欧盟委员会通过《欧盟海关法典实施条例》修订案，简化非优惠原产地规则的适用程序（附英文原文）

欧盟通过新规简化非优惠原产地规则，强化美国货物直接运输证明

自 2026 年 7 月 1 日起，欧盟委员会实施条例（EU）2026/1422 正式生效。该条例修订了《欧盟海关法典实施条例》（UCC‑IA）中关于非优惠原产地证明的程序规则，旨在提升监管效率并适应新的贸易环境。

核心修订内容：

1. 推广电子原产地证书：针对适用特殊非优惠进口安排的产品，修订后的 UCC‑IA 第 57‑59 条及附件 22‑14 允许使用在 ELAN 系统（欧盟农业非海关手续电子系统）中签发的电子原产地证书，并为系统全面强制实施前的过渡期提供了灵活性安排。

2. 强化美国货物原产地监管：新增第 59a 条，明确要求将“直接运输”或“未改变证明”纳入非优惠原产地证明的必要组成部分。这是适用（EU）2026/1455 号条例规定的调整后关税及配额的前提条件，旨在防范规避行为。

此次修订赋予了主管当局更有效的监管工具。为协助企业及当局合规，欧盟委员会已同步发布问答文件（Q&A）提供实务指引。

政策背景与 ELAN 系统介绍

ELAN 系统定位：ELAN 是欧盟海关单一窗口环境的组成部分，专门用于存储和处理农产品国际贸易所需文件的签发与使用信息，促进签发机构与海关间的电子数据交换。

实施时间表：

• 2026 年 1 月：自愿启用阶段；
• 2028 年 1 月：对文件签发机构强制使用；
• 2028 年 10 月：对海关当局强制使用。

本次对 UCC‑IA 的修改，旨在协调海关与农业领域立法，确保在 ELAN 系统全面落地前，能够合法接受第三国签发的电子原产地证书。同时，新增的第 59a 条通过要求提供货物从原产国直运欧盟，或经第三国转运期间处于海关监管且未发生改变的证据，显著加强了海关执法能力，确保对美原产地货物关税调整政策的准确执行。

Commission adopts amendments to streamline non‑preferential rules of origin

As of 1 July 2026, Commission Implementing Regulation (EU) 2026/1422 amends the Union Customs Code Implementing Regulation (UCC‑IA) regarding procedural rules for non-preferential proofs of origin.

Key Amendments:

1. Electronic Certificates of Origin: Articles 57‑59 and Annex 22-14 are amended to allow the use of electronic certificates issued via the ELAN system for products under special non-preferential import arrangements, providing flexibility during the transition period.

2. Proof of Direct Transport for US Goods: A new Article 59a mandates that proof of direct transport or non-alteration be included in the non-preferential origin proof. This is a prerequisite for applying adjusted customs duties and quotas under Regulation (EU) 2026/1455.

These changes equip competent authorities with better tools to monitor origin and enforce the legal framework. A Q&A document has been published to support operators and authorities.

Background and ELAN System

ELAN System: The Electronic system for Agricultural Non-customs formalities (ELAN) is part of the EU Single Window Environment for Customs, facilitating electronic document exchange for agricultural trade.

Implementation Timeline:

• January 2026: Voluntary use;
• January 2028: Mandatory for issuing authorities;
• October 2028: Mandatory for customs authorities.

The amendments align customs and agricultural legislation, allowing acceptance of electronic certificates from third countries during the transition. The new Article 59a ensures strict enforcement of rules for US-originating goods by requiring evidence of direct transport or unchanged status under customs supervision.