Commission Implementing Regulation (EU) 2019/444 of 19 March 2019 amending Implementing Regulation (EU) 2015/2447 as regards the forms for guarantor's undertakings and the inclusion of air transport costs in the customs value in view of the withdrawal of the United Kingdom from the Union

Article 1(2)(b), Article 1(3)(b), Article 1(4)(b) and Article 1(5) shall apply from the day the United Kingdom accedes to the Convention on a common transit procedure.

However, this Regulation shall not apply if a withdrawal agreement concluded with the United Kingdom in accordance with Article 50(2) of the Treaty on European Union has entered into force by the date following that on which the Treaties cease to apply to and in the United Kingdom pursuant to Article 50(3) of the Treaty on European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 19 March 2019.

For the Commission

The President

Jean-Claude Juncker