Decision No 1/2025 of the EU-Morocco Association Council of 2 October 2025 amending Protocol 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2025/2664]

Official Journal EN of the European Union L series 2025/2664 31.12.2025 DECISION NO 1/2025 OF THE EU-MOROCCO ASSOCIATION COUNCIL of 2 October 2025 amending Protocol 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2025/2664] THE EU-MOROCCO ASSOCIATION COUNCIL, Having regard to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part(1), and in particular Article 39 of Protocol 4 thereto concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation,

Whereas:

(1) Article 29 of the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part (the ‘Agreement’) refers to Protocol 4 to that Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (‘Protocol 4’), which lays down the rules of origin.

(2) Article 39 of Protocol 4 provides that the Association Council established by Article 78 of the Agreement may decide to amend the provisions of Protocol 4.

(3) The Regional Convention on pan-Euro-Mediterranean preferential rules of origin(2) (the ‘Convention’) aims to transpose the existing bilateral systems of rules of origin established in bilateral free-trade agreements concluded among the Contracting Parties to the Convention into a multilateral framework, without prejudice to the principles laid down in those bilateral agreements.

(4) The Union and the Kingdom of Morocco signed the Convention on 15 June 2011 and 18 April 2012, respectively.

(5) The Union and the Kingdom of Morocco deposited their instruments of ratification with the depositary of the Convention on 26 March 2012 and 6 May 2019, respectively. Consequently, and in accordance with Article 10(3) of the Convention, the Convention entered into force in relation to the Union and the Kingdom of Morocco on 1 May 2012 and 1 July 2019, respectively.

(6) Following a request from Morocco concerning exports from the Union to Morocco, limited quantities of certain vegetable oils and tobacco products should benefit from preferential treatment under specific conditions for five years from the date of application of this Decision.

(1) OJ EU L 70, 18.3.2000, p. 2.

(2) OJ EU L 54, 26.2.2013, p. 4.

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(7) The Convention was amended by Decisions No 1/2023 of 7 December 2023(3), No 1/2024(4)and No 2/2024(5)of 12 December 2024 of the Joint Committee of the Regional Convention on pan-Euro-Mediterranean Preferential Rules of Origin.

(8) The Union and the Kingdom of Morocco have agreed to apply an alternative set of rules of origin based on those of the amended Convention, which may be used bilaterally as alternative rules of origin to those laid down in the Convention until 31 December 2027.

(9) This Decision amending Protocol 4, from a technical perspective, has no effect on the provisions and declarations of that Protocol that are not amended or replaced.

(10) This Decision is without prejudice to the position of the Kingdom of Morocco with regard to any action with the Union so as to ensure the legal stability of the instruments governing the bilateral partnership between the two Parties.

(11) Protocol 4 should therefore be amended to provide for an alternative set of rules of origin, a quota system for certain vegetable oils and tobacco products and a dynamic reference to the Convention, so as to refer always to the latest version of the Convention in force,

HAS ADOPTED THIS DECISION:

Article 1

1. Titles I to VII of Protocol 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (‘Protocol 4’), Annexes I to VI and the Joint Declaration concerning the Principality of Andorra and the Joint Declaration concerning the Republic of San Marino to Protocol 4 are replaced by the following:

‘TITLE I GENERAL PROVISIONS Article 1 Applicable rules of origin

1. For the purpose of implementing the Agreement, Appendix I and the relevant provisions of Appendix II to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin(6) (the “Convention”), as last amended and published in the Official Journal of the European Union, shall apply.

2. All references to the “relevant agreement” in Appendix I and in the relevant provisions of Appendix II to the Convention shall be construed so as to mean the Agreement.

(3) Decision No 1/2023 of the Joint Committee of the Regional Convention on pan-Euro-Mediterranean Preferential Rules of Origin of 7 December 2023 on the amendment of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (OJ EU L, 2024/390, 19.2.2024, ELI: http://data.europa.eu/eli/dec/2024/390/oj).

(4) Decision No 1/2024 of the Joint Committee of the Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin of 12 December 2024 amending Decision No 1/2023 of the Joint Committee with respect to the use of movement certificates issued electronically in the framework of that Convention applicable as of 1 January 2025 (OJ EU L, 2025/16, 9.1.2025, ELI: http:// data.europa.eu/eli/dec/2025/16/oj).

(5) Decision No 2/2024 of the Joint Committee of the Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin of 12 December 2024 amending Decision No 1/2023 of the Joint Committee in order to include transitional provisions in the amendments of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin applicable as of 1 January 2025 (OJ EU L, 2025/17, 9.1.2025, ELI: http://data.europa.eu/eli/dec/2025/17/oj).

(6) OJ EU L 54, 26.2.2013, p. 4.

2/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 Article 2 Alternative applicable rules of origin

1. Notwithstanding Article 1 of this Protocol, for the purpose of implementing the Agreement, products which acquire preferential origin in accordance with the alternative applicable rules of origin set out in Appendix A to this Protocol (the “transitional rules”) shall also be considered as originating in the European Union or in the Kingdom of Morocco.

2. The transitional rules shall apply until 31 December 2027 or until the Convention, as last amended and published in the Official Journal of the European Union, is published in the Official Gazette of Morocco, whichever occurs first.

Article 3 Rules of origin subject to quotas for certain products

1. Notwithstanding the list of rules set out in Annex II to Appendix I to the Convention and those set out in Annex II to Appendix A to this Protocol, for the products listed in Appendix B to this Protocol, only the provisions of Appendix B to this Protocol may apply for a period of five years from the date of entry into force of this Protocol.

2. The Association Committee shall regularly monitor and, no later than four years after the date of entry into force of this Protocol, review the implementation of Appendix B and the impact of its application. The Association Council may, in light of that review, decide to amend Appendix B.

Article 4 Proof of origin For the purposes of the application of this Protocol, proofs of origin may be issued retrospectively for exports performed between 1 January 2025 and the date of entry into force of this Protocol.’;

2. Title VIII of Protocol 4 is amended as follows: ‘TITLE II FINAL PROVISIONS Article 5 Amendments to the Protocol The Association Council may decide to amend the provisions of this Protocol.

Article 6 Dispute settlement

1. Where disputes arise in relation to the verification procedures set out in Articles 34 and 35 of Appendix I to the Convention that cannot be settled between the customs authorities requesting the verification and the customs authorities responsible for carrying out that verification, they shall be submitted to the Association Committee.

2. In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.

Article 7 Withdrawal from the Convention

1. Should either the European Union or the Kingdom of Morocco give notice in writing to the depositary of the Convention of their intention to withdraw from the Convention in accordance with Article 9 thereof, the European Union and the Kingdom of Morocco shall immediately enter into negotiations on rules of origin for the purpose of implementing the Agreement.

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2. Until the entry into force of such newly negotiated rules of origin, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention, applicable at the moment of withdrawal, shall continue to apply to the Agreement. However, from the moment of withdrawal, the rules of origin contained in Appendix I and, where appropriate, the relevant provisions of Appendix II to the Convention shall be construed so as to allow bilateral cumulation only between the Union and the Kingdom of Morocco.

4/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 Appendix A ALTERNATIVE APPLICABLE RULES OF ORIGIN (the “Rules” or the “Transitional Rules”) DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND METHODS OF ADMINISTRATIVE COOPERATION TABLE OF CONTENTS OBJECTIVES TITLE I GENERAL PROVISIONS ........................................................ 7 Article 1 Definitions ................................................................ 7 TITLE II DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” ........................... 8 Article 2 General requirements ........................................................ 8 Article 3 Wholly obtained products .................................................... 8 Article 4 Sufficient working or processing ............................................... 9 Article 5 Tolerance rule ............................................................. 10 Article 6 Insufficient working or processing .............................................. 10 Article 7 Cumulation of origin ........................................................ 11 Article 8 Conditions for the application of cumulation of origin .............................. 12 Article 9 Unit of qualification......................................................... 12 Article 10 Sets ..................................................................... 13 Article 11 Neutral elements ........................................................... 13 Article 12 Accounting segregation ...................................................... 13 TITLE III TERRITORIAL REQUIREMENTS .................................................. 14 Article 13 Principle of territoriality...................................................... 14 Article 14 Non-alteration ............................................................. 14 Article 15 Exhibitions................................................................ 15 TITLE IV DRAWBACK OR EXEMPTION.................................................... 15 Article 16 Drawback of or exemption from customs duties ................................... 15 TITLE V PROOF OF ORIGIN........................................................... 16 Article 17 General requirements ........................................................ 16 Article 18 Conditions for making out an origin declaration ................................... 16 Article 19 Approved exporter.......................................................... 17 Article 20 Procedure for issue of a movement certificate EUR.1 ................................ 17 Article 21 Movement certificates EUR.1 issued retrospectively ................................. 18

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 5/106EN OJ L, 31.12.2025 Article 22 Issue of a duplicate movement certificate EUR.1 ................................... 19 Article 23 Validity of proof of origin .................................................... 19 Article 24 Free zones ................................................................ 19 Article 25 Importation requirements..................................................... 19 Article 26 Importation by instalments ................................................... 20 Article 27 Exemption from proof of origin................................................ 20 Article 28 Discrepancies and formal errors ................................................ 20 Article 29 Supplier’s declarations ....................................................... 20 Article 30 Amounts expressed in euro ................................................... 21 TITLE VI PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE .......................... 22 Article 31 Documentary evidence, preservation of proofs of origin and supporting documents ........ 22 Article 32 Dispute settlement .......................................................... 22 TITLE VII ADMINISTRATIVE COOPERATION ................................................ 23 Article 33 Notification and cooperation .................................................. 23 Article 34 Verification of proofs of origin................................................. 23 Article 35 Verification of supplier’s declarations ............................................ 23 Article 36 Penalties.................................................................. 24 TITLE VIII APPLICATION OF APPENDIX A .................................................. 24 Article 37 European Economic Area..................................................... 24 Article 38 Liechtenstein .............................................................. 24 Article 39 Republic of San Marino ...................................................... 24 Article 40 Principality of Andorra....................................................... 24 Article 41 Ceuta and Melilla ........................................................... 25 List of Annexes

ANNEX I: Introductory notes to the list in Annex II......................................... 26

ANNEX II: List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status ............................... 33

ANNEX III: Text of the origin declaration.................................................. 89

ANNEX IV: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 . 94

ANNEX V: Special conditions concerning products originating in Ceuta and Melilla ................. 99

ANNEX VI: Supplier’s declaration ........................................................ 100

ANNEX VII: Long-term supplier’s declaration................................................ 102 6/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 TITLE I GENERAL PROVISIONS Article 1 Definitions

For the purposes of these Rules:

(a) “applying Contracting Party” means a Contracting Party to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (the “Convention”) that incorporates rules of origin identical to these Rules in its bilateral preferential trade agreements with another Contracting Party to the Convention and includes the Parties to the Agreement;

(b) “chapters”, “headings” and “subheadings” mean the chapters, the headings and the subheadings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System (“Harmonised System”) with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;

(c) “classified” means the classification of a good under a particular heading or subheading of the Harmonised System;

(d) “consignment” means products which are either:

(i) sent simultaneously from one exporter to one consignee; or

(ii) covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(e) “customs authorities of the Party or applying Contracting Party” for the European Union means any of the customs authorities of the Member States of the European Union;

(f) “customs value” means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Valuation);

(g) “ex-works price” means the price paid for the product ex works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a manufacturer, the term “manufacturer” refers to the enterprise that has employed the subcontractor;

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the Party, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(h) “fungible material” or “fungible product” means material or product that is of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another;

(i) “goods” means both material and product;

(j) “manufacture” means any kind of working or processing, including assembly;

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(k) “material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(l) “maximum content of non-originating materials” means the maximum content of non-originating materials which is permitted in order to consider a manufacture to be working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or subheading;

(m) “product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(n) “territory” includes the land territory, internal waters and the territorial sea of a Party;

(o) “value added” shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;

(p) “value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party.

Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis.

