Changes in Relation to EU Origin Provisions: The EU Moves Towards Electronification and sets a Special Requirement for US Products

The European Commission has adopted changes to Commission Implementing Regulation 2015/2447 (the Union Customs Code Implementing Act, "UCCIA") by means of:

• Commission Implementing Regulation 2026/1183 ("Regulation 2026/1183") that went into effect on 23 June 2026; and
• Commission Implementing Regulation (EU) 2026/1422 as regards the procedural rules concerning the proof of non-preferential origin ("Regulation 2026/1422") that went into effect on 1 July 2026.

The main amendments by Regulation 2026/1183 to the UCCIA that are addressed herein result in changes to the procedural rules for claiming preferential origin. Preferential origin procedures are becoming more structured, more verifiable, and partly electronic. The amendments do not change substantive product-specific rules ("PSR") for determining preferential origin.

The amendments to the UCCIA by Regulation 2026/1183 are relevant for businesses that rely on paperwork from suppliers or exporters to prove the originating status of goods. Non-compliance with the amendments to the UCCIA may result in a preferential duty claim being rejected, leading to loss of preferential duty treatment and, as per EU Member State provisions and practice, potential exposure to administrative or criminal enforcement.

The changes implemented by Regulation 2026/1422 in the first place aim at digitalizing the procedure for certifying the non-preferential origin of certain products that benefit from special non-preferential import arrangements (e.g., steel products subject to safeguard measures or tariff quotas, as well as certain agricultural products). To this end, Articles 57–59 and Annex 22-14 of the UCCIA have been revised to allow the use of electronic certificates of origin issued through the Electronic System for Agricultural Non-Customs Formalities (ELAN) system and to provide for flexibility during the transition to ELAN’s full implementation.

In relation to goods originating in the United States, Regulation 2026/1422 inserts a new Article 59a in the UCCIA which introduces the requirement of a proof of direct transport or that they have remained under customs supervision without alteration as a condition for the application of adjusted customs duties and quotas as set out in Regulation (EU) 2026/1455. This is essential for the correct application and enforcement of Regulation (EU) 2026/1455 on the adjustment of customs duties and the opening of tariff quotas for US-originating goods. It enhances customs enforcement and prevents possible circumvention.

About Regulation 2026/1183

New definitions and reorganisation of provisions

Regulation 2016/1183 provides new definitions of concepts such as "document on origin," " supplier," "customer" or "originating status." It reorganizes certain provisions regarding preferential arrangements and the Generalised System of Preferences.

This is not, as such, a substantive change, but may require companies to adjust procedures, document templates and compliance tools.

Supplier declarations: more detailed information needed and new verification process

A supplier declaration is a statement from a supplier of materials, parts or components used in goods exported from the European Union with information on the preferential origin status of these materials, parts or components. It is supporting evidence that the EU exporter or EU customer uses to substantiate a preferential origin claim for the products in which these materials, parts or components are used but is not itself a proof of origin. The supplier declaration mechanism already existed in the UCCIA framework but through Regulation 2016/1183, the UCCIA now provides that:

• The supplier declaration can apply to a single consignment of one or more goods or to multiple consignments of one or more identical goods supplied during a certain period of time; and
• The supplier’s declaration can be provided at any time, even after the goods have been supplied.

The amendments to the UCCIA further introduce a more standardized template for such declarations and modify the verification process; i.e.:

• A more detailed and standardized format: From 23 June 2028, supplier declarations require more granular information including: declaration type, supplier, customer, relevant dates, customs authority, goods identification, originating status, country of preferential origin, preferential agreement, origin legal framework, origin criteria, cumulation, and accounting segregation information. The format is contained in the new Annex 22-15 to the UCCIA. In addition, the amendments provide that a supplier declaration can be issued electronically.
• A novel, direct customs-to-customs verification process: Under the existing provisions of the UCCIA, if customs authorities sought to verify the authenticity and correctness of the supplier declaration, the process involved a document (INF 4 certificate) issued by the customs authorities in the European Union. In practice, an EU exporter/customer would need to request its supplier to obtain this INF 4 certificate from an EU Member State customs authority so that the EU exporter/customer could present it to the relevant customs authority requesting it. This mechanism will be replaced as from 23 June 2028. Customs authorities will verify supplier declarations directly through customs-to-customs verification. Businesses will no longer need to manage the INF 4 certificate process, but they must still ensure that the supplier declaration and supporting evidence are authentic, accurate and available.
• Express verification deadlines and consequences of non-compliance: Under the current situation, reliance on an incorrect supplier declaration may already cause the loss of a valid claim for preferential treatment. The novelty introduced through the amendments to the UCCIA concerns the verification deadlines and the express consequence in this regard. Regulation 2026/1183 strengthens administrative cooperation among the customs authorities of the EU Member States whereby Customs in the Member State of the customer can request the assistance of Customs in the Member State of the supplier. From 23 June 2028, during the customs-to-customs verification process, if the requested customs authority does not reply within 120 days or if the reply is inadequate to confirm compliance with the supplier declaration requirements, then the supplier declaration will be disregarded.

