member States have already taken measures to phase out Russian gas. This Regulation will ensure a Union-wide harmonised approach to the phase-out of Russian gas, preserving solidarity between Member States. (39) Since the objectives of this Regulation cannot be sufficiently achieved by the Member States in a coordinated manner and without risk of market fragmentation, but can rather be better and more efficiently achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve those objectives. (40) In view of the importance for the Union to phase out further economic dependence of the Union on gas imports from the Russian Federation without delay, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union. Market participants have had significant time to adapt their supply portfolio after the Versailles Declaration of March 2022 and the adoption of the proposal for this Regulation on 17 June 2025. Nevertheless, it appears appropriate to provide for a transition period to allow gas suppliers which have not yet adapted their supply strategies to make the necessary arrangements to comply with this Regulation. The prohibition to import gas from the Russian Federation should therefore only apply as of 18 March 2026. In order to allow importers with existing supply contracts and importers concluding new contracts to obtain the necessary prior authorisation in a timely manner and without disruptions for planned gas imports, the different authorisation procedures provided for in this Regulation should apply before the prohibition on imports of gas from the Russian Federation becomes applicable, HAVE ADOPTED THIS REGULATION: CHAPTER I GENERAL PROVISIONS Article 1 Subject matter This Regulation provides a framework for eliminating the Union’s remaining exposure to the significant risks for trade and security of supply resulting from trade in natural gas with the Russian Federation and for preparing the effective and timely phase-out of oil imports from the Russian Federation by laying down: (a) a stepwise prohibition on imports of natural gas from the Russian Federation; (b) rules to implement and monitor that prohibition as well as the phase-out of oil imports from the Russian Federation; and (c) provisions to better assess the security of energy supplies in the Union. Article 2 Definitions For the purposes of this Regulation, the following definitions apply: (1) ‘natural gas’ means gas as referred to in Combined Nomenclature (CN) codes 2711 11 00 and 2711 21 00; (2) ‘LNG’ means liquefied natural gas as referred to in CN code 2711 11 00; ELI: http://data.europa.eu/eli/reg/2026/261/oj 9/25EN OJ L, 2.2.2026 (3) ‘natural gas in gaseous state’ means natural gas as referred to in CN code 2711 21 00; (4) ‘mixtures’ means mixtures of LNG volumes from different countries of origin; (5) ‘long-term supply contract’ means a contract for the supply of natural gas, excluding natural gas derivatives, the term of which exceeds one year; (6) ‘short-term supply contract’ means a contract for the supply of natural gas, excluding natural gas derivatives, the term of which does not exceed one year; (7) ‘landlocked country’ means a country that is entirely surrounded by land and has no direct access to the sea; (8) ‘import’ means the placing of goods under release for free circulation, within the meaning of Article 201 of Regulation (EU) No 952/2013 of the European Parliament and of the Council(9) (the ‘Union Customs Code’); (9) ‘importer’ means the natural or legal person that is the declarant as defined in Article 5, point (15), of the Union Customs Code in the relevant customs declaration, or a natural or legal person, including affiliated undertakings, that brings goods into the customs territory of the Union or otherwise places goods on the Union market; (10) ‘affiliated undertakings’ mean affiliated undertakings as defined in Article 2, point (12), of Directive 2013/34/EU of the European Parliament and of the Council(10); (11) ‘customs authority’ means customs authorities as defined in Article 5, point (1), of the Union Customs Code; (12) ‘authorising authority’ means the authority which is competent to examine the authorisation requests made pursuant to Article 5; (13) ‘competent authority’ means a competent authority as defined in Article 2, point (7), of Regulation (EU) 2017/1938; (14) ‘regulatory authority’ means a regulatory authority designated pursuant to Article 76(1) of Directive (EU) 2024/1788 of the European Parliament and of the Council(11); (15) ‘control’ means control as defined in Article 2, point (55), of Directive (EU) 2024/1788; (16) ‘interconnection point’ means an interconnection point as defined in Article 2, point (63), of Directive (EU) 2024/1788; (17) ‘interconnector’ means an interconnector as defined in Article 2, point (39), of Directive (EU) 2024/1788; (18) ‘entry point’ means an entry point as defined in Article 2, point (61), of Directive (EU) 2024/1788; (19) ‘exit point’ means an exit point as defined in Article 2, point (62), of Directive (EU) 2024/1788; (20) ‘delivery point’ means the physical or virtual location specified in a gas supply contract at which natural gas is to be delivered by a seller and received by a buyer; (21) ‘contracted quantities’ means the quantities of natural gas that a buyer is obligated to purchase and a seller is obligated to provide, as specified in the original supply contract, but excluding quantities arising from contractual provisions providing for quantity changes to baseline quantities, such as round-up quantities, fractional quantities, upward quantities or other volumetric modifications under the terms of the contract except for paid make-up quantities paid before 17 June 2025; (9) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj). (10) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http://data.europa.eu/eli/dir/2013/34/oj). (11) Directive (EU) 2024/1788 of the European Parliament and of the Council of 13 June 2024 on common rules for the internal markets for renewable gas, natural gas and hydrogen, amending Directive (EU) 2023/1791 and repealing Directive 2009/73/EC (OJ L, 2024/1788, 15.7.2024, ELI: http://data.europa.eu/eli/dir/2024/1788/oj). 