Revenue eBrief No. 141/26

28 September 2026

Preferential Origin

The following amendments have been made to Tax and Duty Manual Preferential Origin:

  • Section 1.1 Addition of new countries with preferential arrangements (Mercosur and US)
  • Section 1.13 Update to the link for PEM Matrix table for diagonal cumulation
  • Section 2.8 REX countries to include Mercosur
  • Section 9.5 Additional text to 'Claiming a Tariff Quota' to include deposit requests.