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Effective January 1, 2025, revised trade regulations concerning the Pan-Euro-Mediterranean (PEM) zone will come into play. However, it’s important to note that not all PEM countries will implement these updates simultaneously. As part of a phased approach, certain nations will continue to adhere to the origin rules established in 2012 until further notice. To ensure a seamless transition, guidelines have been put in place to assist exporters and importers alike.
New Codes for Exporters from March 2025
Starting March 1, 2025, exporters looking to ship goods to PEM countries that have adopted the revised rules will need to utilize specific codes:
- U078 for the EUR.1 certificate under revised PEM rules
- U079 for the Declaration of Origin under these revised regulations.
These updates will replace any previously established workaround methods.
Exporting Goods to PEM Partner Countries
If you are exporting products with preferential EU origin to a PEM nation that has embraced the new regulations, your documentation should reflect this change:
- Obtain an EUR.1 certificate marked ‘revised rules’ in box 7.
- Alternatively, you may issue an invoice declaration with a note indicating ‘revised rules.’
Please be aware that if the total value of your goods exceeds €6,000, you must possess an Authorized Exporter (TE) license to make this declaration valid.
Caution: While the addition of ‘revised rules’ is permissible within the EU, certain countries—such as Ukraine—are not yet ratifying these transitional provisions. To prevent potential issues, it’s advisable to omit ‘revised rules’ when exporting to Ukraine.
For exporters still adhering to the 2012 origin regulations—whether due to your destination country’s delayed adoption or the application of cumulation later in your supply chain—stick to issuing an EUR.1 certificate or an invoice declaration based on the existing 2012 rules. In these scenarios, the ‘revised rules’ notation is not applicable.
Importing from PEM Partner Countries
When importing goods under the new regulations from a PEM partner country, your customs declaration should be completed as follows:
- For Country of Origin (data element 16 08), enter the relevant country code.
- Under Preference (data element 14 11), input preference code 300.
- In Document (data element 12 03), specify one of the following code types:
- U078: EUR.1 certificate (ensure ‘REVISED RULES’ is noted in box 7)
- U079: Declaration of origin under these updated rules.
Note that if you’re importing from Ukraine, the origin certificate will not feature the ‘revised rules’ notation. It’s critical to use the appropriate codes when declaring imports under the revised rules. If you’re importing from a PEM country continuing to use the 2012 origin rules, employ the familiar codes, such as N954 for the EUR.1 certificate or N864 for the Declaration of Origin as necessary.
Origin certificates issued before January 1, 2025, will remain valid through 2025 as long as they meet all formal criteria and are still considered valid. In such cases, include one of the following document codes in data element 12 03:
- U075: EUR.1 certificate (with ‘TRANSITIONAL RULES’ noted in box 7)
- U076: Declaration of origin under the PEM transitional rules (incorporating ‘TRANSITIONAL RULES’ in the text)
Understanding Transition Provisions
The transition provisions allow for acceptance of origin proofs based on either the 2012 rules or transitional regulations under specified conditions throughout 2025. For detailed examples and additional guidance on the transitional provisions, please refer to the comprehensive resources available on the PEM EU website.
To navigate these changes effectively, check whether your trade partners are following the 2012 rules or the updated regulations, and confirm if the transition provisions have been ratified for these countries. This information can be accessed through the cumulation matrix, which the European Commission regularly updates.
Additional Resources & Support
For further insights, please consult Notification 30 – Revision of the Regional Convention on Pan-Euro-Mediterranean Preferential Origin Rules (PEM) in the Customs Manual. The most current version of the Customs Tariff can also be found on the Tariff Usage page.
For documentation clarity, more information about document codes is available in the DWU Declaration Processing section of the Customs Codebook.