10/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 (22) ‘round-up quantities’ means quantities of natural gas added to the annual contracted quantity in a given year in order to provide for the last cargo to be rounded-up to a whole cargo; (23) ‘fractional quantities’ means quantities of natural gas carried forward to subsequent contract years where the quantity delivered during a year is either more or less than the adjusted annual contracted quantity after adjustments; such quantities can be either positive or negative; (24) ‘upward quantities’ means quantities of natural gas to be added optionally to the annual contracted quantity based on supply contracts, at the discretion of a party to a supply contract; (25) ‘paid make-up quantities’ means the quantities of natural gas which a buyer is entitled or obligated to take delivery of and pay for in subsequent periods, in compliance with minimum take-or-pay requirements and in order to compensate for any shortfall in the quantities contracted but not taken in prior periods, as provided for in a long-term supply contract; (26) ‘delivery schedule’ means the timetable or plan agreed between the parties to a gas supply contract, specifying the quantities of natural gas to be delivered by a seller and received by a buyer over defined time intervals, including the timing, location and conditions of delivery, as set out in a supply contract or any related operational procedures; (27) ‘nomination’ means a nomination as defined in Article 2, point (8), of Regulation (EU) 2024/1789 of the European Parliament and of the Council(12); (28) ‘oil’ means crude oil, natural gas condensates, refinery feedstocks, additives and oxygenates, and other hydrocarbons and oil products falling under CN codes 2709 and 2710; (29) ‘country of production’ means the country where the natural gas is extracted, regardless of whether that natural gas has been subsequently liquified or regasified in another country; where natural gas extracted in countries other than the Russian Federation is liquified or regasified in the Russian Federation, the Russian Federation shall be considered to be the country of production. CHAPTER II STEPWISE PROHIBITION ON THE IMPORT OF NATURAL GAS FROM THE RUSSIAN FEDERATION Article 3 Prohibition on the import of natural gas from the Russian Federation 1. The import of natural gas in gaseous state via pipelines (‘pipeline gas’) that originates in or is exported, directly or indirectly, from the Russian Federation shall be prohibited, unless one of the temporary exemptions provided for in Article 4 applies. 2. The import of LNG that originates in or is exported, directly or indirectly, from the Russian Federation, or that is obtained from natural gas in gaseous state extracted in the Russian Federation, shall be prohibited, unless one of the temporary exemptions provided for in Article 4 applies. This prohibition shall also apply to LNG that originates in or is exported, directly or indirectly, from the Russian Federation or that is obtained from natural gas in gaseous state extracted in the Russian Federation contained in mixtures. Article 4 Temporary exemption for existing supply contracts 1. The prohibition pursuant to Article 3(1) shall apply as of 17 June 2026 and the prohibition pursuant to Article 3(2) shall apply as of 25 April 2026, where it can be demonstrated to the authorising authorities that the relevant imports are carried out under a short-term supply contract concluded before 17 June 2025, and not amended thereafter, unless the amendment is covered by paragraph 5 of this Article. (12) Regulation (EU) 2024/1789 of the European Parliament and of the Council of 13 June 2024 on the internal markets for renewable gas, natural gas and hydrogen, amending Regulations (EU) No 1227/2011, (EU) 2017/1938, (EU) 2019/942 and (EU) 2022/869 and Decision (EU) 2017/684 and repealing Regulation (EC) No 715/2009 (OJ L, 2024/1789, 15.7.2024, ELI: http://data.europa.eu/eli/ reg/2024/1789/oj). ELI: http://data.europa.eu/eli/reg/2026/261/oj 11/25EN OJ L, 2.2.2026 2. The prohibition pursuant to Article 3(1) of this Regulation shall apply as of 30 September 2027, where it can be demonstrated to the authorising authorities that the relevant imports are carried out under a long-term supply contract concluded before 17 June 2025, and not amended thereafter, unless the amendment is covered by paragraph 5 of this Article. Where the Commission identifies a risk that a Member State might not meet the filling target for 2027 for underground storage pursuant to Article 6a of Regulation (EU) 2017/1938, taking into account the circumstances of the risk of missing the target, it shall confirm that risk by way of an implementing decision no later than 15 September 2027. Where the Commission adopts an implementing decision pursuant to the second subparagraph of this paragraph, the prohibition pursuant to Article 3(1) of this Regulation shall apply only as of 1 November 2027 in that Member State, where it can be demonstrated to the authorising authorities that the relevant imports are carried out under a long-term supply contract as referred to in the first subparagraph of this paragraph. The Commission shall inform the European Parliament, the Council and the Gas Coordination Group established by Article 4 of Regulation (EU) 2017/1938 of its implementing decision without delay. 3. The prohibition pursuant to Article 3(2) shall apply as of 1 January 2027, where it can be demonstrated to the authorising authorities that the relevant imports are carried out under a long-term supply contract concluded before 17 June 2025, and not amended thereafter, unless the amendment is covered by paragraph 5 of this Article. 4. The prohibition pursuant to Article 3 shall apply as of 30 September 2027 or, where the Commission has adopted an implementing decision in accordance with paragraph 2 of this Article, as of 1 November 2027, where it can be demonstrated to the authorising authorities: (a) that the relevant imports are carried out under a short-term supply contract with delivery to a landlocked country which is necessary to fulfil the long-term supply contract under point (b); and (b) that a long-term supply contract with delivery to a landlocked country for the import of pipeline gas exists: (i) which was concluded before 17 June 2025 and not amended thereafter, unless the amendment is covered by paragraph 5 of this Article; (ii) which concerns gas supplies that originate in or are exported, directly or indirectly, from the Russian Federation; and (iii) for which the delivery at the original delivery point at a border between the Union and a third country can no longer be carried out. 5. The temporary exemptions provided for in paragraphs 1, 2, 3 and 4 shall also apply with regard to existing supply contracts that are amended as follows: (a) lowering contracted quantities; (b) lowering prices and fees; (c) amending confidentiality clauses; (d) amending operational procedures, such as communication procedures; (e) changes of addresses of contract parties; (f) transfers of contractual obligations between affiliated undertakings; (g) changes required by judicial or arbitration procedures; or (h) for landlocked countries, changes of national delivery points. 