TITLE II DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” Article 2 General requirements For the purpose of implementing the Agreement, the following products shall be considered as originating in a Party when

exported to the other Party:

(a) products wholly obtained in a Party, within the meaning of Article 3;

(b) products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that Party within the meaning of Article 4.

Article 3 Wholly obtained products

1. The following shall be considered as wholly obtained in a Party when exported to the other Party:

(a) mineral products and natural water extracted from its soil or from its seabed;

(b) plants, including aquatic plants, and vegetable products grown or harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products from slaughtered animals born and raised there;

(f) products obtained by hunting or fishing conducted there;

(g) products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings;

(h) products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;

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(i) products made on board its factory ships exclusively from products referred to in point (h);

(j) used articles collected there fit only for the recovery of raw materials;

(k) waste and scrap resulting from manufacturing operations conducted there;

(l) products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights;

(m) goods produced there exclusively from the products specified in points (a) to (l).

2. The terms “its vessels” and “its factory ships” in points (h) and (i) of paragraph 1 shall apply only to vessels and factory

ships which meet each of the following requirements:

(a) they are registered in the exporting or the importing Party;

(b) they sail under the flag of the exporting or the importing Party;

(c) they meet one of the following conditions:

(i) they are at least 50 % owned by nationals of the exporting or the importing Party; or

(ii) they are owned by companies which: have their head office and their main place of business in the exporting or the importing Party; and are at least 50 % owned by the exporting or the importing Party or public entities or nationals of these Parties.

3. For the purpose of paragraph 2, when the exporting or the importing Party is the European Union, it means the Member States of the European Union.

4. For the purpose of paragraph 2, the EFTA States are to be considered as one applying Contracting Party.

Article 4 Sufficient working or processing

1. Without prejudice to paragraph 3 of this Article and to Article 6, products which are not wholly obtained in a Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Annex II for the goods concerned are fulfilled.

2. If a product which has obtained originating status in a Party in accordance with paragraph 1 is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.

3. The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product.

However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the Parties may authorise exporters to calculate the ex-works price of the product and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into account the fluctuations in costs and currency rates.

4. Where the second subparagraph of paragraph 3 applies, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the same products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the same products over the preceding fiscal year as defined in the exporting Party, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.

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5. Exporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference.

They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.

6. The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials, respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.

Article 5 Tolerance rule

1. By way of derogation from Article 4 and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed:

(a) 15 % of the net weight of the product falling within Chapter 2 and Chapters 4 to 24, other than processed fishery products of Chapter 16;

(b) 15 % of the ex-works price of the product for products other than those covered by point (a).

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System, for which the tolerances mentioned in Notes 6 and 7 of Annex I shall apply.

2. Paragraph 1 of this Article shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex II.

3. Paragraphs 1 and 2 of this Article shall not apply to products wholly obtained in a Party within the meaning of Article 3. However, without prejudice to Article 6 and Article 9(1), the tolerance provided for in those provisions shall nevertheless apply to products for which the rule laid down in the list in Annex II requires that the materials which are used in the manufacture of those products are wholly obtained.

Article 6 Insufficient working or processing

1. Without prejudice to paragraph 2 of this Article, the following operations shall be considered to be insufficient working or processing to confer the status of an originating product, whether or not the requirements of Article 4 are

satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage;

(b) breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

(f) husking and partial or total milling of rice; polishing, and glazing of cereals and rice;

(g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);

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(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different kinds;

(n) mixing of sugar with any material;

(o) simple addition of water or dilution or dehydration or denaturation of products;

(p) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(q) slaughter of animals;

(r) a combination of two or more operations specified in points (a) to (q).

2. All the operations carried out in the exporting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 7 Cumulation of origin

1. Without prejudice to Article 2, products shall be considered as originating in the exporting Party when exported to the other Party if they are obtained there, incorporating materials originating in any applying Contracting Party other than the exporting Party provided that the working or processing carried out in the exporting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in any other applying Contracting Party, shall be considered as originating in the exporting Party only where the value added there is greater than the value of the materials used originating in any of the other applying Contracting Parties. If this is not so, the product obtained shall be considered as originating in the applying Contracting Party which accounts for the highest value of originating materials used in the manufacture in the exporting Party.

3. Without prejudice to Article 2, and with the exclusion of products falling within Chapters 50 to 63, working or processing carried out in an applying Contracting Party other than the exporting Party shall be considered as having been carried out in the exporting Party when the products obtained undergo subsequent working or processing in this exporting Party.

4. Without prejudice to Article 2, for products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between the Parties, working or processing carried out in the importing Party shall be considered as having been carried out in the exporting Party when the products undergo subsequent working or processing in this exporting Party.

For the purpose of this paragraph, the participants in the European Union’s Stabilisation and Association process and the Republic of Moldova are to be considered as one applying Contracting Party.

5. The Parties may opt to extend the application of paragraph 3 of this Article to importation of products falling within Chapters 50 to 63 unilaterally. A Party that opts for such extension shall notify the other Party and inform the European Commission in accordance with Article 8(3).

6. For the purpose of cumulation within the meaning of paragraphs 3 to 5 of this Article, the originating products shall be considered as originating in the exporting Party only if the working or processing undergone there goes beyond the operations referred to in Article 6.

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7. Products originating in one of the applying Contracting Parties referred to in paragraph 1 which do not undergo any working or processing in the exporting Party shall retain their origin if exported into one of the other applying Contracting Parties.

Article 8 Conditions for the application of cumulation of origin

1. The cumulation provided for in Article 7 may be applied only provided that:

(a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994

(GATT) is applicable between the applying Contracting Parties involved in the acquisition of the originating status and the applying Contracting Party of destination; and

(b) goods have obtained originating status by the application of rules of origin identical to those given in these Rules.

2. Notwithstanding point (b) of paragraph 1, the cumulation provided for in Article 7 of this Appendix may be applied to goods classified under Chapters 1, 3 and 16 (for processed fishery products) and Chapters 25 to 97 of the Harmonised System that have obtained originating status through the application of rules of origin in accordance with Appendix I to the Convention and the relevant provisions of Appendix II to the Convention(1), provided that those goods are originating in an applying Contracting Party for which cumulation is possible.

3. Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in the Official Journal of the European Union (C series) and in an official publication in Morocco, in accordance with its own procedures.

The cumulation provided for in Article 7 shall apply from the date indicated in those notices.

The Parties shall provide the European Commission with details of the relevant agreements concluded with other applying Contracting Parties including the dates of entry into force of these Rules.

4. The proof of origin should include the statement in English “CUMULATION APPLIED WITH (name of the relevant applying Contracting Party/Parties in English)” when products obtained the originating status by application of cumulation of origin in accordance with Article 7.

In cases where a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in Box 7 of the movement certificate EUR.1.

5. The Parties may decide, for the products exported to them that obtained the originating status in the exporting Party by application of cumulation of origin in accordance with Article 7, to waive the obligation of including on the proof of origin the statement referred to in paragraph 4 of this Article.

The Parties shall notify the waiver to the European Commission in accordance with paragraph 3 of this Article.

Article 9 Unit of qualification

1. The unit of qualification for the application of these Rules shall be the particular product which is considered to be the basic unit when determining classification using the nomenclature of the Harmonised System. It follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each individual item shall be taken into account when applying these Rules.

(1) OJ EU L 54, 26.2.2013, p. 4.

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2. Where under General Rule 5 of the Harmonised System packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

3. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the ex-works price thereof shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10 Sets Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating.

When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 11 Neutral elements In order to determine whether a product is an originating product, no account shall be taken of the origin of the following

which might be used in its manufacture:

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product.

Article 12 Accounting segregation

1. If originating and non-originating fungible materials are used in the working or processing of a product, economic operators may ensure the management of materials using the accounting segregation method, without keeping the materials on separate stocks.

2. Economic operators may ensure the management of originating and non-originating fungible products of heading 1701 using the accounting segregation method, without keeping the products on separate stocks.

3. The Parties may require that the application of accounting segregation is subject to prior authorisation by the Customs authorities. The Customs authorities may grant the authorisation subject to any conditions they deem appropriate and shall monitor the use made of the authorisation. The Customs authorities may withdraw the authorisation whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in these Rules.

Through the use of accounting segregation it must be ensured that, at any time, no more products can be considered as “originating in the exporting Party” than would have been the case if a method of physical segregation of the stocks had been used.

The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the exporting Party.

4. The beneficiary of the method referred to in paragraphs 1 and 2 shall make out or apply for proofs of origin for the quantity of products which may be considered as originating in the exporting Party. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 13/106EN OJ L, 31.12.2025 TITLE III TERRITORIAL REQUIREMENTS Article 13 Principle of territoriality

1. The conditions set out in Title II shall be fulfilled without any interruption in the Party concerned.

2. If originating products exported from a Party to another country are returned, they shall be considered to be non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the products returned are the same as those which were exported; and

(b) they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.

3. The obtention of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the exporting Party on materials exported from this Party and subsequently re-imported there, provided:

(a) those materials are wholly obtained in the exporting Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and

(b) it can be demonstrated to the satisfaction of the customs authorities that:

(i) the re-imported products have been obtained by working or processing the exported materials; and

(ii) the total added value acquired outside the exporting Party by applying this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.

4. For the purposes of paragraph 3 of this Article, the conditions for obtaining originating status set out in Title II shall not apply to working or processing done outside the exporting Party. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the exporting Party, taken together with the total added value acquired outside this Party by applying this Article, shall not exceed the stated percentage.

5. For the purposes of applying paragraphs 3 and 4, “total added value” shall be taken to mean all costs arising outside the exporting Party, including the value of the materials incorporated there.

6. Paragraphs 3 and 4 of this Article shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 5 is applied.

7. Any working or processing of the kind covered by this Article and done outside the exporting Party shall be done under the outward processing arrangements, or similar arrangements.

Article 14 Non-alteration

1. The preferential treatment provided for under the Agreement shall apply only to products satisfying the requirements of these Rules and declared for importation in a Party provided that those products are the same as those exported from the exporting Party. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing Party carried out under customs supervision in the third country(ies) of transit or splitting prior to being declared for home use.

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2. Storage of products or consignments may take place provided they remain under customs supervision in the third country(ies) of transit.

3. Without prejudice to Title V of this Appendix, the splitting of consignments may take place, provided they remain under customs supervision in the third country(ies) of splitting.

4. In the case of doubt, the importing Party may request the importer or its representative to submit at any time all appropriate documents to provide evidence of compliance with this Article, which may be given by any documentary evidence, and notably by:

(a) contractual transport documents such as bills of lading;

(b) factual or concrete evidence based on marking or numbering of packages;

(c) a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the country(ies) of transit or splitting; or

(d) any evidence related to the goods themselves.

Article 15 Exhibitions

1. Originating products, sent for exhibition in a country other than with which cumulation is applicable in accordance with Articles 7 and 8 and sold after the exhibition for importation in a Party, shall benefit on importation from the relevant

agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned the products from a Party to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in another Party;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin shall be issued or made out in accordance with Title V of this Appendix and submitted to the customs authorities of the importing Party in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV DRAWBACK OR EXEMPTION Article 16 Drawback of or exemption from customs duties

1. Non-originating materials used in the manufacture of products falling within Chapters 50 to 63 of the Harmonised System originating in a Party for which a proof of origin is issued or made out in accordance with Title V of this Appendix shall not be subject in the exporting Party to drawback of or exemption from customs duties of whatever kind.

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2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the exporting Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4. The prohibition in paragraph 1 of this Article shall not apply to trade between the Parties for products that obtained originating status by application of cumulation of origin covered by Article 7(4) or (5).

5. The prohibition set out in paragraph 1 shall not apply in bilateral trade between the Parties without the application of cumulation with materials originating in any other applying Contracting Party.

TITLE V PROOF OF ORIGIN Article 17 General requirements

1. Products originating in one of the Parties shall, on importation into the other Party, benefit from the provisions of the

Agreement upon submission of one of the following proofs of origin:

(a) a movement certificate EUR.1, a specimen of which appears in Annex IV to this Appendix;

(b) in the cases specified in Article 18(1), a declaration (subsequently referred to as the “origin declaration”) given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex III to this Appendix.

