Recital 94

Regulation (EU) 2026/1738 of the European Parliament and of the Council of 8 July 2026 on circularity requirements for vehicle design and on management of end-of-life vehicles, amending Regulations (EU) No 168/2013, (EU) 2018/858, (EU) 2019/1020 and (EU) 2023/1542 and repealing Directives 2000/53/EC and 2005/64/EC (Text with EEA relevance) · European Union

(94) To prevent the risk of vehicles being exported without the required documents indicating the VIN and the roadworthiness of the vehicle, and of non-compliance with export requirements being detected only when the vehicle has already left the Union, the application of the procedures of entry in the declarant’s records and of the self-assessment set out in Regulation (EU) No 952/2013 should not be allowed. Those procedures would prevent customs authorities from conducting real-time controls through the EU Single Window Environment for Customs, which would increase the risk of breaching the Union rules on the export of used vehicles.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.