6. The quantities of imports made in accordance with paragraphs 1, 2, 3 and 4 shall not exceed the contracted quantities. 12/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 CHAPTER III PRIOR AUTHORISATION OF IMPORTS AND SUBMISSION AND EXCHANGE OF RELEVANT INFORMATION Article 5 Prior authorisation of imports and submission of relevant information 1. Where a temporary exemption pursuant to Article 4 is requested, imports shall be subject to prior authorisation. Authorising authorities shall be provided with all information necessary to assess whether the conditions set out in Article 4 are fulfilled. 2. The information referred to in paragraph 1 shall include at least the following: (a) the date of the conclusion of the gas supply contract; (b) the duration of the gas supply contract; (c) the contracted quantities, including all upward or downward flexibility rights; (d) the identity of the parties to the gas supply contract, including, for parties registered in the Union, the Economic Operator Registration and Identification (EORI) number; (e) for LNG imports, the place of liquefaction and the port of first loading; (f) in the case of mixtures, documentation proving the quantities of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation and the quantities of natural gas from other countries of origin contained in the mixture and information establishing the mixing process; (g) the delivery points, including possible flexibilities concerning delivery points; and (h) any amendment of the gas supply contract, indicating the content and the date of the amendment, with the exception of amendments which relate solely to the gas price. Where a temporary exemption under Article 4 is requested and the price of the natural gas was amended on 17 June 2025 or later, the information referred to in paragraph 1 of this Article shall include information on the price amendment. The information referred to in paragraph 1 shall be submitted to the authorising authority no later than one month before the entry of the natural gas into the customs territory of the Union. The same deadline shall apply to mixtures containing natural gas that originates in or is exported, directly or indirectly, from the Russian Federation. 3. Imports of natural gas, the country of production of which is not the Russian Federation, shall be subject to prior authorisation, except where those imports fall under paragraph 4. The authorising authorities in the Member State where the natural gas is to be released for free circulation shall be provided with all information necessary to establish the country of production of that natural gas, no later than 5 working days before its entry into the customs territory of the Union. 4. An exemption from the prior authorisation set out in paragraph 3 shall apply where natural gas is imported from a country which produces natural gas and has exported more than 5 bcm of natural gas to the Union in 2024, and: (a) has prohibited the import of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation or is applying other restrictive measures concerning such gas; or (b) has no gas infrastructure in place which allows it to import LNG or pipeline gas. No later than 5 working days after the date of entry into force of this Regulation, the Commission shall, by means of an implementing decision, draw up the list of countries that fulfil the conditions set out in the first subparagraph. The Commission shall monitor whether the conditions set out in the first subparagraph of this paragraph continue to be fulfilled, and shall update the list accordingly and without undue delay on the basis of the information provided by authorising authorities or, where applicable, customs authorities and by Union bodies pursuant to Article 7(2). ELI: http://data.europa.eu/eli/reg/2026/261/oj 13/25EN OJ L, 2.2.2026 The Commission may, by means of an implementing decision, revoke the exemption from prior authorisation set out in the first subparagraph of this paragraph, where authorising authorities or, where applicable, customs authorities identify one or more cases of circumvention of the prohibitions set out in Article 3 by exporters from a country as referred to in the first subparagraph of this paragraph or where the Commission has reasons to assume that authorities from exporting countries do not appropriately intervene against practices of circumvention. 5. Authorising authorities, customs authorities and other authorities involved in the monitoring referred to in Article 6 and 7 may, where they deem the information provided under the prior authorisation procedure to be insufficient to assess whether the authorisation is to be granted, request more detailed information. They may also rely on information from other sources. Authorising authorities may, in particular, require the submission of the text of certain provisions of the gas supply contract in full or the entire text of the gas supply contract, except for price information, in particular where certain contractual provisions are interrelated, or where the full knowledge of the formulation of the contractual provisions is crucial for the assessment. Where the information provided is not conclusive, the customs authorities shall refuse the release for free circulation of the relevant goods. The Commission shall, in close cooperation with authorising authorities and, where applicable, customs authorities, publish guidance on further details concerning the prior authorisation procedure and adequate types of documents and evidence to be submitted. 