Free trade agreements and unilateral preferences allow for tariff preferences, under certain conditions.
They aim to remove tariff barriers (tariffs) and non-tariff barriers (formalities) to trade between two countries or groups of countries.
With these agreements, the European Union (EU) intends to promote the competitiveness of the European economy. These agreements are essential to enable a company to identify the strategic procurement choices to be made outside the EU.
Definitions and concepts
The benefit of the preferential arrangements established by free trade agreements is subject to the presentation of a proof of origin which must, in principle, be presented at the time of customs clearance. The tables below specify, according to the agreements signed by the European Union, the documents justifying the preferential origin.
For the understanding of the tables:
- Since the withdrawal of the United Kingdom, the European Union has 27 Member States: France, Germany, Italy, Belgium, the Netherlands, Luxembourg, Denmark, Ireland, Spain, Portugal, Greece, Austria, Finland, Sweden, Hungary, Poland, the Czech Republic, the Slovak Republic, Slovenia, Estonia, Latvia, Lithuania, Cyprus, Malta, Romania, Bulgaria and Croatia.
- Some countries do not grant tariff preferences to products originating in the European Union. Before export, it should be verified that the products actually benefit from a tariff preference on the website of the European Commission Access2Markets.
- The country-specific ISO-ALPHA 2 code is given in column 1 of the tables.
The duty non-drawback clause in preferential agreements
The non-drawback clause, or prohibition of drawback of customs duties, implies that non-originating third materials, notwithstanding the fact that they have been sufficiently worked, must, in addition, have borne the customs duties payable in the country in which the product is obtained.
Consequently, the refund or non-payment of import duties on non-originating products is prohibited if the refund or non-payment is linked to the export of the finished product outside the EU. This is the case, for example, where the suspension of customs duties is linked to the use of duty-suspensive customs procedures.
The drawback prohibition applies to ‘non-originating’ materials used in the manufacture of a product for which a proof of preferential origin is issued or made out.
The drawback ban covers anti-dumping duties.
In the tables below, agreements containing a duty non-drawback clause are identified by an asterisk (*)..
Abbreviations used
| FTA | Free Trade Agreement |
|---|---|
| EPA | Economic Partnership Agreement |
| ATR | Certificate attesting to the status of the goods in the framework of the EU-TR Customs Union |
| DOF | Declaration of origin on invoice or any other commercial document |
| EA | Approved exporter |
| EUR.1 | Preferential Certificate of Origin |
| EUR.2 | Simplified certificate of preferential origin (EU-Syria trade) |
| EUR-MED | Certificate of preferential origin in the context of pan-Euro-Mediterranean cumulation of origin |
| CHEEK | Official Journal of the European Union |
| GSP | Schematic of Generalized Tariff Preferences |
| EU | European Union |
Preferential relations of the European Union by zone
United Kingdom
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
| EU / UK (GB) | Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (OJEU L 444/14 of 31/12/2020, from page 41 and new numbering in OJEU L 149/10 of 30/04/2021 from page 51) Attention drawn: Decision No 1/2023 of 21.12.2023 of the Partnership Council established by the Agreement provides for the extension until 31.12.2026 of the application of the product-specific transitional rules of origin for electric accumulators and electric vehicles initially applicable until 31.12.2023. Annex 5 to the Agreement was therefore amended (page 559). | Knowledge of the importer or Certificate of origin Established in the EU: · value < €6000 or Established in the United Kingdom: The UK exporter number follows the structure of an EORI number, with no value threshold. |
Contracting Parties to the Regional Convention on pan-Euro-Mediterranean rules of origin
Attention called: The modernized Pan-Euro-Mediterranean Convention (PEMC) entered into force on 1 January 2025. A one-year transitional period has been put in place, from 1 January to 2025, to allow all Contracting Parties in the EMP area to ratify the modernized rules. During this transitional period, two sets of rules applied simultaneously: the rules of the 2013 Convention and the modernized rules.
This transitional period expires on 31 December 2025, ending the transitional provisions from 1 January 2026.
The table below, which is regularly updated, identifies the preferential regime applicable between the EU and each of its trading partners within the EMP area.
In order to know whether the partners in the area apply identical rules of origin to each other, and whether they can therefore apply diagonal cumulation to each other, reference should be made to a table, known as a matrix, published by the European Commission in the OJEU C series and on its website under the section "Latest News".
The latest version of the matrix was published in OJEU C/2025/6212 of 13/11/2025 (an unofficial "advanced copy" is regularly updated in the event that the latest version has not yet been published in the Official Journal of the EU).
