# L_2021432EN.01000701.xml

| 3.12.2021 | EN | Official Journal of the European Union | L 432/7 |
| --- | --- | --- | --- |

3.12.2021

EN

Official Journal of the European Union

L 432/7

---

COMMISSION DELEGATED REGULATION (EU) 2021/2127

of 29 September 2021

amending Annex IV to Regulation (EU) No 978/2012 of the European Parliament and of the Council applying a scheme of generalised tariff preferences

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (1), and in particular Article 17(2) thereof,

Whereas:

| (1) | Pursuant to Article 17(1) of Regulation (EU) No 978/2012, a country which is identified by the United Nations (‘UN’) as a least-developed country should benefit from the tariff preferences provided under the special arrangement Everything But Arms (‘EBA’) for the least-developed countries. The list of EBA beneficiary countries is established in Annex IV to Regulation (EU) No 978/2012. |
| --- | --- |

(1)

Pursuant to Article 17(1) of Regulation (EU) No 978/2012, a country which is identified by the United Nations (‘UN’) as a least-developed country should benefit from the tariff preferences provided under the special arrangement Everything But Arms (‘EBA’) for the least-developed countries. The list of EBA beneficiary countries is established in Annex IV to Regulation (EU) No 978/2012.

| (2) | The UN graduated Vanuatu from the least-developed country category on 4 December 2020. Therefore, Vanuatu no longer qualifies for EBA beneficiary status under Article 17(1) of Regulation (EU) No 978/2012 and should be removed from Annex IV to that Regulation. In accordance with Article 17(2) of Regulation (EU) No 978/2012, the removal of Vanuatu from the list of EBA beneficiary countries should apply following a transitional period of 3 years as from the date on which that Regulation enters into force. Vanuatu should, therefore, be removed from Annex IV, with application from 1 January 2025, |
| --- | --- |

(2)

The UN graduated Vanuatu from the least-developed country category on 4 December 2020. Therefore, Vanuatu no longer qualifies for EBA beneficiary status under Article 17(1) of Regulation (EU) No 978/2012 and should be removed from Annex IV to that Regulation. In accordance with Article 17(2) of Regulation (EU) No 978/2012, the removal of Vanuatu from the list of EBA beneficiary countries should apply following a transitional period of 3 years as from the date on which that Regulation enters into force. Vanuatu should, therefore, be removed from Annex IV, with application from 1 January 2025,

HAS ADOPTED THIS REGULATION:

Article 1

Amendment to Regulation (EU) No 978/2012

In the table of Annex IV to Regulation (EU) No 978/2012, the following alphabetical code and the corresponding country is deleted from columns A and B, respectively:

| ‘VU | Vanuatu’ |
| --- | --- |

‘VU

Vanuatu’

Article 2

Entry into force and application

This Regulation shall enter into force on 1 January 2022.

Article 1 shall apply from 1 January 2025.

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

Done at Brussels, 29 September 2021.

For the Commission

The President

Ursula VON DER LEYEN

---

(1)  
  OJ L 303, 31.10.2012, p. 1.

1

---