New transitional rules from 1st January 2025
On 12th December 2024, Decision No. 2/2024 amending Decision No. 1/2023 was adopted, which provides for new transitional rules for the application of the Regional Convention (RÜ) in the pan-Euro-Mediterranean (PEM) area.
In contracting states that have implemented the new transitional rules, the following apply
- the current, then old RIP in the version published in Official Journal L 54 of 26 February 2013 and
- the revised RIP in accordance with Decision No. 1/2023 published in Official Journal L/2024/390 (amended by Decision No. 2/2024)
in parallel from 1st January 2025 – 31st December 2025.
As it will not be possible to implement the transitional rules in all contracting states in time for 1st January 2025, a distinction will be made between three status groups in the PEM area from 1st January 2025,
a distinction will be made between three status groups in the PEM area from 1st January 2025.
Depending on the status of the bilateral resolutions between the partner states, these are labelled with:
C: these two contracting parties will continue to apply the old RIP or the old protocols bilaterally until the bilateral decisions have been updated (by 31 December 2025 at the latest). Cumulation is only possible within the framework of the old RIP.
R: these two contracting parties apply bilaterally only the revised RCA (without transitional rules). Cumulation is only possible within the framework of the revised RIP.
CR: these contracting parties apply the old and the revised RIP in parallel until 31 December 2025 within the framework of the new transitional rules introduced by Decision No. 2/2024. Cumulation is possible within the framework of the permeability between the old and the revised RIP.
With the Official Journal (EU) C series on 30th December 2024 the European Commission published number C/2024/7561 the ‘Communication from the Commission on the application of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and the protocols on rules of origin for diagonal cumulation between the contracting parties to this Convention’ valid from 1st January 2025
Website of the European Commission
The matrix shows with which contracting party the EU applies both sets of rules in parallel within the framework of the transitional rules (the intersection point is marked CR, e.g. EU – CH). With some contracting parties, the EU only applies the old RÜ (marked C, e.g. EU – MA). Some contractual partners will not be able to implement the new Decision No. 2/2024 in time for 1 January 2025. With these, the EU will only apply the revised RIP (marking R, e.g. EU – AL). The European Commission expects that some status relationships will already change from R to CR in the course of January. The matrix will therefore be updated regularly. The current status can always be viewed on the above-mentioned website before publication in the Official Journal.
Furthermore, the transitional rules on proof of preference provide for the following:
Recognition of preference certificates according to the alternatively applicable rules of origin (Annex A) and according to the previous (old) rules of origin
- All preferential proofs issued or made out before 1 January 2025 will be recognised after 1 January 2025 within their validity period.
- Goods with a preference certificate issued before 1 January 2025 according to the alternatively applicable rules of origin (note: transitional rules) can be used for cumulation under the revised RIP.
Note ‘REVISED RULES’
Until 31st December 2025, movement certificates EUR.1 issued in accordance with the revised RÜ must contain the endorsement ‘REVISED RULES’ in English in box 7 and declarations of origin for goods traded with contracting states that apply the transitional rules (CR status).
For imports, the following new document codes have been introduced for the application for customs preference:
U078 = movement certificate EUR.1, which contains the note ‘REVISED RULES’ in English in box 7
U079 = Declaration of origin, which contains the note ‘REVISED RULES’ in English at the end
Proofs of preference that are applied for or issued in 2025 and incorrectly contain the note ‘TRANSITIONAL RULES’ instead of ‘REVISED RULES’ should not be rejected.
Furthermore, preference certificates that incorrectly bear the endorsement ‘REVISED RULES’, although the contracting state only applies the revised RÜ (status R), can also be recognised.
Cumulation – permeability
The following applies to goods traffic for which the transitional rules are applied (CR status):
– Goods in Chapters 1, 3, 16 (for processed fishery products) and 25 to 97 of the Harmonised System for which preference certificates were issued before 1st January 2026 in accordance with the previous (old) RIP or old protocols (i.e. do not contain the note ‘REVISED RULES’) can be used for cumulation under the revised RIP.
– Conversely, this is not possible! This means that goods with preference certificates marked ‘REVISED RULES’ cannot be used for cumulation under the previous (old) RIP.
Supplier declarations from 1st January 2025
The European Commission has announced that it will amend the legal basis for supplier’s declarations in the UCC-IA accordingly. Until the legal basis has been adapted, economic operators are recommended to also include the ‘REVISED RULES’ endorsement on supplier’s declarations for goods originating after the revised RÜ by applying the transitional rules to the revised RÜ mutatis mutandis.
Supplier declarations that inadvertently contain the note ‘TRANSITONAL RULES’ instead of ‘REVISED RULES’ in 2025 are to be recognised as documents establishing origin for the issuing of proofs of origin under the revised RIP.
For supplier’s declarations that do not contain an endorsement in 2025, it should be assumed that the origin was obtained in accordance with the rules of the old RIP.
The European Commission has published detailed guidelines on the application of the transitional rules on its website.
Source: German Customs Administration