The Harmonized System 2022 is now applicable to the revised PEM Convention. A ‘technical transposition into the HS 2022 of the headings of Annex II to Appendix I to the revised PEM Convention’ is available on the Commission’s website.
For more details, see the information page on the pan-Euro-Mediterranean area.
EFTA countries, Faroe Islands, EEA
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
EU / Switzerland (CH) *
Attention: the abolition of customs duties on imports into Switzerland of industrial products (goods of Chapters 25 to 97) entered into force on 1 January 2024. For more information, see Notice to Exporters No. 2023-01 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) | - Declaration of origin on invoice (DOF) if:
- Or certificate EUR 1 |
EU/ European Economic Area (EEA) * Association Agreement, OJEU L1, 03.01.1994, p.3
EEA: European Union of 27, Norway (NO), Iceland (IS), Liechtenstein (LI). | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) | - Declaration of origin on invoice (DOF) if:
- Or certificate EUR 1 |
EU / Iceland (IS) * Free Trade Agreement, OJ L 301, 31.12.1972, p.2 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) | - Declaration of origin on invoice (DOF) if:
- Or certificate EUR 1 |
EU / Norway (NO) * Free Trade Agreement, OJ L171, 27.06.1973, p.2 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) | - Declaration of origin on invoice (DOF) if:
- Or certificate EUR 1 |
EU / Faroe Islands (FO) * Agreement, OJ L 171, 27.06.1973, p.2 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) | - Declaration of origin on invoice (DOF) if:
- Or certificate EUR 1 |
* Preferential agreements with a duty non-drawback clause under the 2013 Convention (or former PEM Protocols).
Mediterranean countries (Barcelona Declaration)
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
EU / Tunisia (TN) * Euro-Mediterranean Association Agreement, OJEU L 97, 30.03.1998, p.2 * non-drawback clause applicable if issuing a EUR-MED certificate or a EUR-MED DOF | Status "R" in the matrix Modernized Convention The EU and Tunisia apply the Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) retroactively to 01/01/2026. |
|
EU / Morocco (MA) * Euro-Mediterranean Association Agreement, OJ L 70, 18.03.2000, p.2
Former Euro-Mediterranean Protocol Decision No 1/2011 amends OJEU Decision L 336 of 21.12.2005 (Annex II), the rules of origin of which are based on Protocol 4 to the Euro-Mediterranean Agreement | "R/T" status in the matrix Transitional rules Since 2 October 2025, in accordance with Information Note EU-MA 2703/25 of the EU-Morocco Association Council, Morocco has applied with the EU the pre-revised rules (‘transitional rules’). These rules may be |
For proofs issued for export from Morocco: Insert ‘REVISED RULES’ on the FOD or in box 7 of EUR.1 for trade with the EU. For proofs issued for export from the EU: no mention → Attention: permeability possible on 1 January 2026 with countries still applying the old rules of origin (status "C") for the application of diagonal cumulation. |
EU / Algeria (DZ) * Euro-Mediterranean Association Agreement, OJ L 265, 10.10.2005
| Status "C" in the matrix Former Euro-Mediterranean Protocol JOUE L297 of 15/11/2007 |
|
EU / Egypt (EG) * Euro-Mediterranean Association Agreement, OJEU L304, 30.09.2004, p.39
| "R/T" status in the matrix Transitional rules Since 11 March 2025, in accordance with Decision No 1/2024 of the EU-Egypt Association Council of 01/10/2024 published in OJEU L 2024/2653 of 09/10/2024, Egypt has been applying with the EU the pre-revised rules (‘transitional rules’) until the full ratification of the modernized Convention by Egypt. |
For proofs issued for export from Egypt: Insert ‘TRANSITIONAL RULES’ on the FOD or in box 7 of EUR.1. For proofs issued for export from the EU: insert the words "REVISED RULES" on the FOD or in box 7 of EUR.1 → Attention: permeability possible on January 1, 2026 with countries applying the old rules of origin (status "C") for the application of diagonal cumulation. |
EU / Jordan (OJ) * Euro-Mediterranean Association Agreement, OJEU L129, 15.5.2002, p.3
See also: | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
EU / Israel (IL) * Euro-Mediterranean Association Agreement, OJ L 147, 21.6.2000, p.3
See also: | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
EU / Turkey (TR) * - Agricultural products (01.01.1998) listed in Annex I to the Treaty on the Functioning of the EU | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
