art_96__para__2
It shall apply as from 8 January 2026, with the exception of Articles 1 to 4, Article 5(1) to (7), Article 7(1), Article 9, Article 10, Article 12(1) first subparagraph, Article 16(3), Article 37(4), Article 63, Article 89 and Article 90 and Annexes I, II, III, IV, VII, IX and X, which shall apply from 7 January 2025, and of Article 92, which shall apply from 8 January 2027.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-17 · Text as adopted (Official Journal); later amendments are not incorporated in this text.