2. Notwithstanding paragraph 1 of this Article, originating products within the meaning of these Rules shall, in the cases specified in Article 27, benefit from the provisions of the Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article.

3. Without prejudice to paragraph 1, the Parties may agree that, for the preferential trade between them, proofs of origin listed in points (a) and (b) of that paragraph are replaced by statements on origin made out by exporters registered in an electronic database in accordance with the internal legislation of the Parties.

The use of a statement on origin made out by the exporters registered in an electronic database agreed by two or more applying Contracting Parties shall not impede the use of diagonal cumulation with other applying Contracting Parties.

4. For the purposes of paragraph 1, the Parties may agree to establish a system that allows proofs of origin listed in points (a) and (b) of paragraph 1 to be issued electronically and/or submitted electronically.

5. For the purpose of Article 7, if Article 8(5) applies, the exporter established in an applying Contracting Party who issues, or applies for, a proof of origin on the basis of another proof of origin which benefits from a waiver from the obligation to include the statement as otherwise required by Article 8(4) shall take all necessary steps to ensure that the conditions for applying cumulation are fulfilled and shall be prepared to submit all relevant documents to the customs authorities.

Article 18 Conditions for making out an origin declaration

1. An origin declaration as referred to in point (b) of Article 17(1) may be made out:

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(b) by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000.

2. An origin declaration may be made out if the products can be considered as originating in an applying Contracting Party and fulfil the other requirements of these Rules.

3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of these Rules.

4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex III to this Appendix, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.

6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (the “retrospective origin declaration”) on condition that it is presented in the importing country within two years after the importation of the products to which it relates.

Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the exporting Party of the products.

Article 19 Approved exporter

1. The customs authorities of the exporting Party may, subject to national requirements, authorise any exporter established in that Party (the “approved exporter”), to make out origin declarations irrespective of the value of the products concerned.

2. An exporter who requests such authorisation must offer, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of these Rules.

3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.

4. The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2.

Article 20 Procedure for issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.

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2. For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV to this Appendix. Those forms shall be completed in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.

3. The movement certificate EUR.1 shall include the statement in English “REVISED RULES” in Box 7.

4. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of these Rules.

5. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party if the products concerned can be considered as products originating and fulfil the other requirements of these Rules.

6. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of these Rules. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

7. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the movement certificate EUR.1.

8. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 21 Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 20(8), a movement certificate EUR.1 may be issued after exportation of the products to

which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons;

(c) the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3);

(d) a movement certificate EUR.1 or EUR.MED was issued in accordance with the rules of the Convention for products that are also originating in accordance with these Rules; the exporter shall take all necessary steps to ensure that the conditions to apply cumulation are fulfilled and be prepared to submit to the customs authorities all relevant documents proving that the product is originating in accordance with these Rules; or

(e) a movement certificate EUR.1 was issued on the basis of Article 8(5) and the application of Article 8(4) is required at importation in another applying Contracting Party.

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2. For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3. The customs authorities may issue a movement certificate EUR.1 retrospectively within two years from the date of exportation and only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file.

4. In addition to the requirement under Article 20(3), movement certificates EUR.1 issued retrospectively shall be

endorsed with the following phrase in English: “ISSUED RETROSPECTIVELY”.

5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.

Article 22 Issue of a duplicate movement certificate EUR.1

1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2. In addition to the requirement under Article 20(3), the duplicate issued in accordance with paragraph 1 of this Article

shall be endorsed with the following word in English: “DUPLICATE”.

3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.

4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 23 Validity of proof of origin

1. A proof of origin shall be valid for ten months from the date of issue or making out in the exporting Party, and shall be submitted within that period to the customs authorities of the importing Party.

2. Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where failure to submit those documents by the final date set is due to exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of origin where the products have been presented to customs before the said final date.

Article 24 Free zones

1. The Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2. By way of derogation from paragraph 1, when products originating in an applying Contracting Party are imported into a free zone under cover of a proof of origin and undergo treatment or processing, a new proof or origin may be issued or made out, if the treatment or processing undergone complies with these Rules.

Article 25 Importation requirements Proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 19/106EN OJ L, 31.12.2025 Article 26 Importation by instalments Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.

Article 27 Exemption from proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of these Rules and where there is no doubt as to the veracity of such a declaration.

2. Imports shall not be considered as imports by way of trade if all the following conditions are met:

(a) the imports are occasional;

(b) the imports consist solely of products for the personal use of the recipients or travellers or their families;

(c) it is evident from the nature and quantity of the products that no commercial purpose is in view.

3. The total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.

Article 28 Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted.

2. Obvious formal errors such as typing errors on a proof of origin shall not cause the documents referred to in paragraph 1 to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in those documents.

Article 29 Supplier’s declarations

1. When a movement certificate EUR.1 is issued or an origin declaration is made out in a Party for originating products, in the manufacture of which goods coming from another applying Contracting Party which have undergone working or processing there without having obtained preferential originating status have been used in accordance with Article 7(3) or

(4) account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.

2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in an applying Contracting Party by the goods concerned for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the exporting Party and fulfil the other requirements of these Rules.

3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4 of this Article, be made out by the supplier for each consignment of goods in the form prescribed in Annex VI on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.

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4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in an applying Contracting Party is expected to remain constant for a period of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods (the “long-term supplier’s declaration”). A long-term supplier’s declaration may normally be valid for a period of up to two years from the date of making out the declaration.

The customs authorities of the applying Contracting Party where the declaration is made out lay down the conditions under which longer periods may be used. The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex VII and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment. The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the goods supplied.

5. The supplier’s declarations referred to in paragraphs 3 and 4 of this Article shall be typed or printed using one of the languages of the Agreement, in accordance with the national law of the applying Contracting Party where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.

6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the applying Contracting Party where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.

Article 30 Amounts expressed in euro

1. For the purposes of application of the point (b) of Article 18(1) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Parties equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from the point (b) of Article 18(1) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.

4. A Party may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A Party may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.

5. The amounts expressed in euro shall be reviewed by the Association Committee at the request of a Party. When carrying out that review, the Association Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.

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1. An exporter who has made out an origin declaration or has applied for a movement certificate EUR.1 shall keep a hard copy or an electronic version of those proofs of origin and all documents supporting the originating status of the product, for at least three years from the date of issuance or making out of the origin declaration.

2. The supplier making out a supplier’s declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the documents referred to in Article 29(6) for at least three years.

The supplier making out a long-term supplier’s declaration shall keep copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 29(6) for at least three years. That period shall begin from the date of expiry of validity of the long-term supplier’s declaration.

3. For the purposes of paragraph 1 of this Article, the documents supporting the originating status, inter alia, are the

following:

(a) direct evidence of the processes carried out by the exporter or supplier to obtain the product, contained, for example, in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in the relevant applying Contracting Party in accordance with its national legislation;

(c) documents proving the working or processing of materials in the relevant Party, made out or issued in that Party in accordance with its national legislation;

(d) origin declarations or movement certificates EUR.1 proving the originating status of materials used, made out or issued in the Parties in accordance with these Rules;

(e) appropriate evidence concerning working or processing undergone outside the Parties by application of Articles 13 and 14, proving the fulfilment of the requirements of those Articles.

4. The customs authorities of the exporting Party issuing movement certificates EUR.1 shall keep the application form referred to in Article 20(2) for at least three years.

5. The customs authorities of the importing Party shall keep the origin declarations and the movement certificates EUR.1 submitted to them for at least three years.

6. Supplier’s declarations proving the working or processing undergone in an applying Contracting Party by materials used, made out in that applying Contracting Party, shall be treated as a document referred to in Article 18(3), Article 20(4) and Article 29(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in that applying Contracting Party and fulfil the other requirements of these Rules.

Article 32 Dispute settlement Where disputes arise in relation to the verification procedures under Articles 34 and 35, or in relation to the interpretation of this Appendix, which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out the verification, they shall be submitted to the Association Committee.

22/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 In all cases the settlement of disputes between the importer and the customs authorities of the importing Party shall take place in accordance with the legislation of that country.

TITLE VII ADMINISTRATIVE COOPERATION Article 33

Notification and cooperation

1. The customs authorities of the Parties shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1, with the models of the authorisation numbers granted to approved exporters and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations.

2. In order to ensure the proper application of these Rules, the Parties shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations, the supplier’s declarations and the correctness of the information given in those documents.

Article 34 Verification of proofs of origin

1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of these Rules.

2. When they make a request for subsequent verification, the customs authorities of the importing Party shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of those documents, to the customs authorities of the exporting Party giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3. The verification shall be carried out by the customs authorities of the exporting Party. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.

4. If the customs authorities of the importing Party decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in one of the Parties and fulfil the other requirements of these Rules.

6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 35 Verification of supplier’s declarations

1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random or whenever the customs authorities of a Party where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in that document.

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2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Party referred to in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoice(s), delivery note(s) or other commercial document(s) concerning goods covered by such declaration, to the customs authorities of the applying Contracting Party where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.

They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is incorrect.

3. The verification shall be carried out by the customs authorities of the applying Contracting Party where the supplier’s declaration or the long-term supplier’s declaration was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.

4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.

Article 36 Penalties Each Party shall provide for the imposition of criminal, civil or administrative penalties for violations of its national legislation related to these Rules.

TITLE VIII APPLICATION OF APPENDIX A Article 37 European Economic Area Goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area shall be considered as originating in the European Union, Iceland, Liechtenstein or Norway (the “EEA Parties”) when exported respectively from the European Union, Iceland, Liechtenstein or Norway to Morocco,

provided that free-trade agreements using these Rules are applicable between Morocco and the EEA Parties.

Article 38 Liechtenstein Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between Switzerland and Liechtenstein, be considered as originating in Switzerland.

Article 39 Republic of San Marino Without prejudice to Article 2, a product originating in the Republic of San Marino shall, due to the customs union between the European Union and the Republic of San Marino, be considered as originating in the European Union.

Article 40 Principality of Andorra Without prejudice to Article 2, a product originating in the Principality of Andorra classified under Chapters 25 to 97 of the Harmonised System shall, due to the customs union between the European Union and the Principality of Andorra, be considered as originating in the European Union.

24/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 Article 41 Ceuta and Melilla

1. For the purposes of these Rules, the term “European Union” shall not cover Ceuta and Melilla.

2. Products originating according to the transitional rules of this Agreement, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act concerning the conditions of accession of the Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties(2). In exchange, products covered by the Agreement and originating in Ceuta and Melilla shall be granted the same customs regime as that which is granted to products imported from and originating in the European Union.

3. For the purposes of paragraph 2 of this Article concerning products originating in Ceuta and Melilla, these Rules shall apply mutatis mutandis subject to the special conditions set out in Annex V.

(2) OJ EC L 302, 15.11.1985, p. 23.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 25/106EN OJ L, 31.12.2025 ANNEX I Introductory notes to the list in Annex II Note 1 – General introduction The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of Title II of this Appendix. There are four different types of rules, which vary according to the

product:

(a) through working or processing a maximum content of non-originating materials is not exceeded;

(b) through working or processing the 4-digit Harmonised System heading or 6-digit Harmonised System subheading of the manufactured products becomes different from the 4-digit Harmonised System heading or 6-digit subheading respectively of the materials used;

(c) a specific working or processing operation is carried out;

(d) working or processing is carried out on certain wholly obtained materials.

Note 2 – The structure of the list

2.1. The first two columns in the list describe the product obtained. The column (1) gives the heading number or chapter number used in the Harmonised System and the column (2) gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column (3). Where, in some cases, the entry in the column (1) is preceded by an “ex”, this signifies that the rules in column (3) apply only to the part of that heading as described in column (2).

2.2. Where several heading numbers are grouped together in column (1) or a chapter number is given and the description of products in column (2) is therefore given in general terms, the adjacent rules in column (3) apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column (1).

2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column (3).