EU / Turkey (TR) * - Coal and steel products (ECSC) |
Status "R" in the matrix Modernized Convention Decision No 1/2025 of the EU-Turkey Joint Committee of 22/12/2025 (OJEU L 2026/359) amending the Agreement between the EU and Turkey on trade in coal and steel products allows the EU and Turkey to apply the Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) | Invoice Origin Declaration (FOD) if:
|
EU / Turkey (TR) * - Industrial products - customs union Customs Union applicable to all products except ECSC products and agricultural products listed in Annex I to the Treaty on the Functioning of the EU For more information, see the page dedicated to the EU-Turkey Customs Union | Status "R" in the matrix (diagonal cumulation possible with Contracting Parties "R") Specificity Union-customs Decision No 1/2006 of the EC-Turkey Customs Cooperation Committee (OJEU L265 of 26 September 2006) | A.TR certificate (proof of EU status) To prove EU origin, in the context of pan-Euro-Mediterranean cumulation of origin: supplier's declaration including information on the conditions for acquiring originating status (‘no cumulation’ or ‘cumulation applied with ...’) |
| EU/Andorra (AD) | Agricultural products originating in Andorra JOUE L191 of 23 July 1999 replaced by JOUE L344 of 30/12/2015 | Invoice Origin Declaration (FOD) if:
Or EUR 1 Certificates |
EU/Palestinian Authority of the West Bank and Gaza Strip (PS)* Interim Euro-Mediterranean Association Agreement, OJ L 187, 16.7.1997, p.3 * Non-drawback clause applicable if issuing a EUR-MED certificate or a EUR-MED DOF | "R/T" status in the matrix Transitional rules As of 01/01/2026, in accordance with the EU-PLO Information Note 1854/24 of the EU-PLO Joint Committee of 14 March 2025, Palestine applies with the EU the modernized rules in advance (« transitional rules »). These transitional rules shall be applied until full ratification of the modernized Convention by Palestine.
|
For proofs issued for export from Palestine: Insert ‘TRANSITIONAL RULES’ on the FOD or in box 7 of EUR.1. For proofs issued for export from the EU: no mention → Attention: permeability possible on January 1, 2026 with countries applying the old rules of origin (status "C") for the application of diagonal cumulation. |
EU / Lebanon (LB) * Euro-Mediterranean Association Agreement, OJ L 143, 30.5.2006, p.2
| Old protocol Protocol 4 on rules of origin (OJ L 143, 30.5.2006) |
|
EU / Syria (SY) Cooperation Agreement, OJ L 269, 27.9.1978, p.2 | Old protocol Attention: Council Decision 2011/523/EU of 2 September 2011 (OJEU L228/19) partially suspends the application of the Cooperation Agreement, in particular for the import of certain goods into the EU listed in the Annex (crude oil, petroleum products, gold, precious metals and diamonds) | Certificate EUR.1 or Certificate EUR.2 (for products sent by post containing only products |
* Preferential agreements with a duty non-drawback clause under the 2013 Convention (or former PEM Protocols).
Western Balkan countries
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
EU / North Macedonia (MK) * Stabilization and Association Agreement, OJ L 84, 20.3.2004, p.13. as last amended by the 2007 Accession Protocol, OJ L 99, 10.4.2008, p. 2 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
EU / Albania (AL) * Stabilization and Association Agreement, OJ L 107, 28.4.2009, p. 166; as last amended by the 2007 Protocol of Accession, OJ L 107, 28.4.2009, p. 2 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
EU / Montenegro (ME) * Stabilization and Association Agreement, OJ L 108, 29.4.2010, p.3. | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024)
|
|
EU/Bosnia and Herzegovina (BA) * Interim Agreement on Trade and Trade-Related Matters, OJ L 169, 30.6.2008, p.13; as last amended by OJ L 233, 30.8.2008, p. 6 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
EU / Serbia (RS) * Stabilization and Association Agreement, OJ L 278, 18.10.2013, p. 16. | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
Stabilization and Association Agreement, OJ L 71, 16.3.2016, p.3. Entry into force on 01/04/2016 See also: Attention: the autonomous preferential regime continues to apply in parallel until 31/12/2025 | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024)
|
|
* Preferential agreements containing a duty non-drawback clause under the 2013 Convention (or former PEM Protocols).
