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.