On 11 August 2025, Commission Implementing Regulation (EU) 2025/1728 of 8 August 2025 was published in the Official Journal of the European Union. This regulation amends Implementing Regulation (EU) 2015/2447 concerning the procedures for issuing or extending proofs of origin. The amendment affects supplier declarations under Article 63 of Regulation (EU) 2025/2447, allowing the legal framework used to determine the origin of goods under the PEM Convention to be indicated.
For 2025, the following preferential rules of origin apply under the PEM Convention:
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- 2012 Rules: The rules of the Convention as published in OJ EU L 54 of 26 February 2013.
- 2023 Rules: The rules of the Convention as amended by Decision No 1/2023 of the Joint Committee, published in OJ EU L 2024/390 of 19 February 2024, which will be the sole rules in force from 1 January 2026.
- Former PEM protocols: Bilateral protocols between Contracting Parties containing rules of origin predating the Convention published in OJ EU L 54 of 26 February 2013.
- Transitional Rules of Origin: A set of bilateral rules between various Contracting Parties applied in parallel with the 2012 rules until the 2023 rules are adopted and enter into force.
As of 1 January 2025, some countries in the PEM zone are applying the 2023 rules, while others continue to apply the 2012 rules or the old PEM protocols. The transitional provisions allow the 2012 rules to remain in force alongside the 2023 rules in countries where the latter have taken effect. This ensures the preservation of trade flows based on the cumulation arrangements in place before 1 January 2025.
These provisions also ensure permeability between the two sets of rules, meaning that goods considered originating under the 2012 rules may also qualify as originating under the 2023 rules for cumulation purposes — but only for products where the 2023 rules are less restrictive than the 2012 rules. These are:
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- Products of Chapters 1, 3, and 16 (processed fishery products) of the Harmonized System.
- Industrial products classified under Chapters 25 to 97 of the Harmonized System.
Accordingly, the amendments introduced by this regulation, applicable from 1 January 2025, provide that:
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- In supplier declarations as set out in Annexes 22-15 to 22-18 of Regulation 2025/2447, suppliers must state the legal framework used to determine the origin of goods. For supplier declarations valid until 31 December 2025, where no legal framework is specified, it will be assumed by default that the origin of goods was determined under the 2012 PEM Convention.
- Exporters may rely on supplier declarations as supporting documents when applying for a EUR 1 movement certificate or issuing a declaration of origin in accordance with the 2023 PEM Convention, provided that the supplier declarations indicate originating status under the 2012 PEM Convention rules for products in Chapters 1, 3, 16 (processed fishery products), and 25 to 97 of the Harmonized System.
Our customs department remains at your disposal should you require any further information.

