Eastern Partnership countries
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
Association Agreement between the EU and Moldova (MD) * (1.9.2014)
See also: | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024)
|
|
EU-Ukraine Association Agreement (AU) * Association Agreement, OJ L 161, 29.5.2014, p.3
See also: | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
EU-Georgia Association Agreement (GA)* Association Agreement, OJ L 261, 30.8.2014, p. 4
See also: | Status "R" in the matrix Modernized Convention Regional Convention on modernized pan-Euro-Mediterranean rules of origin (OJEU L2024/390 of 19 February 2024) |
|
* Preferential agreements containing a duty non-drawback clause under the 2013 Convention (or former PEM Protocols).
Americas Zone
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
| EU/US (US) | The Turnberry Agreement entered into force on 1 July 1, 2026 OJEU L2026/1455 of 30/06/2026: EU Regulation on the adjustment of customs duties on imports of certain goods originating in the United States of America OJEU L2026/1422 of 30/06/2026: the EU Implementing Regulation introduces the principle of direct transport by rail (Article 59(a)) The non-preferential rules of origin shall apply. They include:
| Importers in the EU must be able to:
For more information, see the dedicated page. |
EU/Canada (CA) *
| OJEU L238/9 of 16 September 2017: notification of the provisional entry into force of the EU/Canada Economic Agreement OJEU L11 of 14.01.2017 (protocol "origin" from page 443) | Declaration of origin In the EU:
In Canada:
|
| EU/MERCOSUR (Brazil (BR), Argentina (AR), Paraguay (PY), Uruguay (UY)) | The « origin » protocol can be found in Chapter 3 (starting on page 14). Product-specific rules of origin can be found in Annex 3-B (from page 2 163). | When importing into the EU from Brazil, Argentina and Uruguay:
or
When importing into the EU from Paraguay:
For export from the EU:
For more information, see the dedicated page. |
| EU / Mexico (MX) * | Annex III to Decision 2/2000 of the EC-Mexico Joint Council of 23/03/2000 on origin published in OJ L245 of 29/09/2000 Explanatory notes published in | Invoice origin declaration (DOF) if:
Or EUR 1 Certificates |
EU / Chile (CL) Interim Agreement on Trade (Modernized Agreement) | JOUE L2024/2953 of 20/12/2024 (protocol origin from page 12) For more information on the modernized agreement, see our news | Knowledge of the importer or Certificate of origin:
For more information, see the dedicated page
For more information, see the dedicated page |
EU / Peru (PE) - Colombia (CO) - Ecuador (EC)
See also: | OJEU L356 of 24 December 2016 (see Annex VI) | Invoice origin declaration (DOF) if:
Or EUR 1 Certificates |
EU / Central America
| OJEU L346 of 15/12/2012 amended by OJEU L212 of 05/08/2016 (new list rules adapted to the HS 2012) and OJEU L25/1 (new list rules adapted to the HS 2012 and 2017) and OJEU L25/96 of 26/01/2021 (introducing explanatory notes relating to Articles 15, 16, 19, 20 and 30 of Annex II) and OJEU L2023/2442 of 10.11.2023 entering into force on 27.2023 (amendment of the Appendix the list of working or processing to be applied to non-originating materials, Appendix 2A on the addendum to the list of working and processing to be applied and Annex II on the definition of the concept of ‘originating products’ and methods of administrative cooperation). | Invoice origin declaration (DOF) if:
Or EUR 1 Certificates |
* Preferential agreements containing a duty non-drawback clause.