2.4. Where two alternative rules are set out in column (3), separated by “or”, it is at the choice of the exporter which one to use.

Note 3 – Examples of how to apply the rules

3.1. Article 4 of Title II of this Appendix, concerning products having obtained originating status which are used in the manufacture of other products, shall apply, regardless of whether that status has been obtained inside the factory where those products are used or in another factory in a Party.

3.2. Pursuant to Article 6 of Title II of this Appendix, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.

Subject to Article 6 of Title II of this Appendix, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status.

Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.

26/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not.

Example: when the list-rule for Chapter 19 requires that “non-originating materials of headings 1101 to 1108 cannot exceed 20 % weight”, the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier stage of manufacture) is not limited.

3.3. Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any heading”, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.

However, the expression “Manufacture from materials of any heading, including other materials of heading …” or “Manufacture from materials of any heading, including other materials of the same heading as the product” means that materials of any heading(s) may be used, except those of the same description as the product as given in column (2) of the list.

3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.

3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy this.

3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then those percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages shall not be exceeded, in relation to the particular materials to which they apply.

Note 4 – General provisions concerning certain agricultural goods

4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a Party shall be treated as originating in the territory of that Party, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants.

4.2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.

Note 5 – Terminology used in respect of certain textile products

5.1. The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.

5.2. The term “natural fibres” includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.

5.3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.

5.4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

5.5. Printing (when combined with Weaving, Knitting/Crocheting, Tufting or Flocking) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques.

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5.6. Printing (as standalone operation) is defined as a technique by which an objectively assessed function, like colour, design, technical performance, is given to a textile substrate with a permanent character, using screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product.

Note 6 – Tolerances applicable to products made of a mixture of textile materials

6.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column (3) shall not be applied to any basic textile materials used in the manufacture of that product and which, taken together, represent 15 % or less of the total weight of all the basic textile materials used (See also Notes 6.3 and 6.4).

6.2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials: — silk; — wool; — coarse animal hair; — fine animal hair; — horsehair; — cotton; — paper-making materials and paper; — flax; — true hemp; — jute and other textile bast fibres;

— sisal and other textile fibres of the genus Agave; — coconut, abaca, ramie and other vegetable textile fibres; — synthetic man-made filament fibres of polypropylene; — synthetic man-made filament fibres of polyester;

— synthetic man-made filament fibres of polyamide; — synthetic man-made filament fibres of polyacrylonitrile; — synthetic man-made filament fibres of polyimide; — synthetic man-made filament fibres of polytetrafluoroethylene;

— synthetic man-made filament fibres of poly(phenylene sulphide); — synthetic man-made filament fibres of poly(vinyl chloride); — other synthetic man-made filament fibres; — artificial man-made filament fibres of viscose;

— other artificial man-made filament fibres; — current-conducting filaments; — synthetic man-made staple fibres of polypropylene;

28/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 — synthetic man-made staple fibres of polyester; — synthetic man-made staple fibres of polyamide; — synthetic man-made staple fibres of polyacrylonitrile;

— synthetic man-made staple fibres of polyimide; — synthetic man-made staple fibres of polytetrafluoroethylene; — synthetic man-made staple fibres of poly(phenylene sulphide); — synthetic man-made staple fibres of poly(vinyl chloride);

— other synthetic man-made staple fibres; — artificial man-made staple fibres of viscose; — other artificial man-made staple fibres; — yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;

— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;

— other products of heading 5605; — glass fibres; — metal fibres; — mineral fibres.

6.3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20 % in respect of this yarn.

6.4. In the case of products incorporating a “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip.

Note 7 – Other tolerances applicable to certain textile products

7.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings) which do not satisfy the rule set out in the list in column (3) for the made-up product concerned may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 15 % of the ex-works price of the product.

7.2. Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.

7.3. Where a percentage rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 29/106EN OJ L, 31.12.2025 Note 8 – Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27

8.1. For the purposes of headings ex 2707 and 2713, the “specific processes” are the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

8.2. For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:

(a) vacuum-distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation;

(j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);

(k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 oC, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 oC, by the ASTM D 86 method;

(n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush discharge;

(o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

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8.3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of those operations or like operations, do not confer origin.

Note 9 – Definition of specific processes and operations carried out in respect of certain products

9.1. Products falling within Chapter 30 obtained in a Party by using cell cultures, shall be considered as originating in that Party. “Cell culture” is defined as the cultivation of human, animal and plant cells under controlled conditions (such as defined temperatures, growth medium, gas mixture, pH) outside a living organism.

9.2. Products falling within Chapters 29 (except for: 2905 43-2905 44), 30, 32, 33 (except for: 3302 10, 3301), 34, 35 (except for: 35 01, 3502 11-3502 19, 3502 20, 35 05), 36, 37, 38 (except for: 3809 10, 38 23, 3824 60, 38 26) and 39 (except for: 39 16-39 26) obtained in a Party by fermentation shall be considered as originating in that Party.

“Fermentation” is a biotechnological process in which human, animal, plant cells, bacteria, yeasts, fungi or enzymes are used to produce products falling within Chapters 29 to 39.

9.3. The following processing operations are considered sufficient according to paragraph 1 of Article 4 for products falling within Chapters 28, 29 (except for: 2905 43-2905 44), 30, 32, 33 (except for: 3302 10, 3301), 34, 35 (except

for: 35 01, 3502 11-3502 19, 3502 20, 35 05), 36, 37, 38 (except for: 3809 10, 38 23, 3824 60, 38 26) and 39 (except for: 39 16-39 26):

Chemical reaction: A “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. A chemical reaction may be expressed by a change of the “CAS number”.

The following processes should not be considered for purposes of origin: (a) dissolving in water or other solvents;

(b) the elimination of solvents, including solvent water; or (c) the addition or elimination of water of crystallization. A chemical reaction as defined above is to be considered as origin conferring.

Mixtures and Blends: The deliberate and proportionally controlled mixing or blending (including dispersing) of materials, other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is to be considered to be as origin conferring.

Purification: Purification is to be considered as origin conferring provided that purification occurring in the

territory of one or both of the Parties results in one of the following criteria being satisfied:

(a) purification of a good resulting in the elimination of at least 80 % of the content of existing impurities; or

(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the following

applications:

(i) pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances;

(ii) chemical products and reagents for analytical, diagnostic or laboratory uses;

(iii) elements and components for use in micro-electronics;

(iv) specialised optical uses;

(v) biotechnical use (e.g., in cell culturing, in genetic technology, or as a catalyst);

(vi) carriers used in a separation process; or

(vii) nuclear grade uses.

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Change in particle size: The deliberate and controlled modification in particle size of a good, other than by merely crushing or pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area which is relevant to the purposes of the resulting good and having different physical or chemical characteristics from the input materials is to be considered as origin conferring.

Standard materials: Standard materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer. The production of standard materials is to be considered as origin conferring.

Isomer separation: The isolation or separation of isomers from a mixture of isomers is to be considered as origin conferring.

32/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojANNEX II List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 1 Live animals All the animals of Chapter 1 shall be wholly obtained

Chapter 2 Meat and edible meat offal Manufacture in which all the meat and edible meat offal in the products of this

Chapter is wholly obtained

Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Manufacture in which all the materials of Chapter 3 used are wholly obtained

Chapter 4 Dairy produce; birds’ eggs, natural honey; edible products of animal origin, not Manufacture in which all the materials of Chapter 4 used are wholly obtained elsewhere specified or included ex Chapter 5 Products of animal origin, not elsewhere specified or included; except for: Manufacture from materials of any heading ex 0511 91 Inedible fish eggs and roes All the eggs and roes are wholly obtained

Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental Manufacture in which all the materials of Chapter 6 used are wholly obtained foliage

Chapter 7 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used are wholly obtained

Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which all the fruit, nuts and peels of citrus fruits or melons of

Chapter 8 used are wholly obtained

Chapter 9 Coffee, tea, maté and spices Manufacture from materials of any heading

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used are wholly obtained

Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Manufacture in which all the materials of Chapters 8, 10 and 11, headings 0701, 0714, 2302 and 2303, and subheading 0710 10 used are wholly obtained

Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or Manufacture from materials of any heading, except that of the product medicinal plants; straw and fodder ex Chapter 13 Lac; gums, resins and other vegetable saps and extracts; except for: Manufacture from materials of any heading ex 1302 Pectic substances, pectinates and pectates Manufacture from materials of any heading and in which the weight of sugar used does not exceed 40 % of the weight of the final product

Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Manufacture from materials of any heading ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; Manufacture from materials of any heading, except that of the product(5) animal or vegetable waxes; except for:

1504 to 1506 Fats and oils and their fractions, of fish or marine mammals; wool grease and fatty Manufacture from materials of any heading substances derived therefrom (including lanolin); other animal fats and oils and their fractions, whether or not refined, but not chemically modified 1508 Groundnut oil and its fractions, whether or not refined, but not chemically Manufacture from materials of any subheading, except that of the product(5) modified 1509 and 1510 Olive oil and its fractions Manufacture in which all the vegetable materials used are wholly obtained 1511 Palm oil and its fractions, whether or not refined, but not chemically modified Manufacture from materials of any subheading, except that of the product(5) 34/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 1512 Sunflower seed oils and their fractions: — for technical or industrial uses other than the manufacture of foodstuffs for Manufacture from materials of any heading, except that of the product human consumption — other Manufacture in which all the vegetable materials used are wholly obtained 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether Manufacture from materials of any subheading, except that of the product(5) or not refined, but not chemically modified ex 1516 Fats and oils and their fractions, of fish Manufacture from materials of any heading 1520 Glycerol, crude; glycerol waters and glycerol lyes Manufacture from materials of any heading

Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic Manufacture in which all the materials of Chapter 2, 3 and 16 used are wholly invertebrates obtained ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture from materials of any heading, except that of the product 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter;

artificial honey, whether or not mixed with natural honey; caramel: — Chemically-pure maltose and fructose Manufacture from materials of any heading, including other materials of heading 1702 — Other Manufacture from materials of any heading, except that of the product, in which the weight of the materials of heading 1101 to 1108, 1701 and 1703 used does not exceed 30 % of the weight of the final product

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 1704 Sugar confectionery (including white chocolate), not containing cocoa Manufacture from materials of any heading, except that of the product, in which: — the weight of sugar used does not exceed 40 % of the weight of the final product or — the value of sugar used does not exceed 30 % of the ex-works price of the product ex Chapter 18 Cocoa and cocoa preparations; except for: Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product ex 1806 Chocolate and other food preparations containing cocoa; except for: Manufacture from materials of any heading, except that of the product, in which:

— the weight of sugar used does not exceed 40 % of the weight of the final product or — the value of sugar used does not exceed 30 % of the ex-works price of the product 1806 10 Cocoa powder, containing added sugar or other sweetening matters Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product 36/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or

included: — Malt extract Manufacture from cereals of Chapter 10 — Other Manufacture from materials of any heading, except that of the product, in which the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or Manufacture from materials of any heading, except that of the product, in which:

otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, — the weight of the materials of headings 1006 and 1101 to 1108 used does not cannelloni; couscous, whether or not prepared exceed 20 % of the weight of the final product, and — the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product 1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, Manufacture from materials of any heading, except potato starch of heading 1108 pearls, siftings or similar forms 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products Manufacture from materials of any heading, except that of the product, in which:

(for example, corn flakes); cereals (other than maize (corn)) in grain form or in the — the weight of the materials of headings 1006 and 1101 to 1108 used does not form of flakes or other worked grains (except flour, groats and meal), pre-cooked or exceed 20 % of the weight of the final product, and otherwise prepared, not elsewhere specified or included — the weight of sugar used does not exceed 40 % of the weight of the final product

