UPDATED PANEUROMED: clarification of the structure and upcoming publication of the updated matrix

Since January 2026, the EU has strictly applied the new rules of origin provided for in the PANEUROMED Protocol (PEM). This transition has led to disruptions for operators working with countries that have not yet definitively adopted the revised agreement. Here we review the modalities now in force within the area, as well as the procedures and documents applicable.

In January, customs reported the disappearance of the EUR MED proof of origin leaving room exclusively for EUR 1 for the flows of goods arriving in the EU territory. In other words, only EUR 1 document (or its dematerialised equivalent, the Declaration of Origin on Invoice-DOF) is accepted to validate an exemption from customs duty in the context of preferential origin on imports into the EU territory.

However, attention should be paid to the drafting of this document, which will have to bear a mention to specify whether the exporting country applies the new rules on a permanent or transitional basis. For example, for Morocco, EUR1 should mention in box 7: « RULES » while for Tunisia, « RULES ». This makes it possible to clarify the administrative situation of countries, they are imperative conditions for the application of preferences.

The EMP Protocol was established to maintain the competitiveness of enterprises within the area by allowing each to use the materials of each other to produce finished products benefiting from an exemption from customs duties throughout the area; This principle of cumulation of origin is only possible to date if the different parties use the same rules of origin, which is why the modernised convention has now been imposed on all.

In January 2026, Turkey also ratified the modernised convention and updated its bilateral agreements with the EU. Modernised rules therefore apply to products in the EU-Turkey relationship. The cumulation between Turkey, the EU and Morocco or Tunisia is now framed by the new rules that it is strongly recommended to check! For some products, they may be less favourable than they were with the previous total cumulation between the EU, Turkey, Morocco and Tunisia.

Finally, some Contracting Parties continue to apply the old rules between themselves since 1 January 2026. There is therefore an interruption in the cumulation of origin between the partners applying the modernised rules and those applying the old ones. The EU matrix continues to identify the status used by country:

• « C » for old rules
• « R » for modernised and finalized national rules
• « R/T » for modernised rules applied in advance (for countries that have not yet finalized the national update)

The matrix The latest update is on 1 January.^and February 2026 and is available on the dedicated page.