6. Authorising authorities and customs authorities shall verify the evidence submitted to establish the country of production, and, where appropriate, request further information, which may include but is not limited to upstream delivery documentation, such as publicly available satellite tracking of LNG cargoes or tracking information from the European Maritime Safety Agency. 7. Natural gas to be imported into the Union via borders or interconnectors or interconnection points between the Union and the Russian Federation or Belarus, or via pipelines which connect the Russian Federation with the Union and are running through third countries without having entry points between the Russian Federation and the Union, shall be presumed to be exported, directly or indirectly, from the Russian Federation. 8. Natural gas to be imported into the Union via the interconnection point Strandzha 1 shall be presumed to be exported, directly or indirectly, from the Russian Federation, unless unambiguous evidence establishing that the country of production of the natural gas is not the Russian Federation is provided to the authorising authorities no later than 7 working days before the entry of that gas into the customs territory of the Union. 9. Where changes relating to gas infrastructure or trading patterns lead to a situation where interconnection points other than Strandzha 1 link the Union to pipeline systems transporting significant volumes of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation, paragraph 8 shall apply mutatis mutandis to natural gas to be imported via those interconnection points. The Commission shall identify the relevant interconnection points by means of a Commission implementing decision. 10. Where natural gas is transported through the Union from third country to third country under a transit procedure in accordance with the Union Customs Code, including for the purpose of storage under customs warehousing rules, authorising authorities and, where applicable, customs authorities shall be informed no later than 5 working days before the planned transit about: (a) the country of production of the natural gas to be transported under a transit procedure, unless such information is not available; (b) the planned or actual nomination schedules specifying volume, timing, and entry and exit points of the gas in transit, with daily granularity where applicable; (c) volumes and delivery points in the gas supply contracts; and (d) the contract between the seller or buyer or any intermediary entity and the relevant Transmission System Operators in the Union, where applicable. Authorising authorities shall verify the consistency of the data and, where applicable, share the information received with customs authorities without delay. 14/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 11. Where operators store natural gas that originates in or is exported, directly or indirectly, from the Russian Federation in temporary storage or under a transit or customs warehousing procedure under the Union Customs Code on Union territory, Member States shall have appropriate monitoring and enforcement mechanisms in place to ensure that the use of Union storage by third countries does not pose any risk to national or regional security of supply or to the fulfilment of the storage obligations provided for in Articles 6a to 6d of Regulation (EU) 2017/1938, and provide relevant information to the Commission. Article 6 Effective monitoring and reporting 1. Customs authorities, and, where relevant, competent authorities and regulatory authorities, the European Anti-Fraud Office (OLAF), the European Public Prosecutor’s Office (EPPO) and the European Union Agency for the Cooperation of Energy Regulators (ACER) shall ensure the effective monitoring of the provisions in Chapter II, and where necessary, make full use of their enforcement powers, and cooperate closely with other relevant national authorities, authorities from other Member States, Union authorities and the Commission 2. When exercising their powers, authorising authorities and customs authorities shall focus the enforcement on interconnection points, LNG facilities or transit pipelines where the risk of circumvention is high, for instance where imports arrive from third countries that also trade natural gas that originates in or is exported, directly or indirectly, from the Russian Federation or that export natural gas from production facilities which are partly owned by companies from the Russian Federation. Using the mechanism for cooperation between authorities pursuant to Article 7, authorities shall adapt their enforcement priorities where that is necessary to address potential circumvention practices identified during the implementation of this Regulation. The Commission, in cooperation with Member States, shall monitor the total volumes of natural gas imported via third countries in order to assess potential risks of circumvention of Articles 3 and 4. Article 7 Cooperation and exchange of information 1. The authorising authority is the customs authority, unless a Member State designates another authority for that purpose. Where a Member State designates an authority other than the customs authority as the authorising authority, that Member State shall inform the Commission thereof. 2. Authorising authorities shall cooperate and exchange the information received on imports of natural gas with regulatory authorities, competent authorities and, where applicable, customs authorities, as well as with OLAF, EPPO, ACER and the Commission, in line with their respective tasks, responsibilities and competences and to the extent possible, in order to ensure the effective assessment of whether Articles 3 and 4 are complied with. In particular, they shall share information concerning potential circumvention practices identified during the implementation of this Regulation. 3. Authorising authorities and, where applicable, customs authorities shall provide relevant information to the Commission allowing it to monitor if the specific conditions described in Article 4(1), (2), (3), (4) and (5) continue to be fulfilled. When doing so, the Commission shall in particular monitor whether those provisions are used for circumvention. 