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 1905 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing Manufacture from materials of any heading, except that of the product, in which the cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, weight of the materials of headings 1006 and 1101 to 1108 used does not exceed sealing wafers, rice paper and similar products 20 % of the weight of the final product ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for: Manufacture from materials of any heading, except that of the product 2002 and 2003 Tomatoes, mushrooms and truffles prepared or preserved otherwise than by Manufacture from materials of any heading, except that of the product, in which all vinegar or acetic acid the materials of Chapter 7 used are wholly obtained 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar Manufacture from materials of any heading, except that of the product, in which the (drained, glacé or crystallized) weight of sugar used does not exceed 40 % of the weight of the final product 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by Manufacture from materials of any heading, except that of the product, in which the cooking, whether or not containing added sugar or other sweetening matter weight of sugar used does not exceed 40 % of the weight of the final product ex 2008 Products, other than: Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product — Nuts, not containing added sugar or spirits — Peanut butter; mixtures based on cereals; palm hearts; maize (corn) — Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not Manufacture from materials of any heading, except that of the product, in which the containing added spirit, whether or not containing added sugar or other sweetening weight of sugar used does not exceed 40 % of the weight of the final product matter 38/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture from materials of any heading, except that of the product 2103 — Sauces and preparations therefor; mixed condiments and mixed seasonings Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used — Mustard flour and meal and prepared mustard Manufacture from materials of any heading 2105 Ice cream and other edible ice, whether or not containing cocoa Manufacture from materials of any heading, except that of the product, in which:

— the individual weight of sugar and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product and — the total combined weight of sugar and of the materials of Chapter 4 used does not exceed 60 % of the weight of the final product 2106 Food preparations not elsewhere specified or included Manufacture from materials of any heading, except that of the product, in which the weight of sugar used does not exceed 40 % of the weight of the final product ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture from materials of any heading, except that of the product, in which all the materials of subheadings 0806 10, 2009 61, 2009 69 used are wholly obtained 2202 Waters, including mineral waters and aerated waters, containing added sugar or Manufacture from materials of any heading, except that of the product other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 2207 and 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of higher or less than Manufacture from materials of any heading, except heading 2207 or 2208, in which 80 % vol; spirits, liqueurs and other spirituous beverages all the materials of subheadings 0806 10, 2009 61, 2009 69 used are wholly obtained

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except for: Manufacture from materials of any heading, except that of the product 2309 Preparations of a kind used in animal feeding Manufacture in which:

— all the materials of Chapters 2 and 3 used are wholly obtained, — the weight of materials of Chapters 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product, — the individual weight of sugar and the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and — the total combined weight of sugar and the materials of Chapter 4 used does not exceed 50 % of the weight of the final product ex Chapter 24 Tobacco and manufactured tobacco substitutes; except for: Manufacture from materials of any heading in which the weight of materials of heading 2401 does not exceed 30 % of the total weight of materials of Chapter 24 used 2401 Unmanufactured tobacco; tobacco refuse Manufacture in which all materials of heading 2401 are wholly obtained ex 2402 Cigarettes, of tobacco or of tobacco substitutes Manufacture from materials of any heading, except that of the product and of smoking tobacco of subheading 2403 19, in which at least 10 % by weight of all materials of heading 2401 used is wholly obtained ex 2403 Products intended for inhalation through heated delivery or other means, without Manufacture from materials of any heading, except that of the product, in which at combustion least 10 % by weight of all materials of heading 2401 used is wholly obtained(6) 40/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex 2519 Crushed natural magnesium carbonate (magnesite), in hermetically-sealed Manufacture from materials of any heading, except that of the product. However, containers, and magnesium oxide, whether or not pure, other than fused magnesia natural magnesium carbonate (magnesite) may be used or dead-burned (sintered) magnesia

Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that of the product ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; Manufacture from materials of any heading, except that of the product mineral waxes; except for:

or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the Operations of refining and/or one or more specific process(es)(1) non-aromatic constituents, being oils similar to mineral oils obtained by distillation or of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 oC (including mixtures of petroleum spirit and benzole), Other operations in which all the materials used are classified within a heading other for use as power or heating fuels than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 41/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; Operations of refining and/or one or more specific process(es)(1) preparations not elsewhere specified or included, containing by weight 70 % or or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2711 Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more specific process(es)(1) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2712 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, Operations of refining and/or one or more specific process(es)(1) lignite wax, peat wax, other mineral waxes, and similar products obtained by or synthesis or by other processes, whether or not coloured Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils Operations of refining and/or one or more specific process(es)(1) obtained from bituminous minerals or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 42/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of Manufacture from materials of any heading, except that of the product. However, rare-earth metals, of radioactive elements or of isotopes materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 29 Organic chemicals; except for: Specific process(es)(4) or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 2901 Acyclic hydrocarbons for use as power or heating fuels Specific process(es)(4) or Operations of refining and/or one or more specific process(es)(1) or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as Specific process(es)(4) power or heating fuels or Operations of refining and/or one or more specific process(es)(1) or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ex 2905 Metal alcoholates of alcohols of this heading and of ethanol Specific process(es)(4) or Manufacture from materials of any heading, including other materials of heading

2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 30 Pharmaceutical products Specific process(es)(4) or Manufacture from materials of any heading 44/106

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(1) (2) (3)

Chapter 31 Fertilizers Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other Specific process(es)(4) colouring matter; paints and varnishes; putty and other mastics; inks or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Specific process(es)(4) or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, Specific process(es)(4) artificial waxes, prepared waxes, polishing or scouring preparations, candles and or similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Specific process(es)(4) or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible Specific process(es)(4) preparations or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 46/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

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Chapter 37 Photographic or cinematographic goods Specific process(es)(4) or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 38 Miscellaneous chemical products; except for: Specific process(es)(4) or Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, Specific process(es)(4) anti-corrosive preparations and other prepared additives, for mineral oils (including or gasoline) or for other liquids used for the same purposes as mineral oils:

— Prepared additives for lubricating oil, containing petroleum oils or oils obtained Manufacture in which the value of all the materials of heading 3811 used does not from bituminous minerals exceed 50 % of the ex-works price of the product

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http://data.europa.eu/eli/dec/2025/2664/oj 47/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 3824 99 and Biodiesel Manufacture in which biodiesel is obtained through transesterification and/or ex 3826 00 esterification or through hydro-treatment

Chapter 39 Plastics and articles thereof Specific process(es)(4) or Manufacture from materials of any heading, except that of the product. However, materials of the same subheading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 4012 Retreaded pneumatic, solid or cushion tyres, of rubber Retreading of used tyres ex Chapter 41 Raw hides and skins (other than furskins) and leather; except for: Manufacture from materials of any heading, except that of the product 4104 to 4106 Tanned or crust hides and skins, without wool or hair on, whether or not split, but Re-tanning of tanned leather not further prepared or Manufacture from materials of any heading, except that of the product 48/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar Manufacture from materials of any heading, except that of the product containers; articles of animal gut (other than silk worm gut) or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 43 Furskins and artificial fur; manufactures thereof; except for: Manufacture from materials of any heading, except that of the product ex 4302 Tanned or dressed furskins, assembled:

— Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins — Other Manufacture from non-assembled, tanned or dressed furskins 4303 Articles of apparel, clothing accessories and other articles of furskin Manufacture from non-assembled tanned or dressed furskins of heading 4302 ex Chapter 44 Wood and articles of wood; wood charcoal; except for: Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, Planing, sanding or end-jointing planed, sanded or end-jointed

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http://data.europa.eu/eli/dec/2025/2664/oj 49/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 4408 Sheets for veneering (including those obtained by slicing laminated wood) and for Splicing, planing, sanding or end-jointing plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed ex 4410 to ex 4413 Beadings and mouldings, including moulded skirting and other moulded boards Beading or moulding ex 4415 Packing cases, boxes, crates, drums and similar packings, of wood Manufacture from boards not cut to size ex 4418 — Builders’ joinery and carpentry of wood Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used — Beadings and mouldings Beading or moulding ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading, except drawn wood of heading 4409

Chapter 45 Cork and articles of cork Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and Manufacture from materials of any heading, except that of the product wickerwork or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 50/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) Manufacture from materials of any heading, except that of the product paper or paperboard or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 49 Printed books, newspapers, pictures and other products of the printing industry; Manufacture from materials of any heading, except that of the product manuscripts, typescripts and plans or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that of the product ex 5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted Carding or combing of silk waste stock), carded or combed

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http://data.europa.eu/eli/dec/2025/2664/oj 51/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5004 to ex 5006 Silk yarn and yarn spun from silk waste (2) Spinning of natural fibres or Extrusion of man-made continuous filament combined with spinning or Extrusion of man-made continuous filament combined with twisting or Twisting combined with any mechanical operation 5007 Woven fabrics of silk or of silk waste (2) Spinning of natural and/or man-made staple fibres combined with weaving or Extrusion of man-made filament yarn combined with weaving or Twisting or any mechanical operation combined with weaving or Weaving combined with dyeing or Yarn dyeing combined with weaving or Weaving combined with printing or Printing (as standalone operation) 52/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: Manufacture from materials of any heading, except that of the product 5106 to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair (2) Spinning of natural fibres or Extrusion of man-made fibres combined with spinning or Twisting combined with any mechanical operation 5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair: (2) Spinning of natural and/or man-made staple fibres combined with weaving or Extrusion of man-made filament yarn combined with weaving or Weaving combined with dyeing or Yarn dyeing combined with weaving or Weaving combined with printing or Printing (as standalone operation)

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http://data.europa.eu/eli/dec/2025/2664/oj 53/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that of the product 5204 to 5207 Yarn and thread of cotton (2) Spinning of natural fibres or Extrusion of man-made fibres combined with spinning or Twisting combined with any mechanical operation 5208 to 5212 Woven fabrics of cotton (2) Spinning of natural and/or man-made staple fibres combined with weaving or Extrusion of man-made filament yarn combined with weaving or Twisting or any mechanical operation combined with weaving or Weaving combined with dyeing or with coating or with laminating or Yarn dyeing combined with weaving or Weaving combined with printing or Printing (as standalone operation) 54/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except Manufacture from materials of any heading, except that of the product

for:

5306 to 5308 Yarn of other vegetable textile fibres; (2) paper yarn Spinning of natural fibres or Extrusion of man-made fibres combined with spinning or Twisting combined with any mechanical operation 5309 to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn (2) Spinning of natural and/or man-made staple fibres combined with weaving or Extrusion of man-made filament yarn combined with weaving or Weaving combined with dyeing or with coating or with laminating or Yarn dyeing combined with weaving or Weaving combined with printing or Printing (as standalone operation)

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http://data.europa.eu/eli/dec/2025/2664/oj 55/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5401 to 5406 Yarn, monofilament and thread of man-made filaments (2) Spinning of natural fibres or Extrusion of man-made fibres combined with spinning or Twisting combined with any mechanical operation 5407 and 5408 Woven fabrics of man-made filament yarn (2) Spinning of natural and/or man-made staple fibres combined with weaving or Extrusion of man-made filament yarn combined with weaving or Twisting or any mechanical operation combined with weaving or Yarn dyeing combined with weaving or Weaving combined with dyeing or with coating or with laminating or Weaving combined with printing or Printing (as standalone operation) 5501 to 5507 Man-made staple fibres Extrusion of man-made fibres 56/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5508 to 5511 Yarn and sewing thread of man-made staple fibres (2) Spinning of natural fibres or Extrusion of man-made fibres combined with spinning or Twisting combined with any mechanical operation 5512 to 5516 Woven fabrics of man-made staple fibres: (2) Spinning of natural and/or man-made staple fibres combined with weaving or Extrusion of man-made filament yarn combined with weaving or Twisting or any mechanical operation combined with weaving or Weaving combined with dyeing or with coating or with laminating or Yarn dyeing combined with weaving or Weaving combined with printing or Printing (as standalone operation)

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http://data.europa.eu/eli/dec/2025/2664/oj 57/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and (2) articles thereof; except for:

Spinning of natural fibres or Extrusion of man-made fibres combined with spinning 5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm Spinning of natural fibres in length (flock), textile dust and mill neps or Extrusion of man-made fibres combined with spinning or Flocking combined with dyeing or printing or Coating, flocking, laminating, or metalizing combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product 58/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5602 Felt, whether or not impregnated, coated, covered or laminated: — Needleloom felt (2) Extrusion of man-made fibres combined with fabric formation