Africa Caribbean and Pacific (ACP) region
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
EU / ACP (Africa, Caribbean and Pacific) Transitional Market Access Regulation (MAR) applicable since 01/01/2008 for certain ACP countries. The other ACP countries have been transferred back into the GSP. As a reminder, the preferential tariff treatment granted under the Cotonou Agreement ended on 31 December 2007. | Regulation 2016/1076 of 8 June 2016 (JOUE L185 of 8/07/2016) The list of ACP countries concerned is set out in Annex I to the MAR (page 15). Reminder:
| Invoice origin declaration (DOF) if:
Or EUR 1 Certificates Justification of possible EU preferential origin in case of application of the provisions on bilateral cumulation of origin. |
EC / CARIFORUM CARIFORUM: Antigua and Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago | EPA CE / CARIFORUM and origin protocol applicable from 29/12/2008. | Invoice origin declaration (DOF) if:
Or EUR 1 Certificates |
EC / PACIFIC
Papua New Guinea (PG): notice of 13/05/2010 Fiji (FJ): JOUE L228 du 31/07/2014
Samoa (WS): JOUE L333/1 du 28/12/2018
Solomon Islands (SB): JOUE L85/1 of 20/03/2020
|
EPA published in OJEU L272 of 16.10.2009 (origin protocol from page 572) New protocol origin published in OJEU L2026/498 of 18/03/2026
| When importing into the EU: Invoice origin declaration (DOF) if:
Or EUR 1 Certificates For EU exports: Certificate of origin only:
See Opinion C/2026/3209 of 11/06/2026 |
EC/ESA Economic Partnership Agreement (EPA) (Eastern and Southern African States or Eastern and Southern Africa) ESA or ESA: Seychelles (SC), Zimbabwe* (ZW), Mauritius (MU), Madagascar* (MG) and Comoros (KM)
Notice to operators 2020/68 of 31 August 2020 Notice to operators on the switch to REX from Zimbabwe
| Origin Protocol replaced by the Annex set out in OJEU L93 of 27 March 2020, entered into force on 31 March 2020 (main amendment: possibility of establishing the status of registered exporter REX). | 1. On import into the EU from Madagascar, Seychelles or Zimbabwe: Certificate of origin if:
2. When imported into the EU from Comoros or Mauritius: Invoice origin declaration (DOF) if:
Or EUR 1 Certificates 2. For export from the EU: Certificate of origin if:
|
EU/SADC EPA States (Southern African Development Community or Southern African Development Community - SADC) Economic Partnership Agreement (EPA) The EPA applies to Botswana (BW), Lesotho (LS), Namibia (NA), Swaziland (SZ), Mozambique (MZ), South Africa (ZA).
See also: | EU EPA / SADC EPA States and origin protocol (pages 1924 and following) applicable from 10/10/2016. | Invoice origin declaration (DOF) if:
Or EUR 1 Certificates |
Economic Partnership Agreement (EPA) See also: |
Annexes on list rules and proofs of origin are available only in English. | Invoice Origin Declaration (FOD) if:
Or EUR 1 Certificates |
Economic Partnership Agreement (EPA) Since December 2, 2022: | JOUE L49 of 21/02/2020 | Certificate of origin (Annex IV) if:
|
Economic Partnership Agreement (EPA) EU/Ghana See also: Notice to Importers and Exporters 2020/77 dated 8/10/2020 | OJEU L350 of 21.10.2020 | For exports from Ghana Declaration of origin if:
For exports from the EU Declaration of origin if:
|
Economic Partnership Agreement (EPA) EU/Kenya See also: | Warning:
| Invoice Declaration of Origin (DOF):
Or EUR 1 Certificates Justification of possible EU preferential origin in case of application of the provisions on bilateral cumulation of origin. Or under GSP: Statement of origin (made out by any exporter if the value of the originating products of the consignment does not exceed €6 000 or made out by a registered exporter (EE) if the value of the |
New Zealand
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
EU / New Zealand (NZ) | Free Trade Agreement between the European Union and New Zealand, published in OJEU L 2024/866 of 25/03/2024 (origin protocol from page 51) | Knowledge of the importer or Certificate of origin* *Established in the EU: for any consignment above €6000, the exporter must be registered in the REX system For more information, see the dedicated page *Based in New Zealand: for any shipment over $1000 NZ, a customer code is required. This code is an 8-digit number followed by a letter (e.g. 12345678A. For more information, see the dedicated page |
Asia Zone
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
| EU / South Korea (KR) | EU-South Korea Free Trade Agreement and Protocol Origin: | Invoice Declaration of Origin (DOF) for:
Caution: no EUR 1 certificates issued |
| EU / Japan (JP) | Effective February 1, 2019. | Knowledge of the importer or Certificate of origin When importing into the EU: Certificate indicating the "Japan Corporate Number" of the Japanese exporter. When exporting from the EU: Attestation for any consignment with a value of < €6000 or without value limitation for an exporter registered in the REX system (see Article 68 of Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for the application of Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the Union Customs Code). |
| EU / Singapore (SG) |
(Protocol on Rules of Origin from page 659) Effective November 21, 2019. | When importing into the EU: Declaration of origin indicating the Unique Entity Number of the Singapore exporter. When exporting from the EU: Declaration of origin for any exporter if value < 6000 € or without value limitation for registered exporter (REX) since 1 January 2023. |
| EU / Vietnam (VN) | (Protocol on Rules of Origin from page 1321) Effective August 1, 2020 | When importing into the EU:
or
For export from the EU: Certificate of origin (Annex VI of the Origin Protocol): for any consignment with a value of < 6000€ or without value limitation for registered exporters (REX). |
Unilateral preferential arrangements granted by the European Union
| Preferential arrangements | References to the OJEU containing the applicable texts and the Protocol defining the concept of ‘originating product’ | Proof of origin documents |
|---|---|---|
EU/ GSP beneficiary countries (Generalized Scheme of Preferences) For details on how to apply, please consult the Generalized System of Preferences (GSP) fact sheet. | Rules of origin: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 (definition of the concept of originating product):
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 (proof of origin and verification):
| As of 1 January 2021, the only proof of origin applicable under the GSP is the certificate of origin.