4. In addition to the information provided in accordance with paragraph 3, authorising authorities and, where applicable, customs authorities shall inform regulatory authorities, competent authorities, ACER and the Commission, on a monthly basis, on the key elements concerning the developments on imports of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation, such as quantities imported under long-term or short-term supply contracts, entry points or contract partners. That information shall also cover key developments concerning natural gas that originates in or is exported, directly or indirectly, from the Russian Federation and which enters the Union under a transit procedure as referred to in Article 5(10). 5. Authorising authorities and, where applicable, customs authorities from different Member States shall exchange, to the extent necessary, information received on natural gas imports and cooperate with one another in order to ensure efficient enforcement of this Regulation and avoid circumvention. They shall make use of existing tools and databases allowing for the effective exchange of relevant information between national authorities in their Member State and authorities in other Member States, or put such tools in place where necessary. ELI: http://data.europa.eu/eli/reg/2026/261/oj 15/25EN OJ L, 2.2.2026 6. By 1 July 2026 and 1 July 2027, ACER shall, based on the data received under this Regulation and on information in its possession, publish a report providing an overview of contracts for the supply of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation, and assessing the impact of diversification on energy markets. Where relevant, the report shall also cover data on natural gas that originates in or is exported, directly or indirectly, from the Russian Federation entering the Union under a transit procedure as referred to in Article 5(10). 7. The Commission and ACER shall, where appropriate, share relevant information in their possession on contracts for the import of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation with authorising authorities and, where applicable, customs authorities in order to facilitate the enforcement of this Regulation. 8. Where relevant for the fulfilment of the obligations on the exchange of information in accordance with this Article, Council Regulation (EC) No 515/97(13) shall apply mutatis mutandis. Article 8 Penalties 1. Member States shall provide for effective, proportionate and dissuasive penalties for failure to comply with Articles 3, 4 or 5. 2. The maximum penalty for legal persons shall be at least: (a) 3,5 % of the undertaking’s total worldwide annual turnover for the preceding financial year, (b) EUR 40 million, or (c) 300 % of the estimated transaction turnover, which shall be calculated on the basis of the volume of the natural gas involved and the ‘day-ahead’ contract prices on the TTF market. The maximum penalty for natural persons shall be at least EUR 2,5 million. 3. Where the legal system of a Member State does not provide competent authorities with the competence to independently impose administrative fines, this Article may be applied in such a manner that the fining procedure is initiated by the competent authority and the fine is imposed by the competent national court, while ensuring that those legal remedies are effective and have an effect equivalent to the administrative fines imposed by supervisory authorities. In any event, the fines imposed shall be effective, proportionate and dissuasive. 4. Member States shall, by 4 February 2028, notify the Commission of the national provisions in force ensuring the implementation of this Article, and shall notify it, without delay, of any subsequent amendment affecting them. CHAPTER IV NATIONAL DIVERSIFICATION PLANS Article 9 National diversification plans for natural gas 1. Each Member State shall establish a plan describing measures for, milestones in and potential barriers to diversifying their gas supplies (a ‘national diversification plan for natural gas’), in order to discontinue all imports of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation, within the deadlines pursuant to Articles 3 and 4. 2. National diversification plans for natural gas shall include all of the following elements: (a) available information on the volume of imports of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation under existing supply contracts; (13) Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (OJ L 82, 22.3.1997, p. 1, ELI: http://data.europa.eu/eli/reg/1997/515/oj). 16/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 (b) a clear description of supporting measures in place and supporting measures planned at national level to replace natural gas that originates in or is exported, directly or indirectly, from the Russian Federation, including the quantities expected to be phased out, milestones and a timeline for implementation and, where available, envisaged options for alternative supplies and supply routes. Such measures may include the use of the Aggregate EU Platform established pursuant to Article 42 of Regulation (EU) 2024/1789, support measures for diversification efforts of energy companies, cooperation in regional groups such as the Central and South-Eastern Europe Energy Connectivity High-Level Group, the identification of alternatives to natural gas imports via electrification, energy sufficiency, energy efficiency measures, boosting the production of biogas, biomethane and clean hydrogen, renewable energy deployment, voluntary demand reduction measures or possibilities of other Member States to facilitate diversification of supply; (c) the identification of any potential technical, contractual or regulatory barriers to replacing natural gas that originates in or is exported, directly or indirectly, from the Russian Federation, and options to overcome those barriers. 