Revenue eBrief No. 218/25
25 November 2025
Rules of Origin in the Pan-Euro-Mediteranean Zone
The revised Pan-Euro-Mediterranean (PEM) Convention preferential origin rules applied in parallel with the previous PEM Convention rules for a transition period of 1 year from 1 January 2025 to 31 December 2025. However, with effect from 1 January 2026 the revised PEM Convention rules are the only ones that will apply.