(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 for the least-developed countries ‘Everything But Arms’ (EBA).

(2)

The list of beneficiary countries of the special arrangement for the least-developed countries referred to in Article 1(2), point (c) of Regulation (EU) No 978/2012 is established in Annex IV to the Regulation. Article 17(2) of Regulation (EU) No 978/2012 lays down that Annex IV is to be continuously reviewed in order to reflect changes in relation to the conditions laid down in Article 17(1). Furthermore, Article 17(2) of Regulation (EU) No 978/2012 establishes a three-year transitional period for removing a country from the list of EBA beneficiary countries.

(3)

Bhutan graduated from the UN least-developed country category on 13 December 2023. Therefore, Bhutan 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 Bhutan from the list of EBA beneficiary countries should apply following a transitional period of 3 years as from the date on which the Commission’ delegated act amending Annex IV to Regulation (EU) No 978/2012 enters into force. Bhutan should, therefore, be removed from Annex IV, with application from 1 January 2028.

(4)

Therefore, Annex IV to Regulation (EU) No 978/2012 should be amended,