However: — polypropylene filament of heading 5402, — polypropylene fibres of heading 5503 or 5506, or — polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product or Non-woven fabric formation alone in the case of felt made from natural fibres — Other (2) Extrusion of man-made fibres combined with fabric formation or Non-woven fabric formation alone in the case of other felt made from natural fibres 5603 Nonwovens whether or not impregnated, coated, covered or laminated

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5603 11 to 5603 14 Nonwovens whether or not impregnated, coated, covered or laminated of Manufacture from: man-made filaments — directionally or randomly oriented filaments or — substances or polymers of natural or man-made origin, followed in both cases by bonding into a nonwoven 5603 91 to 5603 94 Nonwovens whether or not impregnated, coated, covered or laminated, other than Manufacture from:

of man-made filaments — directionally or randomly oriented staple fibres and/or — chopped yarns, of natural or man-made origin, followed in both cases by bonding into a nonwoven 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or

plastics: — Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered — Other (2) Spinning of natural fibres or Extrusion of man-made fibres combined with spinning or Twisting combined with any mechanical operation 60/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of (2) heading 5404 or 5405, combined with metal in the form of thread, strip or powder Spinning of natural and/or man-made staple fibres or covered with metal or Extrusion of man-made fibres combined with spinning or Twisting combined with any mechanical operation 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than (2) those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock Extrusion of man-made fibres combined with spinning chenille yarn); loop wale-yarn or Twisting combined with gimping or Spinning of natural and/or man-made staple fibres or Flocking combined with dyeing

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 57 Carpets and other textile floor coverings (2) Spinning of natural and/or man-made staple fibres combined with weaving or with tufting or Extrusion of man-made filament yarn combined with weaving or with tufting or Manufacture from coir yarn or sisal yarn or jute yarn or classical ring spun viscose yarn or Tufting combined with dyeing or with printing or Flocking combined with dyeing or with printing or Extrusion of man-made fibres combined with non-woven techniques including needle punching Jute fabric may be used as a backing 62/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; (2)

except for:

Spinning of natural and/or man-made staple fibres combined with weaving or tufting or Extrusion of man-made filament yarn combined with weaving or with tufting or Weaving combined with dyeing or with flocking or with coating or with laminating or with metalizing or Tufting combined with dyeing or with printing or Flocking combined with dyeing or with printing or Yarn dyeing combined with weaving or Weaving combined with printing or Printing (as standalone operation) 5805 Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the Manufacture from materials of any heading, except that of the product like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up

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31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5810 Embroidery in the piece, in strips or in motifs Embroidering in which the value of all the materials of any heading, except that of the product, used does not exceed 50 % of the ex-works price of the product 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the Weaving combined with dyeing or with flocking or with coating or with laminating outer covers of books or the like; tracing cloth; prepared painting canvas; buckram or with metalizing and similar stiffened textile fabrics of a kind used for hat foundations or Flocking combined with dyeing or with printing 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or

viscose rayon: — Containing not more than 90 % by weight of textile materials Weaving — Other Extrusion of man-made fibres combined with weaving 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than Weaving combined with impregnating or with coating or with covering or with those of heading 5902 laminating or with metalizing or Weaving combined with printing or Printing (as standalone operation) 64/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or (2) covering applied on a textile backing, whether or not cut to shape Weaving combined with dyeing or with coating or with laminating or with metalizing Jute fabric may be used as a backing 5905 Textile wall coverings: Weaving, knitting or non-woven fabric formation combined with impregnating or with coating or with covering or with laminating or with metalizing — Impregnated, coated, covered or laminated with rubber, plastics or other materials — Other (2) Spinning of natural and/or man-made staple fibres combined with weaving or Extrusion of man-made filament yarn combined with weaving or Weaving, knitting or non-woven fabric formation combined with dyeing or with coating or with laminating or Weaving combined with printing or Printing (as standalone operation)

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 65/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5906 Rubberised textile fabrics, other than those of heading 5902: (2) — Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres combined with knitting/crocheting or Extrusion of man-made filament yarn combined with knitting/crocheting or Knitting or crocheting combined with rubberising or Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product — Other fabrics made of synthetic filament yarn, containing more than 90 % by Extrusion of man-made fibres combined with weaving weight of textile materials — Other Weaving, knitting or non-woven process combined with dyeing or with coating/rubberising or Yarn dyeing combined with weaving, knitting or non-woven process or Rubberising combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product 66/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being Weaving or knitting or non-woven fabric formation combined with dyeing or with theatrical scenery, studio back-cloths or the like printing or with coating or with impregnating or with covering or Flocking combined with dyeing or with printing or Printing (as standalone operation) 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor,

whether or not impregnated: — Incandescent gas mantles, impregnated Manufacture from tubular knitted/crocheted gas mantle fabric — Other Manufacture from materials of any heading, except that of the product 5909 to 5911 Textile articles of a kind suitable for industrial use: (2) Spinning of natural and/or of man-made staple fibres combined with weaving or Extrusion of man-made fibres combined with weaving or Weaving combined with dyeing or with coating or with laminating or Coating, flocking, laminating, or metalizing combined with at least two other main preparatory or finishing operations (such as calendering, shrink-resistance processes, heat setting, permanent finishing) provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 67/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 60 Knitted or crocheted fabrics (2) Spinning of natural and/or man-made staple fibres combined with knitting/crocheting or Extrusion of man-made filament yarn combined with knitting/crocheting or Knitting/crocheting combined with dyeing or with flocking or with coating or with laminating or with printing or Flocking combined with dyeing or with printing or Yarn dyeing combined with knitting/crocheting or Twisting or texturing combined with knitting/crocheting provided that the value of the non-twisted/non-textured yarns used does not exceed 50 % of the ex-works price of the product 68/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted: — Obtained by sewing together or otherwise assembling, two or more pieces of (2)(3) knitted or crocheted fabric which have been either cut to form or obtained Knitting or crocheting combined with making-up including cutting of fabric directly to form — Other (2) Spinning of natural and/or man-made staple fibres combined with knitting or crocheting or Extrusion of man-made filament yarn combined with knitting or crocheting or Knitting and making-up in one operation ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for: (2)(3) Weaving combined with making-up including cutting of fabric or Making-up including cutting of fabric preceded by printing (as standalone operation)

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 69/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 6202, ex 6204, Women’s, girls’ and babies’ clothing and clothing accessories for babies, (3) ex 6206, ex 6209 embroidered Weaving combined with making-up including cutting of fabric and ex 6211 or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product ex 6210 and ex 6216 Fire-resistant equipment of fabric covered with foil of aluminised polyester (2)(3) Weaving combined with making-up including cutting of fabric or Coating or laminating provided that the value of the uncoated or unlaminated fabric used does not exceed 40 % of the ex-works price of the product, combined with making-up including cutting of fabric ex 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts (2)(3) thereof, knitted or crocheted, obtained by sewing together or otherwise assembling, Knitting combined with making-up including cutting of fabric two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form or Making-up including cutting of fabric preceded by printing (as standalone operation) 70/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: — Embroidered (2)(3) Weaving combined with making-up including cutting of fabric or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product or Making-up including cutting of fabric preceded by printing (as standalone operation) — Other (2)(3) Weaving combined with making-up including cutting of fabric or Making-up preceded by printing (as standalone operation)

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 71/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: — Embroidered (3) Weaving combined with making-up including cutting of fabric or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product or Making-up preceded by printing (as standalone operation) Fire-resistant equipment of fabric covered with foil of aluminised polyester (3) Weaving combined with making-up including cutting of fabric or Coating or laminating provided that the value of the uncoated or unlaminated fabric used does not exceed 40 % of the ex-works price of the product, combined with making-up including cutting of fabric — Interlinings for collars and cuffs, cut out Manufacture:

— from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Other (3) Weaving combined with making-up including cutting of fabric 72/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; rags; Manufacture from materials of any heading, except that of the product

except for:

6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: — Of felt, of nonwovens (2) Non-woven fabric formation combined with making-up including cutting of fabric — Other:

– – Embroidered (2)(3) Weaving or knitting/crocheting combined with making-up including cutting of fabric or Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product – – Other (2)(3) Weaving or knitting/crocheting combined with making-up including cutting of fabric 6305 Sacks and bags, of a kind used for the packing of goods (2) Extrusion of man-made fibres or spinning of natural and/or man-made staple fibres, combined with weaving or with knitting and making-up including cutting of fabric

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 73/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft;

camping goods: — Of nonwovens (2)(3) Non-woven fabric formation combined with making-up including cutting of fabric — Other (2)(3) Weaving combined with making-up including cutting of fabric 6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 6308 Sets consisting of woven fabric and yarn, whether or not with accessories, for Each item in the set must satisfy the rule which would apply to it if it were not making up into rugs, tapestries, embroidered table cloths or serviettes, or similar included in the set. However, non-originating articles may be incorporated, provided textile articles, put up in packings for retail sale that their total value does not exceed 15 % of the ex-works price of the set ex Chapter 64 Footwear, gaiters and the like; parts of such articles; except for: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 6406 Parts of footwear (including uppers whether or not attached to soles other than Manufacture from materials of any heading, except that of the product outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Chapter 65 Headgear and parts thereof Manufacture from materials of any heading, except that of the product 74/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts Manufacture from materials of any heading, except that of the product

thereof: or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial Manufacture from materials of any heading, except that of the product flowers; articles of human hair or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product

Chapter 69 Ceramic products Manufacture from materials of any heading, except that of the product ex Chapter 70 Glass and glassware Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 75/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of Manufacture from materials of any heading, except that of the product a kind used for the conveyance or packing of goods; preserving jars of glass;

or stoppers, lids and other closures, of glass Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or Manufacture from materials of any heading, except that of the product similar purposes (other than that of heading 7010 or 7018) ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals Manufacture from materials of any heading, except that of the product clad with precious metal, and articles thereof; imitation jewellery; coin; except for:

or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex 7102, ex 7103 Worked precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture from materials of any subheading except that of the product and ex 7104 7106, 7108 Precious metals: Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 and 7110, or — Unwrought electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110, or fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals or purification — Semi-manufactured or in powder form Manufacture from unwrought precious metals 76/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 7107, ex 7109 Metals clad with precious metals, semi-manufactured Manufacture from metals clad with precious metals, unwrought and ex 7111 ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the product 7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 7208 to 7212 Flat-rolled products of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207 7213 to 7216 Bars and sections bars and rods, angles, shapes and sections of iron or non-alloy Manufacture from ingots or other primary forms of heading 7206 steel 7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207 7218 91 and Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 7218 99 7219 to 7222 Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel Manufacture from ingots or other primary forms of heading 7218 7223 Wire of stainless steel Manufacture from semi-finished materials of heading 7218 7224 90 Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 7225 to 7228 Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224 shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224 ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except that of the product

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 77/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 7301 Sheet piling Manufacture from materials of heading 7207 7302 Railway or tramway track construction material of iron or steel, the following: rails, Manufacture from materials of heading 7206 check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails 7304, 7305 Tubes, pipes and hollow profiles, of iron or steel Manufacture from materials of heading 7206 to 7212 and 7218 or 7224 and 7306 ex 7307 Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, several parts provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product 7308 Structures (excluding prefabricated buildings of heading 9406) and parts of Manufacture from materials of any heading, except that of the product. However, structures (for example, bridges and bridge-sections, lock-gates, towers, lattice welded angles, shapes and sections of heading 7301 may not be used masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel;

plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel ex 7315 Skid chain Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product ex Chapter 74 Copper and articles thereof; except for: Manufacture from materials of any heading, except that of the product 7403 Refined copper and copper alloys, unwrought Manufacture from materials of any heading 78/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 7408 Copper wire Manufacture: — From materials of any heading, except that of the product, and — In which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 75 Nickel and articles thereof Manufacture from materials of any heading, except that of the product ex Chapter 76 Aluminium and articles thereof; except for: Manufacture: — From materials of any heading, except that of the product, and — In which the value of all the materials used does not exceed 50 % of the ex-works price of the product 7601 Unwrought aluminium Manufacture:

— From materials of any heading, except that of the product, and — In which the value of all the materials used does not exceed 50 % of the ex-works price of the product or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium 7602 Aluminium waste or scrap Manufacture from materials of any heading, except that of the product

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 79/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex 7616 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric Manufacture: and similar materials (including endless bands) of aluminium wire, and expanded — From materials of any heading, except that of the product. However, gauze, cloth, metal of aluminium grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and — In which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 78 Lead and articles thereof Manufacture from materials of any heading, except that of the product

Chapter 79 Zinc and articles thereof Manufacture from materials of any heading, except that of the product

Chapter 80 Tin and articles thereof Manufacture from materials of any heading, except that of the product

Chapter 81 Other base metals; cermets; articles thereof Manufacture from materials of any heading ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base Manufacture from materials of any heading, except that of the product metal; except for:

or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8206 Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale Manufacture from materials of any heading, except those of headings 8202 to 8205.