3. By 1 March 2026, Member States shall submit to the Commission their national diversification plans for natural gas, using the template set out in Annex I. 4. The Commission shall, where appropriate, facilitate the preparation and implementation of the national diversification plans for natural gas, including by providing best practices and technical assistance. During the transition period for existing supply contracts under Article 4 of this Regulation, the Commission shall coordinate with Member States in their diversification efforts to identify alternative supply sources. New supplies could also compensate for lost revenues by using existing infrastructure previously utilised for natural gas that originates in or is exported, directly or indirectly, from the Russian Federation in transit. Member States shall report regularly to the Gas Coordination Group on the progress achieved on the preparation, adoption and implementation of their national diversification plans for natural gas. On the basis of the national diversification plans for natural gas, the Commission shall assess the implementation of the phase-out of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation and report its assessment to the Gas Coordination Group, as set out in Article 17 of Regulation (EU) 2017/1938. Article 10 National diversification plans for oil (crude oil and petroleum products) 1. A Member State that receives imports of oil that originates in or is exported, directly or indirectly, from the Russian Federation, shall establish a plan describing measures for, milestones in and potential barriers to diversifying their oil supplies, (a ‘national diversification plan for oil’), in order to discontinue, all imports of oil that originates in or is exported, directly or indirectly, from the Russian Federation by the end of 2027. 2. National diversification plans for oil shall include all of the following elements: (a) available information on the volume of imports of oil that originates in or is exported, directly or indirectly, from the Russian Federation under existing supply contracts; (b) measures planned at national level to replace oil that originates in or is exported, directly or indirectly, from the Russian Federation, including the quantities expected to be phased out, milestones and a timeline for implementation, and options for alternative supplies, supply routes and energy sources, as well as possibilities of other Member States to facilitate diversification of supply; (c) measures in place and planned at national level to ensure transparency and traceability of oil that originates in or is exported, directly or indirectly from the Russian Federation, to the extent possible, including measures on the verification of possible relabelled imports; (d) possible prohibitions at national level on imports of oil that originates in or is exported, directly or indirectly, from the Russian Federation. (e) potential technical, contractual or regulatory barriers to replacing oil that originates in or is exported, directly or indirectly, from the Russian Federation, and options to overcome those barriers. ELI: http://data.europa.eu/eli/reg/2026/261/oj 17/25EN OJ L, 2.2.2026 3. By 1 March 2026, Member States shall submit to the Commission their national diversification plans for oil, using the template set out in Annex II. The Commission shall publish a non-confidential version of the plans received from Member States no later than one month after the submission of the plans. 4. The Commission shall, where appropriate, facilitate the preparation and implementation of the national diversification plans for oil, including by providing best practices and technical assistance. The Commission shall assist in the cooperation between Member States when they implement their national diversification plans for oil. The Commission shall assess the impact of a possible accelerated termination of oil imports on the Member States most affected by a full phase-out of Russian oil supplies. It shall work actively with the directly affected and other relevant Member States on solutions to minimise possible risks identified in the assessment. Member States shall report regularly to the Oil Coordination Group established by Article 17 of Council Directive 2009/119/EC(14) on the progress achieved on the preparation, adoption and implementation of their national diversification plans for oil. 5. Where a national diversification plan for oil identifies a risk that the phase-out of oil that originates in or is exported, directly or indirectly, from the Russian Federation, by the end of 2027 might not be achieved, the Commission shall, after assessing the relevant national diversification plan and within 3 months of its submission, issue a recommendation to the Member State concerned on how to achieve the phase-out in a timely manner and publish that recommendation. Following that recommendation, the Member State concerned shall update its national diversification plan for oil within three months, taking into consideration the Commission’s recommendation. CHAPTER V MONITORING THE SECURITY OF GAS SUPPLY Article 11 Amendments to Regulation (EU) 2017/1938 Regulation (EU) 2017/1938 is amended as follows: (1) in Article 2, the following points are added: ‘(33) “take-or-pay provision” means a contractual provision which obliges the buyer to take delivery of, or alternatively pay for, a specified minimum quantity of gas within a given period, regardless of whether the gas is actually received; (34) “deliver-or-pay provision” means a contractual provision which obliges the seller to pay a contractual fine in the case of a non-delivery of gas.’; (2) Article 14(6) is amended as follows: (a) in the first subparagraph, the following point is added: ‘(c) to the Commission and to the competent authorities concerned the following information relating to gas supply contracts for gas that originates in or is exported, directly or indirectly, from the Russian Federation: (i) the information referred to in Article 5(1) of Regulation (EU) 2026/261 of the European Parliament and of the Council(*); (ii) information on the quantities to be supplied and taken, including possible flexibilities under take-or-pay provisions or deliver-or-pay provisions; (iii) delivery schedules (LNG) or nominations (pipeline gas); (iv) possible contractual flexibilities concerning the annual contracted quantities, including make-up quantities; (14) Council Directive 2009/119/EC of 14 September 2009 imposing an obligation on Member States to maintain minimum stocks of crude oil and/or petroleum products (OJ L 265, 9.10.2009, p. 9, ELI: http://data.europa.eu/eli/dir/2009/119/oj). 