Preferential origin – key changes/ outlook 2026

Kevin Holzke
Kevin Holzke
Director Tax and Export Control, AWB Consulting GmbH, Germany
Published 06 Nov 2025

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This recorded workshop gives customs and trade compliance professionals a practical update on preferential origin rules, covering the 2026 transition of the Pan-Euro-Mediterranean convention and the state of play of the EU's main free trade agreement negotiations.

Topics covered

  • The Pan-Euro-Mediterranean (PEM) regional convention: differences between the 2012 and revised 2023 rules (tolerances, ex-works price definition, accumulation waivers, drawback prohibition, validity periods)
  • The end of the Article 42 transitional period (parallel use of old/revised rules) on 31 December 2025 and its effect on supplier's declarations and proofs of origin
  • Ratification status of Mediterranean partner countries under the regional convention 2023
  • State of play of the EU-Mexico Global Agreement, including new automotive-sector rules
  • State of play of the EU-Mercosur Association Agreement
  • State of play of EU negotiations with Thailand, India, Indonesia and the United Arab Emirates
  • Upcoming changes to the supplier's declaration under the Union Customs Code Implementing Act, including digitalisation and new data requirements

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.