- Mandatory Electronic Delivery Notes: The new law requires both private and public entities to issue electronic delivery notes for all goods movements before transportation, with carriers presenting these notes during inspections.
- Implementation Timeline:
- From January 1, 2026: Public entities must handle e-delivery notes for all transactions (G2G, G2B, B2G), private entities for B2G transactions, and carriers must present e-delivery notes during inspections. For excise goods, private entities must manage e-delivery notes in B2B and G2B transactions.
- From October 1, 2027: Private entities must handle e-delivery notes for B2B and G2B transactions, with carriers continuing to present them during inspections.
- Further Regulation: By-laws detailing the process for sending, receiving, and presenting electronic delivery notes will be adopted within 90 days of the law’s enactment.
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