GSP countries that did not implement the REX system on 1 January 2021 cannot benefit from tariff preferences on imports into the EU (no proof of origin). For more information, please refer to the European Commission's EUROPA website page on the phasing-in of the REX system. Reminder: on export from the EU to a GSP country for the application of bilateral cumulation: certificate of origin (issued by an Exporter registered in the REX system if the value of the consignment exceeds €6000). |
EU/Ceuta (XC) and Melilla (XL) Protocol 2 to the Act of Accession of Spain, | Council Regulation (EC) 82/2001 of 05/12/2000 | Invoice Declaration of Origin (DOF) for:
Or EUR 1 Certificates Bilateral cumulation with the EU and diagonal or total cumulation, as appropriate, with EU partner countries. |
| EU/OCTs (Overseas Countries and Territories) | Council Decision (EU) 2021/1764 of 5 October 2021 on the association of the overseas countries and territories with the European Union (Overseas Association Decision) - Annex VI. | Certificate of origin on commercial document for:
|
Autonomous preferential arrangements granted by the EC to certain Balkan countries. Applicable until 31/12/2020 Attention - The EU-Kosovo Stabilization and Association Agreement entered into force on 1 April 2016 and applies in parallel with the autonomous preferences (see « Contracting Parties to the Regional Convention on Pan-Euro-Mediterranean Rules of Origin / Western Balkan Countries »). | Council Regulation (EC) 1215/2009 published in OJ L328 of 15/12/2009 amended by Regulation (EU) 2015/2423 published in OJ L341 of 24/12/2015 Rules of origin: Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 (definition of the concept of originating product):
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 (proof of origin and verification):
| Certificates EUR 1 Or Invoice origin declaration (DOF) if:
Justification of EU preferential origin only in case of application of the provisions on bilateral cumulation of origin. |
Coming Free Trade Agreements
| Preferential arrangements | Information |
|---|---|
| EU/Mercosur | The Interim Trade Agreement between the EU and the Mercosur countries shall apply provisionally from 1st May 2026. For more information, see the dedicated page. |
| EU/Australia | On 22 May 2018, the Council of the EU adopted the Decision authorizing the opening of negotiations for a free trade agreement between the EU and Australia. Negotiations, which had been suspended for some time, resumed at a steady pace in October 2025. They concluded on 24 March 2026. |
| EU/India | On 17 June 2022, the EU relaunched negotiations with India for a Free Trade Agreement (FTA). The agreement was announced on January 27, 2026. Next step: ratification procedure of both Parties internally. The effective date has not yet been established. |
| EU/Indonesia | Negotiations with Indonesia were launched on 18 July 2016. The 19th and final formal negotiating session was held in July 2024, followed by intersessional discussions at technical and political levels. The negotiations were concluded on 23 September 2025. |
| EU/Mexico (modernization of the Agreement) | On 17 January 2025, the EU concluded negotiations on a modernized global agreement with Mexico. On 3 September 2025, the Commission adopted proposals for Council decisions on the signature and conclusion of the EU-Mexico Modernized Comprehensive Agreement and the Interim Trade Agreement Next step: internal ratification procedure of both Parties. |
| EU/Philippines | In March 2024, the EU and the Philippines agreed to resume negotiations for an ambitious, modern, sustainability-focused Free Trade Agreement (FTA). The 5th round of negotiations took place from 2 to 6 March 2026. The next one will be held from 18 to 22 May 2026. |
| EU/United Arab Emirates | The negotiations were officially launched on 28 May 2025. They are part of a wider EU effort to deepen trade and investment relations with the Gulf region. The 5th round of negotiations took place from 21 to 24 April 2026. |
| EU/Malaysia | Negotiations for an EU-Malaysia trade and investment agreement were launched in 2010 and suspended in 2012. On 20 January 2025, the EU and Malaysia announced the resumption of negotiations, with the first session taking place at the end of June 2025. |
The next FTAs concluded will be included in the table once they are published in the OJEU.