Taxation and customs union

Arrangements list

Summary:
This list contains useful links to the various arrangements, their relevant origin provisions and provisions on cumulation.

Preferential Arrangements

Autonomous preferential arrangements

Contracting Parties to the PEM Convention

EFTA countries, the Faroe Islands and EEA

Preferential arrangement

Rules of origin/cumulation

Switzerland
- Industrial products (01.01.1973)
Free Trade Agreement, OJ L 300, 31.12.1972, p.189
- Agricultural products (01.06.2002)
Agreement on trade in agricultural products, OJ L 114, 30.4.2002, p.132.

Protocol 3 (PEM Convention)
OJ L 23, 29.1.2016, p. 79–81
Bilateral and diagonal cumulation

Iceland (01.04.1973)
Free Trade Agreement, OJ L 301, 31.12.1972, p.2.

Protocol 3 (PEM Convention)
To be published soon
Bilateral and diagonal cumulation

Norway (01.07.1973)
Free Trade Agreement, OJ L 171, 27.06.1973, p.2.)

Protocol 3 (PEM Convention)
To be published soon
Bilateral and diagonal cumulation

Faroe Islands / Denmark (01.01.1997)
Agreement, OJ L53, 22.02.1997, p.2

Protocol 3 (PEM Convention)
OJ L 134, 30.5.2015, p.29
Bilateral and diagonal cumulation

European Economic Area (EC-IS-NO-LI)
Association Agreement, OJ L 1, 03.01.1994, p.3

Protocol 4
To be published soon(aligned to the PEM Convention)
Bilateral, diagonal and full cumulation

Mediterranean Countries

Preferential arrangement

Rules of origin/cumulation

Turkey
Industrial products - Customs union (01.01.1996)
Decision No 1/2006 of the EC-Turkey Customs Cooperation Committee OJ L 265 of 26.09.2006

Bilateral and diagonal cumulation
(OJ L 265 of 26.9.2006 p.18, as last amended by OJ L 267 of 27.9.2006 p.48)

- Coal and steel products (01.01.1997)
Agreement, OJ L 227, 07.09.1996, p.3.

- Agricultural products (01.01.1998)
Decision on the trade in agricultural products, OJ L 86, 20.3.1998, p. 1.

Protocol 1
OJ L43, 06.06.2009
Bilateral and diagonal cumulation
Protocol 3
(Decision No 3/2006 of the EC-Turkey Association Council, of 19 December 2006, amending Protocol 3 to Decision No1/98 of the EC-Turkey Association Council of 25 February 1998 on the trade regime for agricultural products)
Bilateral and diagonal cumulation

Algeria (01.09.2005)
Euro-Mediterranean Association Agreement, OJ L 265, 10.10.2005

Protocol 6
OJ L 297 of 15.11.2007
Bilateral, diagonal and full cumulation

Tunisia (01.03.1998)
Euro-Mediterranean Association Agreement , OJ L 97, 30.03.1998, p.2.

Protocol 4
OJ L 260 of 21.9.2006
Bilateral, diagonal and full cumulation

Morocco (01.03.2000)
Euro-Mediterranean Association Agreement, OJ L 70, 18.03.2000, p.2

Protocol 4 OJ L 336 of 21.12.2005
as last amended by Decision N° 1/2011
OJ L 141/66 of 27.5.2011
Bilateral,diagonal and full cumulation

Israel (01.06.2000)
Euro-Mediterranean Association Agreement , OJ L 147, 21.06.2000, p.3
Revised notice to importers of goods from Israel (Technical Arrangement)

Protocol 4
OJ L 20 of 24.1.2006
Bilateral and diagonal cumulation

Palestinian Authority of the West Bank and the Gaza Strip (01.07.1997)
Euro-Mediterranean Interim Association Agreement , OJ L 187, 16.07.1997, p.3.

Protocol 3
OJ L 298 of 13.11.2009
Bilateral and diagonal cumulation

Egypt (01.06.2004)
Mediterranean Association Agreement, OJ L304 of 30.09.2004, p.39

Protocol 4 (PEM Convention)
OJ L 334 of 22/12/2015
Bilateral and diagonal cumulation

Jordan (01.05.2002)
Euro-Mediterranean Association Agreement, OJ L 129, 15.05.2002, p.3.