The Regulation also includes provisions on administrative cooperation with the European Union’s partner countries including the GSP countries and the countries with preferential agreements such as to improve the verification of the declared origin.

REX System and Replacement Documents on Origin: Clarified Use of REX and REX-registered Re-consignors

Registered Exporter ("REX") is a system for self-certification on the origin of goods by exporters. In practice, where the relevant preferential arrangement uses REX, the exporter need not obtain a customs-issued origin certificate for each shipment. Instead, the exporter makes out an origin statement or origin document, usually on an invoice or other commercial document, and includes its REX number where required. Regulation 2016/1183 provides a consolidation of the rules regarding the registration of exporters in the REX system and clarifies the procedures applicable to the GSP.

• REX remains agreement-specific: The amendments to the UCCIA clarify that where a preferential agreement requires an EU exporter to complete a document on origin under EU customs rules, the EU exporter must be REX-registered. If the relevant agreement allows for the use of another proof of origin—for example, an approved exporter authorization, an EUR.1 certificate, an EUR-MED certificate, or importer's knowledge—that alternative mechanism continues to apply.
• Low-value exemptions for unregistered exporters are retained: The existing EUR 6,000 per consignment exemption for unregistered exporters continues to apply. It applies only where the relevant agreement does not set a different threshold and does not require an exporter identification number irrespective of value.
• The REX number must be quoted on documents on origin for originating products, irrespective of value where REX applies and the exporter is registered
• Exporters under the GSP must, once registered, make out statements on origin for all originating products consigned as of the date from which their registration is valid in whatever the value of their consignment. They must also provide to the competent authorities of the beneficiary country copies or a list of the statements on origin they have made out. The authorities in the GSP beneficiary countries must carry out regular checks on the origin and must control registered exporters.
• The verification of the accuracy of the accuracy of the GSP origin statements is now based on risk assessment in accordance with Article 46 of the UCC, rather than based on reasonable doubts and random requests as previously.

Replacement Documents on Origin: Concept Retained and Now More Clearly REX-linked

Under the current rules, where originating products covered by a document on origin have not yet been released for free circulation and are still under customs supervision in the European Union, the document on origin may be covered by one or more replacement documents on origin. This concept has been retained in the amendments to the UCCIA, but with the following requirements:

• New REX-linked replacement process: For preferential origin procedures, replacement origin documents may be made out as replacement origin statements by exporters or registered re-consignors established in the EU customs territory. For this purpose, amendments to the UCCIA require exporters and re-consignors to be REX-registered.
• New requirements for replacement statements on origin: A replacement origin document can be made out in the form of a statement made out by a registered exporter or registered re-consignor, usually on a commercial document confirming the preferential origin of the goods being forwarded and linking them back to the original origin document.

The amendments to the UCCIA introduce new requirements for the replacement origin statements. The replacement statement must contain the required information identifying the products covered, the original origin document, the replacement statement, the REX number, and the relevant consignee and replacement details. These requirements are contained in the new Annex 22-20 to the UCCIA.

Additional flexibility as regards the use of expired documents of origin and in case of inward processing

To increase the flexibility and reduce the administrative burden, Regulation 2026/1183 allows for the acceptance of documents on origin after the expiry of their period of validity for all documents on origin, as was applicable to statements on origin under the rules of the GSP scheme. This applies not only to the case of inward processing but also in the case of goods presented to Customs before the expiry of the origin document at the time of their temporary storage or placement under special procedures such as external transit, inward processing, customs warehousing, temporary admission of free zone, subject to the possibility for the application of preference to be verified and for the submission of the document within the period set forth in the Regulation (i.e., a maximum of two years from the date of issuance or making out of the origin document).