However, tools of headings 8202 to 8205 may be incorporated into the set,

provided that their total value does not exceed 15 % of the ex-works price of the set 80/106

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http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 83 Miscellaneous articles of base metal Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; Manufacture from materials of any heading, except that of the product

except for: or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8407 Spark-ignition reciprocating or rotary internal combustion piston engines Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel Manufacture in which the value of all the materials used does not exceed 50 % of the engines ex-works price of the product 8425 to 8430 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks: Manufacture from materials of any heading, except that of the product and heading 8431 Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane or Fork-lift trucks; other works trucks fitted with lifting or handling equipment Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile extractors; snowploughs and snowblowers

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 81/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 8444 to 8447 Machines for extruding, drawing, texturing or cutting man-made textile materials: Manufacture from materials of any heading, except that of the product and heading 8448 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including or weft-winding) machines and machines for preparing textile yarns for use on the Manufacture in which the value of all the materials used does not exceed 50 % of the machines of heading 8446 or 8447 ex-works price of the product Weaving machines (looms):

Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting 8456 to 8465 Machine tools for working any material by removal of material Manufacture from materials of any heading, except that of the product and heading 8466 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal or Lathes for removing metal Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Machine tools 8470 to 8472 Calculating machines and pocket-size data-recording, reproducing and displaying Manufacture from materials of any heading, except that of the product and heading machines with calculating functions; accounting machines, postage- franking 8473 machines, ticket-issuing machines and similar machines, incorporating a calculating or device; cash registers Manufacture in which the value of all the materials used does not exceed 50 % of the Automatic data-processing machines and units thereof; magnetic or optical readers, ex-works price of the product machines for transcribing data onto data media in coded form and machines for processing such data Other office machines 82/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) ex Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and Manufacture from materials of any heading, except that of the product reproducers, television image and sound recorders and reproducers, and parts and or accessories of such articles; except for:

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8501 to 8502 Electric motors and generators Manufacture from materials of any heading, except that of the product and heading 8503 Electric generating sets and rotary converters or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8519, 8521 Sound recording or sound reproducing apparatus Manufacture from materials of any heading, except that of the product and heading 8522 Video recording or reproducing apparatus, whether or not incorporating a video tuner or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8525 to 8528 Transmission apparatus for radio-broadcasting or television, television cameras, Manufacture from materials of any heading, except that of the product and heading digital cameras and video camera recorders 8529 Radar apparatus, radio navigational aid apparatus and radio remote control or apparatus Manufacture in which the value of all the materials used does not exceed 50 % of the Reception apparatus for radio-broadcasting ex-works price of the product Monitors and projectors, not incorporating television reception apparatus;

reception apparatus for television, or video recording or reproducing apparatus

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 83/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3) 8535 to 8537 Electrical apparatus for switching or protecting electrical circuits, or for making Manufacture from materials of any heading, except that of the product and heading connections to or in electrical circuits; connectors for optical fibres, optical fibre 8538 bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for or

electric control or the distribution of electricity:

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8542 31 to 8542 39 Monolithic integrated circuits Diffusion in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant assembled or not and/or tested in a non-party or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8544 to 8548 Insulated wire, cable (and other insulated electric conductors, optical fibre cables Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, of a kind used for electrical purposes Electrical insulators of any material Insulating fittings for electrical machines, appliances or equipment, electrical conduit tubing and joints therefor, of base metal lined with insulating material Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter 84/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or Manufacture in which the value of all the materials used does not exceed 50 % of the tramway track fixtures and fittings and parts thereof; mechanical (including ex-works price of the product electro-mechanical) traffic signalling equipment of all kinds ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories Manufacture in which the value of all the materials used does not exceed 45 % of the thereof; except for: ex-works price of the product 8708 Parts and accessories for vehicles of headings 8701 to 8705 Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or Manufacture from materials of any heading, except that of the product without side-cars; side-cars or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 88 Aircraft, spacecraft, and parts thereof Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 85/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 89 Ships, boats and floating structures Manufacture from materials of any heading, except that of the product; however, hulls of heading 8906 may not be used or Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or Manufacture from materials of any heading, except that of the product surgical instruments and apparatus; parts and accessories thereof; except for:

or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 9001 50 Spectacle lenses of other materials than glass Manufacture from materials of any heading, except that of the product or

Manufacture in which one of the following operations is made: — surfacing of the semi-finished lens into a finished ophthalmic lens with optical corrective power meant to be mounted on a pair of spectacles — coating of the lens through appropriated treatments to improve vision and ensure protection of the wearer or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 86/106

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31.12.2025Working or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 91 Clocks and watches and parts thereof Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

Chapter 92 Musical instruments; parts and accessories of such articles Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 93 Arms and ammunition; parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed Manufacture from materials of any heading, except that of the product furnishings; lamps and lighting fittings, not elsewhere specified or included;

or illuminated signs, illuminated name-plates and the like; prefabricated buildings Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 95 Toys, games and sports requisites; parts and accessories thereof Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj 87/106 OJ L,

31.12.2025 ENWorking or processing, carried out on non-originating materials, which confers originating HS heading Description of product status

(1) (2) (3)

Chapter 96 Miscellaneous manufactured articles Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 97 Works of art, collectors’ pieces and antiques Manufacture from materials of any heading, except that of the product

(1) For the special conditions relating to “specific process(es)”, see Introductory Notes 8.1 to 8.3.

(2) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

(3) See Introductory Note 7.

(4) See Introductory Note 9.

(5) Certain refined vegetable oils shall be treated as originating under other rules of origin specific to the products set out in Appendix B for a period of five years from the date of entry into force of this Protocol.

(6) Certain tobacco products shall be treated as originating under other rules of origin specific to the products set out in Appendix B for a period of five years from the date of entry into force of this Protocol.

88/106

ELI:

http://data.europa.eu/eli/dec/2025/2664/oj EN OJ L,

31.12.2025EN OJ L, 31.12.2025 ANNEX III Text of the origin declaration The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Albanian version Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. …(1)) deklaron që përveç rasteve kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale …(2). REVISED RULES Arabic version Bosnian version Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br …(1)) izjavljuje da su, osim ako je to drugačije izričito navedeno, ovi proizvodi …(2) preferencijalnog porijekla. REVISED RULES Bulgarian version Износителят на продуктите, обхванати от този документ (митническо разрешение № . …(1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с … преференциален произход(2). REVISED RULES Croatian version Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. …(1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …(2) preferencijalnog podrijetla. REVISED RULES Czech version Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v …(2). REVISED RULES Danish version Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. …(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …(2). REVISED RULES Dutch version De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. …(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn(2). REVISED RULES

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 89/106EN OJ L, 31.12.2025 English version The exporter of the products covered by this document (customs authorisation No …(1)) declares that, except where otherwise clearly indicated, these products are of …(2) preferential origin. REVISED RULES Estonian version Käesoleva dokumendiga hõlmatud toodete eksportija (tolli luba nr. …(1)) deklareerib, et need tooted on …(2) sooduspär- itoluga, välja arvatud juhul kui on selgelt näidatud teisiti. REVISED RULES Faeroese version Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. …(1)) váttar, at um ikki nakað annað er tilskilað, eru hesar vørur upprunavørur …(2). REVISED RULES Finnish version Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o …(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita(2). REVISED RULES French version L’exportateur des produits couverts par le présent document (autorisation douanière no…(1)) déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …(2). REVISED RULES German version Der Ausführer (Bewilligungs-Nr. …(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte …(2) Ursprungswaren sind. REVISED RULES Georgian version Greek version Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ’ αριθ. …(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …(2). REVISED RULES Hebrew version 90/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 Hungarian version A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk kedvezményes . …(2) származásúak. REVISED RULES Icelandic version Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr …(1)), lýsir því yfir að vörurnar séu, ef annars er ekki greinilega getið, af … fríðindauppruna(2). REVISED RULES Italian version L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. …(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …(2). REVISED RULES Latvian version To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme no …(2). REVISED RULES Lithuanian version Šiame dokumente nurodytų produktų eksportuotojas (muitinės leidimo Nr. …(1)) deklaruoja, kad, jeigu aiškiai nenurodyta kitaip, šie produktai turi …(2) lengvatinės kilmės statusą. REVISED RULES Macedonian version Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. …(1)) изјавува дека, освен ако тоа не е јасно поинаку назначено, овие производи се со …(2) преференцијално потекло. REVISED RULES Maltese version L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2). REVISED RULES Montenegrin version Извозник производа обухваћених овом исправом (царинско овлашћење бр. …(1)) изјављује да су, осим ако је тo другачије изричито наведено, ови производи …(2) преференцијалног поријекла. REVISED RULES Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br. …(1)) izjavljuje da su, osim ako je to drugačije izričito navedeno, ovi proizvodi …(2) preferencijalnog porijekla. REVISED RULES Norwegian version Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr …(1)) erklærer at disse produktene, unntatt hvor annet er tydelig angitt, har … preferanseopprinnelse(2). REVISED RULES

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 91/106EN OJ L, 31.12.2025 Polish version Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie. REVISED RULES Portuguese version O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o…(1)) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …(2). REVISED RULES Romanian version Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială …(2). REVISED RULES Serbian version Извозник производа обухваћених овом исправом (царинско овлашћење бр. …(1)) изјављује да су, осим ако је тo другачије изричито наведено, ови производи …(2) преференцијалног порекла. REVISED RULES Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br …(1)) izjavljuje da su, osim ako je to drugačije izričito navedeno, ovi proizvodi …(2) preferencijalnog porekla. REVISED RULES Slovak version Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2). REVISED RULES Slovenian version Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)), izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo. REVISED RULES Spanish version El exportador de los productos incluidos en el presente documento (autorización aduanera n.o…(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(2). REVISED RULES Swedish version Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. …(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung(2). REVISED RULES Turkish version Bu belge kapsamındaki ürünlerin ihracatçısı, (gümrük yetki no: …(1)), aksi açıkça belirtilmedikçe, bu ürünlerin …(2) tercihli menşeli olduğunu beyan eder. REVISED RULES 92/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 Ukrainian version Експортер продукцiї, на яку поширюється цей документ (митний дозвiл № …(1)), заявляє, що за винятком випадкiв, де цеявно зазначено, цi товари є товарами преференцiйного походження …(2). REVISED RULES …..........................................................................................................................................................

(Place and date)(3) …………………………....................................................................................................................... (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)(4)

(1) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.

(2) Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol “CM”.

(3) These indications may be omitted if the information is contained on the document itself.

(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 93/106EN OJ L, 31.12.2025 ANNEX IV Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 Printing instructions

1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed.

