Since January 1, 2025, new origin rules apply between the EU and PEM countries. Not all countries have immediately switched to these revised rules, which is why some countries still use the 2012 rules of origin. Therefore, transitional provisions have been agreed to ensure smooth trade.
Export to a PEM Partner Country
Are you exporting preferential EU-origin goods to a PEM country that applies the revised rules? You should:
- Obtain an EUR.1 certificate with the additional note ‘revised rules’ in box 7.
- Issue an invoice declaration including ‘revised rules’.
For shipments exceeding €6,000, you must hold an Approved Exporter (AE) permit to issue an invoice declaration.
If exporting to a PEM country still applying the 2012 rules or requiring cumulation later in the production chain, a standard EUR.1 certificate or invoice declaration without additional notes is sufficient.
Import from a PEM Partner Country
For imports under the revised PEM rules, complete your customs declaration as follows:
✅ Enter the PEM partner country’s code in ‘Country of Origin’.
✅ Use the relevant preference code in ‘preferential origin’.
✅ Include one of the following document codes in ‘documents/proofs’:
- N954 – EUR.1 certificate with ‘REVISED RULES’ in box 7 (U078 as document identification).
- N864 – Origin declaration with ‘REVISED RULES’ in the text (U079 as document identification).
A temporary ‘workaround’ applies, with updates expected in due course.
Transitional Provisions
Origin certificates issued before January 1, 2025, under transitional rules remain valid in 2025 if they meet all requirements. These cases require:
- U075 – EUR.1 certificate with ‘TRANSITIONAL RULES’.
- U076 – Origin declaration with ‘TRANSITIONAL RULES’.
For country-specific details, refer to the cumulation matrix on the EU’s PEM website.
📌 More information:
- ‘Guidance on transitional provisions’ on the EU PEM website (not yet available).
- The latest Tariff/DTV version on the Customs website.
- Document codes in the Customs Codebook (Dutch).