18/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 (v) conditions for the suspension or termination of gas deliveries, including force majeure provisions; (vi) information on which law governs the contract and which arbitration mechanism is chosen; (vii) key elements of other commercial agreements that are relevant for the execution of the gas supply contract, excluding price information. (*) Regulation (EU) 2026/261 of the European Parliament and of the Council of 26 January 2026 on phasing out Russian natural gas imports and preparing the phase-out of Russian oil imports, improving monitoring of potential energy dependencies and amending Regulation (EU) 2017/1938 (OJ L, 2026/261, 2.2.2026, ELI: http://data.europa.eu/eli/reg/2026/261/oj).’; (b) the following subparagraphs are added: ‘The information referred to in point (c) of the first subparagraph shall be provided no later than 4 March 2026 and for each contract in a disaggregated format, including the relevant text parts in full, excluding price information, in particular where the full knowledge of the formulation of the contractual provisions is crucial for the assessment of the security of gas supply or where certain contractual provisions are interrelated. Providers of LNG terminal services shall provide the Commission with information concerning services booked by customers from the Russian Federation or by customers controlled by undertakings from the Russian Federation, including contracted services, affected quantities and contract duration.’; (3) in Article 17, the second paragraph is replaced by the following: ‘The Commission shall continuously monitor the exposure of the Union’s energy system to supplies, also via third countries, of gas that originates in or is exported, directly or indirectly, from the Russian Federation in particular on the basis of information notified to the Commission and the competent authorities in accordance with Article 14(6), point (c). The Commission shall assess the implementation of the phase-out of gas that originates in or is exported, directly or indirectly, from the Russian Federation under Regulation (EU) 2026/261 at national, regional and Union level on the basis of the national diversification plans for gas referred to in Article 9 of that Regulation and report its assessment to the Gas Coordination Group. On the basis of the assessment referred to in the third paragraph, the Commission shall publish an annual report, which shall provide a comprehensive overview of the progress achieved by Member States in implementing their national diversification plans for gas. Where relevant, the Commission may issue, within three months of submission of a national diversification plan for gas, a recommendation which identifies possible actions and measures to ensure a secure diversification of gas supply and a timely phase-out of gas that originates in or is exported, directly or indirectly, from the Russian Federation. Following that recommendation, the Member State concerned shall update its national diversification plan for gas within three months, taking into consideration the Commission’s recommendation.’. ELI: http://data.europa.eu/eli/reg/2026/261/oj 19/25EN OJ L, 2.2.2026 CHAPTER VI FINAL PROVISIONS Article 12 Professional secrecy 1. Any confidential information received, exchanged, or transmitted in accordance with this Regulation shall be subject to the requirements of professional secrecy laid down in this Article. 2. The obligation of professional secrecy shall apply to all persons who work or who have worked for authorities involved in the implementation of this Regulation and to any natural or legal person to whom the relevant authorities have delegated their powers, including auditors and experts contracted by those authorities. 3. Information covered by professional secrecy shall not be disclosed, except by virtue of provisions laid down by Union or national law. 4. All information exchanged between the relevant authorities or Member States in accordance with this Regulation that concerns business conditions or operational conditions or other economic or personal affairs shall be considered confidential and shall be subject to the requirements of professional secrecy, except where the relevant authority states at the time of the communication that such information may be disclosed, where the disclosure is required by virtue of provisions laid down under Union or national law or where such disclosure is necessary for legal proceedings. Article 13 Monitoring 1. The Commission shall continuously monitor the development of the Union’s energy market, in particular in respect of potential gas supply dependencies or other risks to the security of energy supply related to energy imports from the Russian Federation. By 4 February 2028, the Commission shall submit a report on the implementation of this Regulation to the European Parliament and the Council. That report shall include an assessment of the effectiveness of the prior authorisation procedure provided for in Article 5. It shall also include information on possible security of supply issues related to natural gas that originates in or is exported, directly or indirectly, from the Russian Federation in Union storages. In addition, the report shall include an evaluation of the effectiveness of the exchange of information and cooperation among the relevant authorities in accordance with Article 6 and Article 7(2) and (5), and, where appropriate, shall set out recommendations for the improvement of such exchange of information and cooperation. 2. In the case of sudden and significant developments which seriously threaten the security of energy supply of one or more Member States, and after an emergency in accordance with Article 11 or 12 of Regulation (EU) 2017/1938 has been declared, the Commission may, by means of a decision, temporarily suspend the application of Chapter II of this Regulation in one or more Member States, in whole or in part. In such a case, the Commission may also suspend the requirement of prior authorisation pursuant to Article 5(2) of this Regulation. The Commission’s decision shall contain certain conditions, in particular to ensure that any suspension is strictly limited to addressing the threat. The suspension shall be limited to a duration which is strictly necessary to bridge the time until there are sufficient supplies from countries other than the Russian Federation to meet Union demand. It shall not be granted for more than 4 weeks at a time and shall only be renewed if the conditions for the emergency pursuant to Article 11 of Regulation (EU) 