TARIC Codes for Proof of Origin to be Used in Customs Declarations from January 1, 2026, for Evidence Used in the PEM Zone

The European Union will implement new TARIC codes for proof of origin in customs declarations starting January 1, 2026, in relation to the PEM zone. These revised rules will apply to various bilateral agreements, including those with Morocco, Egypt, and Palestine, which will use transitional rules until the revised convention is ratified.

• New TARIC codes include N954, N864, U045, U048, U078, U079, U075, and U076.
• These codes will be applicable regardless of shipment value and exporter status.
• Code U163 may be used for declarations concerning shipments valued below 6000 euros.