This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 12 July 2007.

Should the date of accession of Bulgaria or Romania be later than the date of application specified in paragraph 1, Article 63(4) and (5) shall, by way of derogation from paragraph 1 of this Article, apply from the date of accession.

Subject to the agreement of the Member States concerned, Article 26(4) may be applied before 12 July 2007.