Trade with PEM countries as of 1 January 2026 under revised rules of origin

As of 1 January 2026, the revised Pan-Euro-Mediterranean (PEM) rules of origin apply to trade between the European Union and most PEM partner countries. The option to apply the former rules has been discontinued.

These changes directly impact exporters, importers and businesses relying on preferential origin within the PEM zone.

Not all partner countries apply the same rules

While most PEM countries now apply the revised Convention, important exceptions remain.

Algeria

Algeria continues to apply the 2012 origin rules temporarily.
This means:

  • no diagonal cumulation with countries applying the revised or transitional rules

  • specific document codes must be used for import declarations

Transitional rules

Morocco, Tunisia, Egypt and Palestine temporarily apply the 2021 transitional rules in trade with the EU.

The EU accepts proofs of origin issued under the transitional rules from these countries. Conversely, these countries accept EU origin proofs under the revised rules.

They are expected to fully transition to the revised rules during 2026.

What does this mean for exporters?

When exporting goods of EU preferential origin to a PEM partner country under the revised rules:

As of 1 January 2026, it is no longer mandatory to mention “REVISED RULES” on:

  • an EUR.1 certificate

  • an origin declaration

This simplifies administrative requirements.

What does this mean for importers?

Import declarations must clearly distinguish between:

  • countries applying the revised rules

  • countries applying transitional rules

  • countries still applying the old rules (Algeria)

Depending on the partner country, specific document codes must be declared in data element 12 03 (“supporting document”), in addition to the correct origin country code and preference code.

Incorrect coding may result in:

  • denial of preferential treatment

  • customs delays

  • post-clearance recovery of duties

Review your cumulation possibilities

Differences between partner countries may affect:

  • diagonal cumulation

  • validity of proofs of origin

  • supply chain structures

Businesses should regularly consult the European Commission’s updated cumulation matrix to verify the applicable rules per country.

Recommended actions for businesses

  • Verify which origin rules apply to your trading partners

  • Update customs declaration procedures where necessary

  • Reassess cumulation strategies

  • Inform suppliers and customers proactively

Timely preparation will help prevent disruptions in preferential trade.

Would you like to assess the impact on your organisation? Our specialists are happy to assist you.

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