Protocol 3
OJ L 209 of 31.7.2006
Bilateral and diagonal cumulation

Lebanon (01.03.2003)
Euro-Mediterranean Association Agreement, OJ L 143, 30.05.2006, p.2.

Protocol 4
OJ L 143 of 30.05.2006, p. 73
Bilateral cumulation

Syria (01.07.1977)
Cooperation Agreement, OJ L 269, 27.09.1978, p.2.

Protocol 2
OJ L 269 of 27.09.1978
Bilateral cumulation

Western Balkan countries

Preferential arrangement

Rules of origin/cumulation

the former Yugoslav Republic of Macedonia (01.06.2001)
Stabilisation and Association Agreement, OJ L 84, 20.3.2004, p. 13.), as last amended by the 2007 Accession Protocol, OJ L 99, 10.4.2008, p. 2

Protocol 4
OJ L 99, 10.4.2008, p. 27.
Bilateral and diagonal cumulation

Albania (01.04.2009)
Stabilisation and Association Agreement , OJ L 107, 28.4.2009, p. 166.; as last amended by the 2007 Accession Protocol, OJ L 107, 28.04.2009, p. 2

Protocol 4 (PEM Convention)
OJ L 129, 27.5.2015, p.50.
Bilateral and diagonal cumulation

Bosnia - Herzegovina (01.07.2008)
Interim Agreement on trade and trade-related matters, OJ L 169, 30.6.2008 , p. 13.; as last amended by OJ L 233, 30.8.2008, p. 6

Protocol 2
OJ L 233, 3.8.2008, p. 224
Bilateral and diagonal cumulation

Montenegro (01.01.2008)
Stabilisation and Association Agreement, OJ L 108, 29.04.2010, p. 3

Protocol 3 (PEM Convention)
OJ L 28, 4.2.2015, p.45
Bilateral and diagonal cumulation

Serbia (08.12.2009)
Stabilisation and Association Agreement, OJ L 278, 18.10.2013, p. 16

Protocol 3 (PEM Convention)
L 367, 23.12.2014, p. 119
Bilateral and diagonal cumulation

Eastern Partnership countries

Preferential arrangement

Rules of origin/cumulation

the Republic of Moldova (1.9.2014)
Association Agreement, OJ L 260, 30.8.2014, p. 4

Protocol II (p. 621)
Bilateral cumulation

Eastern Partnership countries (other than the Republic of Moldova)

Preferential arrangement

Rules of origin/cumulation

Georgia (1.9.2014)
Association Agreement, OJ L 261, 30.8.2014, p. 4

Protocol I (p. 612)
Bilateral cumulation

Ukraine (1.1.2016)
Association Agreement, OJ L 161, 29.5.2014, p. 3

Protocol I (p. 1994)
Bilateral cumulation

Other countries and territories

Preferential arrangement

Rules of origin/cumulation

Andorra (agricultural products outside the scope of the customs union)
Agreement , OJ L 374, 31.12.1990, p.14.

Appendix to the Agreement

OJ L 344, 30.12.2015, p. 15–52
Bilateral cumulation

Africa , the Caribbean and the Pacific (ACP) (01.04.2003)
Until 31/12/2007: Partnership Agreement between ACP, EC and Member States, signed in Cotonou on 23 June 2000, OJ L 317, 15.12.2000, p.3., OJ L 65, 08.03.2003; OJ L 83, 01.04.2003; provisional application from 01.03.2000.
From 1 January 2008: New arrangements apply. See the ACP page.
Council Regulation No. 1528/2007 (OJ L 348 of 31.12.2007)

Until 31/12/2007: Protocol 1 to Annex V
"EC-ACP-OCT" bilateral and full cumulation (b)
From 1 January 2008: See the ACP page

Mexico (01.07.2000)
( Decision 2/2000 of the EC-Mexico Joint Council: provisional application of the Partnership Agreement, OJ L 157, 30.06.2000, p.10. and OJ L 245, 29.09.2000, p.1.)

