In August 2025, the EU published important adjustments in the area of origin of goods and preferences. These relate to the issuance of supplier declarations during the current transition period and the movement of goods with Ukraine.
Issuance of supplier declarations during the transition period
On August 11, 2025, the European Union published in the Official Journal (EU) 2025/1728 the Commission Implementing Regulation of August 8, 2025, amending Implementing Regulation (EU) 2015/2447 as regards the procedures for issuing or making out proofs of origin. During the transition period from January 1 to December 31, 2025, companies may apply both the rules of origin of the original PEM Agreement and the rules amended by Decision No. 1/2023. As both sets of rules are valid in parallel, this results in two different cumulation zones, which must be taken into account when issuing and checking certificates.
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Trade in goods with Ukraine – Retroactive recognition of EUR.1 movement certificates
With the entry into force of Decision No. 2/2024 on May 23, 2025, Ukraine was granted “CR” status in trade with the EU. Between January 1 and May 22, 2025, Ukraine applied only the revised Regional Agreement (“R”). The European Commission points out that special rules apply to imports into Ukraine during this period. Since May 23, 2025, the Ukrainian customs authorities have been retroactively accepting certain EUR.1 movement certificates that were not previously recognized.
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Ausstellung von Lieferantenerklärungen im Übergangszeitraum
Warenverkehr mit der Ukraine - Rückwirkende Anerkennung von Warenverkehrsbescheinigungen EUR.1
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