(1)

Following the Decisions No 2/2024 and No 1/2024 of the EU-CTC Joint Committees on common transit and on the simplification of formalities in trade in goods (2) respectively, as regards the invitations to Georgia to accede to the Convention on a Common Transit Procedure (3), and to the Convention on the Simplification of formalities in trade in goods (4).

(2)

It is necessary to align Annexes 32-01, 32-02 and 32-03 and Part II, Chapters VI and VII of Annex 72-04 to Commission Implementing Regulation (EU) 2015/2447 (5) with the Convention on a Common Transit Procedure to take into account the accession of Georgia to that Convention, in accordance with Decision No 3/2024 of the EU-CTC Joint Committees (6). However, in order to use up the existing stock of the guarantor’s undertaking forms, the specimen forms laid down in Annexes 32-01, 32-02 and 32-03 which are valid on the day before the entry into force of this Regulation, should continue to apply until 30 June 2026, subject to the necessary geographical adaptations in point 1 of those Annexes and the mention of the name and address for service of the authorised agent in Georgia in point 4 of those Annexes.

(3)

Implementing Regulation (EU) 2015/2447 should therefore be amended accordingly.

(4)

Since Georgia acceded to the Convention on a Common Transit Procedure and to the Convention on the Simplification of formalities in trade in goods on 1 February 2025, this Implementing Regulation should therefore apply from that date.

(5)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

(1)

in Part I (Undertaking by the guarantor), point 1, of Annex 32-01, the word ‘Georgia,’ is inserted before the text ‘the Republic of Iceland’;

(2)

in Part I (Undertaking by the guarantor), point 1, of Annex 32-02, the word ‘Georgia,’ is inserted before the text ‘the Republic of Iceland’;

(3)

in Part I (Undertaking by the guarantor), point 1, of Annex 32-03, the word ‘Georgia,’ is inserted before the text ‘the Republic of Iceland’;

(4)

in Part II, Chapter VI (Comprehensive guarantee certificate) (TC 31 Comprehensive guarantee certificate) (Front), point 7, of Annex 72-04, the word ‘Georgia’ is inserted before the word ‘Iceland’;

(5)

in Part II, Chapter VII (Guarantee waiver certificate) (TC33 Guarantee waiver certificate) (Front), point 6, of Annex 72-04, the word ‘Georgia’ is inserted before the word ‘Iceland’.