2017/1938 continue to apply. Only short-term supply contracts shall be allowed under a temporary suspension pursuant to this paragraph. The Commission shall inform the Member States and the Gas Coordination Group of any such suspension, and shall submit a report to the European Parliament and the Council justifying the suspension and any extension thereof. The Commission shall present the report to the European Parliament if invited to do so. 20/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 Article 14 Entry into force and application This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union. Article 3 shall apply from 18 March 2026, except where otherwise specified in Article 4. Article 5 shall apply from 18 February 2026. This Regulation is without prejudice to the application of the prohibition related to LNG established in Regulation (EU) No 833/2014 which shall apply and be complied with regardless of the provisions of this Regulation. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 26 January 2026. For the European Parliament For the Council The President The President R. METSOLA M. RAOUNA ELI: http://data.europa.eu/eli/reg/2026/261/oj 21/25EN OJ L, 2.2.2026 ANNEX I Template for national diversification plans for natural gas This template is designed for national authorities drafting a national diversification plan as provided for in Article 9. It shall include the following: General information Name of the authority responsible for the preparation of the plan Description of the gas system. It should include a description of: (i) the gas demand; (ii) the supply mix considering the dependence on Russian supply. Main information about the import of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation to the Member State Reference of the individual contracts as communicated by the importers to the competent authorities and the Commission Where applicable, LNG terminal services booked by companies or affiliated undertakings from the Russian Federation Overall contracted quantities of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation for delivery in the Member State Contractual flexibilities and point of delivery (interconnection point, import point, LNG terminal, etc.) Description of the measures to replace natural gas that originates in or is exported, directly or indirectly, from the Russian Federation The description shall include the following elements: Diversification options: (i) alternative supplies; (ii) alternative supply routes; (iii) demand aggregation Description of the measure and its objectives, including quantities expected to be phased out and intermediate steps in the case of a multi-stage measure Implementation timeline Impact of the measures on the energy system, including on flow patterns, infrastructure capacities, tariffs, etc. Impact on neighbouring Member States 22/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 Technical, contractual or regulatory barriers to replacing natural gas that originates in or is exported, directly or indirectly, from the Russian Federation Technical, contractual or regulatory barriers Options to overcome barriers, and timeline Category Replacement of volumes for the phase-out(1) Information required Description of measures in place and planned at national level to replace the remaining volumes of natural gas that originates in or is exported, directly or indirectly, from the Russian Federation: (i) quantities expected to be phased out by each measure, (ii) implementation timeline (start-end), (iii) options for alternative supplies and supply routes Pipeline gas LNG (1) Such measures may include the use of the Aggregate EU Platform pursuant to Article 42 of Regulation (EU) 2024/1789, support measures for diversification efforts of energy companies, cooperation in regional groups such as the Central and South-Eastern Europe Energy Connectivity (CESEC) High-Level Group, identifying alternatives to natural gas imports via electrification, energy efficiency measures, boosting the production of biogas, biomethane and clean hydrogen, renewable energy deployment or voluntary demand reduction measures. ELI: http://data.europa.eu/eli/reg/2026/261/oj 23/25EN OJ L, 2.2.2026 ANNEX II Template for national diversification plans for oil This template is designed for national authorities drafting a detailed national diversification plan as provided for in Article 10. It shall include the following: General information Name of the authority responsible for the preparation of the plan Description of the oil system. It should include a description of: (i) the oil demand; (ii) the supply mix considering the dependence on Russian supply. Main information about the import of oil (crude oil and petroleum products) that originates in or is exported, directly or indirectly, from the Russian Federation to the Member State Overall contracted quantities of oil that originates in or is exported from, directly or indirectly, the Russian Federation for delivery in the Member State Expiry date of contractual obligations Information about the identity of the different stakeholders (seller, importer, and buyer) Description of the measures to replace oil that originates in or is exported, directly or indirectly, from the Russian Federation The description shall include the following elements: Diversification options: (i) alternative supplies; (ii) alternative supply routes Description of the measure and its objectives, including quantities expected to be phased out and intermediate steps in the case of a multi-stage measure Measures in place and planned at national level to ensure transparency and traceability of oil that originates in or is exported, directly or indirectly, from the Russian Federation, to the extent possible, including measures on verification of possible relabelled imports Implementation timeline Impact of measures on the energy system, including on flow patterns, infrastructure capacities, tariffs, etc. Impact on neighbouring Member States 24/25 ELI: http://data.europa.eu/eli/reg/2026/261/ojEN OJ L, 2.2.2026 Technical, contractual or regulatory barriers to replacing oil that originates in or is exported, directly or indirectly, from the Russian Federation Technical, contractual or regulatory barriers Options to overcome barrier, and timeline ELI: http://data.europa.eu/eli/reg/2026/261/oj 25/25