Annex III to the Decision
Bilateral cumulation

Chile (01.03.2005)
Association Agreement (OJ L 352, 30.12.2002, p.3.), as amended by the 2004 Accession Protocol (OJ L 38, 10.2.2005, p. 3)

Annex III to the Agreement
Bilateral cumulation

Peru (01.03.2013)
Trade Agreement (OJ L 354, 21.12.2012, p.3.), provisional application: Notice (OJ L 56, 28.2.2013, p. 1)

Annex II to the Agreement
Bilateral and regional cumulation

Colombia (01.08.2013)
Trade Agreement (OJ L 354, 21.12.2012, p.3.), provisional application: Notice (OJ L 201, 26.07.2013, p. 7)

Annex II to the Agreement
Bilateral and regional cumulation

Central America
Association Agreement (OJ L 346, 15.12.2012, p. 3.)
Provisional application for Honduras, Nicaragua, Panama (01.08.2013). Notice (OJ L 204, 31.7.2013, p. 1)

Provisional application for Costa Rica and El Salvador (01.10.2013). Notice (OJ L 257, 28.9.2013, p. 1)

Provisional application for Guatemala (01.12.2013). Notice (OJ L 315, 26.11.2013, p. 1)

Annex II to the Agreement
Bilateral and regional cumulation

Republic of Korea (provisional application: 01.07.2011)

Free trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part

More information

Protocol concerning the definition of 'originating products' and methods of administrative cooperation

OJ L127 of 14.5.2011, p. 1344

Bilateral cumulation

Ceuta and Melilla
Protocol No 2 to the Act of Accession of Spain, OJ L 302, 15.11.1985

Council Regulation (EC) No. 82/2001 of 5 December 2000
OJ L 20, 20.01.2001, p.1.
Bilateral cumulation with the EC and diagonal or full cumulation, as appropriate, with partner countries of the EC (e)

Autonomous preferential arrangements

Preferential arrangement

Rules of origin/cumulation

Overseas countries and territories (01.01.2014) (f)
(Council Decision No. 2013/755/EU of 25 November 2013, OJ L 344, 19.12.2013, p.1.

Annex VI to the Decision
"EC-OCT-EPA" bilateral and full cumulation, cumulation with GSP countries, extended cumulation

Generalised System of Preferences
Until 31/12/2013: Council Regulation (EC) No. 732/2008 of 22 July 2008, OJ L 211, 6.8.2008, p. 1
From 1/1/2014: Council Regulation (EC) No 978/2012 of 25 October 2012, OJ L 303, 25.10.2012, p. 1.

Articles 66 to 97w
Commission Reg. (EEC) No 2454/93 of 2 July 1993
"EC-NO-CH" bilateral, regional and diagonal cumulation (d)

Kosovo(*) (until 31.12.2020)
Regulation (EU) 2015/2423 of the European Parliament and of the Council of 16.12.2015 amending Council Regulation (EC) No 1215/2009

Articles 97x to 123
Commission Regulation (EC) No. 2454/93 of 2 July 1993
Bilateral cumulation

Notes:
a. References to the 'PEM Convention' in the 2nd column mean that the protocol on rules of origin refers to the PEM Convention.
To find out between which Contracting Parties to the PEM Convention diagonal cumulation can be applied, please check the latest version of the 'matrix'.
b. Cumulation of origin with South Africa is also provided for by this Agreement but has not yet entered into force
c. Cumulation of origin with the ACP States is also provided for by this Agreement but has not yet entered into force.
d. Bilateral GSP cumulation applies between the EU and the beneficiary country, diagonal cumulation applies between the EU, Norway and Switzerland and the beneficiary country and regional cumulation applies between the beneficiary country belonging to one of the three GSP regional cumulation groups (Group I (Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam), Group II (Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela), and Group III (Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka)). These types of cumulation may be combined for a single operation.
e. These different types of cumulation apply under Regulation No 82/2001, in trade between the EU and Ceuta and Melilla, but under the rules of origin of the preferential arrangements established by the EU with third countries they also apply to trade with those third countries and Ceuta and Melilla (for the list of countries with which the various types of cumulation are allowed, see OJ C 108, 4.5.2002, p.3).
f. A number of OCTs (New Caledonia; French Polynesia; Saint Pierre et Miquelon) have communicated their tariffs in accordance with Article 45 of the Overseas Association Decision (OAD) and informed the Commission that they reciprocate in granting preferential treatment to EU exports of goods under the same requirements as provided for in the OAD, including those on the issue of proofs of origin (EUR.1 movement certificates; origin declarations) in this case applying mutatis mutandis.