Revenue eBrief No. 222/21
03 December 2021
Customs Manual on Preferential Origin
The Customs Manual on Preferential Origin has been updated as a result of the UK leaving the EU:
- The manual has been amended to note that the transitional rules for Pan Euro Med (PEM) are in operation since 1 September 2021;
- Section 1.13 now includes a link to the PEM Convention Matrix table for diagonal cumulation; and
- Section 2.8 now includes the wording necessary for a statement on origin with the UK.
The related manual Customs Manual on Preferential Origin Appendix 2 has also been updated to include:
- The text of the statement on origin for the EU/UK Trade and Cooperation Agreement (TCA); and
- The text of the statement on origin for the EU/Socialist Republic of Vietnam free trade agreement.
Finally, a new manual Customs Manual on Preferential Origin Appendix 3 has been created to provide guidance on:
- Product Specific Rules (PSRs);
- Origin quotas and alternatives to PSRs; and
- Transitional PSRs for electric accumulators and electrified vehicles as set out in the EU/UK TCA.