The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

2. The competent authorities of the Parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

Movement certificate

1. Exporter (Name, full address, country) EUR.1 No A 000.000 See notes overleaf before completing this form.

3. Consignee (Name, full address, country) 2. Certificate used in preferential trade between

(Optional) ................................................ and ................................................ (Insert appropriate countries, groups of countries or territories)

4. Country, group of countries 5. Country, group of or territory in which the countries or territory products are considered as of destination originating

6. Transport details (Optional) 7. Remarks

8. Item number; Marks and numbers; Number and kind of 9. Gross mass (kg) or 10. Invoices packages (1); Description of goods other measure (Optional) (litres, m3, etc.) 94/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025

11. CUSTOMS ENDORSEMENT Stamp 12. DECLARATION BY THE EXPORTER Declaration certified I, the undersigned, declare that the Export document (2) goods described above meet the conditions required for the issue of this Form ………………… No ……………… certificate.

Of ……………………………………… Place and date Customs office …………………………. .............................

Issuing country or territory …………… ............................. ....................................

(Signature) ....................................

Place and date ……………....................... .................................... ....................................

(Signature)

(1) If goods are not packed, indicate number of articles or state “in bulk”, as appropriate.

(2) Complete only where the regulations of the exporting country or territory require.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 95/106EN OJ L, 31.12.2025

13. REQUEST FOR VERIFICATION, to 14. RESULT OF VERIFICATION Verification carried out shows that this certificate (1) □ was issued by the customs office indicated and that the information contained therein is accurate.

□ does not meet the requirements as to authenticity and accuracy (see remarks appended).

Verification of the authenticity and accuracy of this ................................................ certificate is requested. (Place and date) .......................................

Stamp (Place and date) ................................................

Stamp

(Signature) .......................................

(Signature) (1) Insert X in the appropriate box.

NOTES

1. Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number.

A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

96/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 Application for a movement certificate

1. Exporter (Name, full address, country) EUR.1 No A 000.000 See notes overleaf before completing this form.

2. Application for a certificate to be used in preferential trade between ...................................................

3. Consignee (Name, full address, country) and

(Optional) ................................................... (Insert appropriate countries, groups of countries or territories)

4. Country, group of countries 5. Country, group of or territory in which the countries or territory of products are considered as destination originating

6. Transport details (Optional) 7. Remarks

8. Item number; Marks and numbers; Number and kind of 9. Gross mass (kg) or 10. Invoices package(1); Description of goods other measure (Optional) (litres, m3, etc.)

(1) If goods are not packed, indicate number of articles or state “in bulk”, as appropriate.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 97/106EN OJ L, 31.12.2025 DECLARATION BY THE EXPORTER I, the undersigned, exporter of the goods described overleaf, DECLARE that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY as follows the circumstances which have enable these goods to meet the above conditions: ........................................................................................... ...........................................................................................

........................................................................................... ...........................................................................................

SUBMIT the following supporting documents (1): ........................................................................................... ...........................................................................................

........................................................................................... ...........................................................................................

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which those authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST the issue of the attached certificate for those goods. ........................................................................................... (Place and date) ...........................................................................................

(Signature)

(1) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

98/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 ANNEX V Special conditions concerning products originating in Ceuta and Melilla Sole Article

1. Providing they comply with the non-alteration rule of Article 14 of this Appendix, the following shall be considered as:

(1) products originating in Ceuta and Melilla:

(a) products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta and Melilla, in the manufacture of which products other than products wholly obtained in Ceuta and Melilla are used, provided that:

(i) the said products have undergone sufficient working or processing within the meaning of Article 4 of this Appendix; or

(ii) those products originate in Morocco or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of this Appendix;

(2) products originating in Morocco:

(a) products wholly obtained in Morocco;

(b) products obtained in Morocco, in the manufacture of which products other than products wholly obtained in Morocco are used, provided that:

(i) the said products have undergone sufficient working or processing within the meaning of Article 4 of this Appendix; or

(ii) those products originate in Ceuta and Melilla or in the European Union, and they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of this Appendix.

2. Ceuta and Melilla shall be considered as a single territory.

3. The exporter or his authorised representative shall enter the name of the exporting Party and “Ceuta and Melilla” in Box 2 of movement certificates EUR.1 or on origin declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on origin declarations.

4. The Spanish customs authorities shall be responsible for the application of these Rules in Ceuta and Melilla.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 99/106EN OJ L, 31.12.2025 ANNEX VI Supplier’s declaration The supplier’s declaration, the text of which is provided below, must be made out in accordance with the footnotes.

However, the footnotes do not have to be reproduced.

SUPPLIER’S DECLARATION for goods which have undergone working or processing in applying Contracting Parties without having obtained preferential origin status I, the undersigned, supplier of the goods covered by the annexed document, declare that:

1. The following materials which do not originate in [indicate the name of the relevant applying Contracting Party(ies)] have been used in [indicate the name of the relevant applying Contracting Party(ies)] to produce these goods:

Description of the goods Description of non-originating Heading of non-originating Value of non-originating supplied (1) materials used materials used (2) materials used (3) (4) Total value

2. All the other materials used in [indicate the name of the relevant applying Contracting Party(ies)] to produce those goods originate in [indicate the name of the relevant applying Contracting Party(ies)];

3. The following goods have undergone working or processing outside [indicate the name of the relevant applying Contracting Party(ies)] in accordance with Article 13 of this Appendix and have acquired the following total added value

there:

Total added value acquired outside [indicate the name of the relevant applying Contracting Description of the goods supplied Party(ies)] (4) (Place and date) (Address and signature of the supplier; in addition the name of the person signing the declaration has to be indicated in clear script) 100/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025

(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.

Example:

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.

(2) The indications requested in those columns should only be given if they are necessary.

Examples:

The rule for garments of ex Chapter 62 says Weaving combined with making-up including cutting of fabric may be used. If a manufacturer of such garments in an applying Contracting Party uses fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of iron”. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.

(3) “Value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in [indicate the name of the relevant applying Contracting Party(ies)].

The exact value for each non-originating material used must be given per unit of the goods specified in the first column.

(4) “Total added value” shall mean all costs accumulated outside [indicate the name of the relevant applying Contracting Party(ies)], including the value of all materials added there. The exact total added value acquired outside [indicate the name of the relevant applying Contracting Party(ies)] must be given per unit of the goods specified in the first column.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 101/106EN OJ L, 31.12.2025 ANNEX VII Long-term supplier’s declaration The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.

However, the footnotes do not have to be reproduced.

LONG-TERM SUPPLIER’S DECLARATION for goods which have undergone working or processing in an applying Contracting Party without having obtained preferential origin status I, the undersigned, supplier of the goods covered by the annexed document, which are regularly supplied to (1)…………….,

declare that:

1. The following materials which do not originate in [indicate the name of the relevant applying Contracting Party(ies)] have been used in [indicate the name of the relevant applying Contracting Party(ies)] to produce these goods:

Description of the goods Description of non-originating Heading of non-originating Value of non-originating supplied (2) materials used materials used (3) materials used (3) (4) Total value

2. All the other materials used in [indicate the name of the relevant applying Contracting Party(ies)] to produce those goods originate in [indicate the name of the relevant applying Contracting Party(ies)];

3. The following goods have undergone working or processing outside [indicate the name of the relevant applying Contracting Party(ies)] in accordance with Article 13 of this Appendix and have acquired the following total added value

there:

Total added value acquired outside [indicate the name of the Description of the goods supplied relevant applying Contracting Party(ies)] (5) This declaration is valid for all subsequent consignments of those goods dispatched from…………………………………….

to……………………………………………… (6) I undertake to inform ……………….. (1) immediately if this declaration is no longer valid. (Place and date) (Address and signature of the supplier; in addition, the name of the person signing the declaration has to be indicated in clear script) 102/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025

(1) Name and address of the customer.

(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods, or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.

Example:

The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the originating status of his products depending on which model of electrical motor he uses.

(3) The indications requested in those columns should only be given if they are necessary.

Examples:

The rule for garments of ex Chapter 62 says Weaving combined with making-up including cutting of fabric may be used. If a manufacturer of such garments in an applying Contracting Party uses fabric imported from the European Union which has been obtained there by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used as yarn, without it being necessary to indicate the heading and value of such yarn.

A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of iron”. Where this wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.

(4) “Value of materials” means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in [indicate the name of the relevant applying Contracting Party(ies)].

The exact value for each non-originating material used must be given per unit of the goods specified in the first column.

(5) “Total added value” shall mean all costs accumulated outside [indicate the name of the relevant applying Contracting Party(ies)], including the value of all materials added there. The exact total added value acquired outside [indicate the name of the relevant applying Contracting Party(ies)] must be given per unit of the goods specified in the first column.

(6) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 24 months, subject to the conditions laid down by the customs authorities of the applying Contracting Party where the long-term supplier’s declaration is made out.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 103/106EN OJ L, 31.12.2025 Appendix B Rules of origin subject to quotas for certain products originating in the Union Article 1 Common Provisions

1. A proof of origin made out pursuant to this Appendix shall contain the following statement in English: “Derogation – Appendix B to Protocol 4”. Where proof is issued in the form of a movement certificate, the statement must appear in Box 7 (Remarks).

2. For the management during Year 1 of each tariff rate quota established under this Appendix, the Parties shall calculate the volume of that tariff rate quota by discounting the prorated volume corresponding to the period running between 1 January and the date of entry into force of this Protocol. This calculated in-quota quantity shall be made available on the date this Appendix enters into force.

3. The quotas shown in the table below will be managed by the Moroccan customs authorities on a first-come, first-served basis. The quantities exported from the Union to Morocco under these derogations will be calculated on the basis of imports into Morocco.

The Moroccan customs authorities will notify the European Commission when a quota is exhausted.

4. This Appendix shall apply for a period of five years from the date of entry into force of this Protocol.

Article 2 List of products and of required working and processing For the products listed in this Appendix, the rules for working or processing are defined in column 3 within the limits of the quantities indicated in column 4 (quotas). Beyond these quantities, the rules for working or processing are defined in column 5.

Annex I to Appendix I to the Convention in its version of 1 January 2022(1)containing the introductory notes to the list set out in Annex II to that Appendix shall apply mutatis mutandis to the list below.

Working or processing Working or processing carried out carried out on Annual quota for on non-originating materials non-originating materials HS 2022 heading Product description exports from the conferring originating status conferring originating status Union to Morocco within quota limits after quota has been exhausted

(1) (2) (3) (4) (5) Ex 1507 90 Refined soya-bean (soya-bean) and colza oils, unpackaged Ex 1514 19

(colza) — for technical or List of working or processing as defined in Annex II to Appendix A industrial uses other than the manufacture of foodstuffs for human consumption — Solid fractions Manufacture from materials of 10 000 tonnes Manufacture from other any heading, except that of the materials of product headings 1507 to 1515 — Other Manufacture from materials of Manufacture in which all any heading, except that of the the vegetable materials product used must be wholly obtained

(1) OJ EU L 54, 26.2.2013, p. 25.

104/106 ELI: http://data.europa.eu/eli/dec/2025/2664/ojEN OJ L, 31.12.2025 Working or processing Working or processing carried out carried out on Annual quota for on non-originating materials non-originating materials HS 2022 heading Product description exports from the conferring originating status conferring originating status Union to Morocco within quota limits after quota has been exhausted

(1) (2) (3) (4) (5) Ex 1508 90 Refined peanut, palm Manufacture from materials of 2 000 tonnes Manufacture from (peanut oil) and maize oils, any subheading except that of materials of any heading, unpackaged the product except that of the product Ex 1511 90 (palm oil) Ex 1515 29 (maize oil) Ex 2402 Cigars, cigarillos and Manufacture from materials of 500 tonnes Manufacture in which at cigarettes, of tobacco any heading, except that of the least 70 % by weight of or of tobacco product and of smoking the unmanufactured substitutes tobacco of tobacco or tobacco refuse subheading 2403 19, in which of heading 2401 used is at least 10 % by weight of all originating materials of heading 2401 used is wholly obtained ’.

ELI: http://data.europa.eu/eli/dec/2025/2664/oj 105/106EN OJ L, 31.12.2025 Article 2 The Decision shall enter into force on, and apply as from, the date of its adoption.

Done at Brussels, 2 October 2025.

For the Association Council The President N. BOURITA 106/106 ELI: http://data.europa.eu/eli/dec/2025/2664/oj