The Regulation further provides that where non-EU goods having preferential origin under a preferential agreement are placed under the inward processing procedure, processed products obtained therefrom shall, when released for free circulation, be deemed to have the same preferential origin as those goods, subject to certain exceptions.

New electronic proof of origin system

To modernise customs procedures and ensure the secure and efficient management of proofs of origin, a central system of electronic Proof of Origin Certificates (the EU "e-PoC" system) is established to gradually replace paper certificates where the preferential agreements allow this. This system is being made available to Member States and, where provided for in preferential agreements of the European Union, to third countries, to replace the current use of paper certificates with a fully electronic process. The introduction of the EU e-PoC system is necessary to harmonise the issuance, verification and exchange of proofs of origin, improve the security of transactions and data, and automate authenticity controls. By facilitating the dematerialisation of documents, this system should also ease goods import and export formalities, thereby simplifying customs procedures for both customs authorities and economic operators.

The Commission will ensure the interconnection of the EU e-PoC system with national customs systems via the European Union Customs Single Window Certificate Exchange System (EU CSW-CERTEX) established by Regulation (EU) 2022/2399 of the European Parliament and of the Council, for the purpose of enabling the automated exchange of information between Member States’ national customs systems and the EU e-PoC system.

The e-POC system will be gradually deployed and must be implemented starting with pan-Euro-Mediterranean ("PEM") Convention. The PEM Convention is the preferential origin system used between the European Union and many partner countries in the Pan-Euro-Mediterranean area, including EFTA countries, Türkiye, several Western Balkan countries, and a number of Mediterranean partner countries (at EUR-Lex - L:2013:054:TOC - EN - EUR-Lex). A PEM EUR.1 certificate, a recognized origin document issued by customs authorities in PEM countries, is used as a proof of preferential origin status under the PEM Convention. Article 17 of Appendix 1 to the Convention provides that two or more Contracting Parties may agree among them to establish a system that allows proofs of origin listed in paragraph 1 to be issued electronically and/or submitted electronically. On 7 December 2023, the pan-Euro-Mediterranean Joint Committee adopted revised rules of origin under the PEM Convention with an implementation date of 1 January 2025. It is to facilitate this transition that the European Commission must establish the EU e-PoC system, ensuring that the electronic certification of origin is implemented in accordance with the minimum conditions for electronic certificates adopted by the PEM Joint Committee.

Specific changes introduced for PEM EUR.1 certificate procedures are as follows:

• Electronic applications for PEM EUR.1 certificates: PEM EUR.1 applications will move from the current paper process to an electronic system. From 26 June 2030, operators will need to submit applications for PEM EUR.1 certificates through the e-PoC system. EU Member State customs authorities must use e-PoC to issue those certificates.
• Connection with other IT systems: From 29 June 2033, e-PoC will connect with the EU Single Window Certificates Exchange System (CSW-CERTEX), which is an IT system currently in place that allows customs authorities to verify certain information electronically. The connection of e-PoC with CSW-CERTEX will allow customs authorities to automatically compare PEM EUR.1 certificate data with customs declaration data, such as product description, quantities, origin, exporter details or other shipment data.
• Exchange with of EUR.1 certificates with the Contracting Parties to the PEM Convention: From 23 June 2032 at the earliest.

Next Steps and Implementation Dates

The amendments to the UCCIA entered into force on 23 June 2026. Most changes apply from 23 December 2027, with the following, relevant provisions applying at a later date:

• 23 June 2028: The supplier declaration changes will start to apply, including the new template (Annex 22-15 to the UCCIA) and the new customs-to-customs verification process.
• 26 June 2030: Economic operators must use the e-PoC for PEM EUR.1 certificate applications.
• 29 June 2033: PEM EUR.1 certificate data can be automatically checked against customs declaration data through EU CSW-CERTEX, for comparison of shipment data.

About Regulation 2026/1422

Regulation 2026/1422 provides that a certificate of origin relating to products originating in a third country for which non-preferential import arrangements are established, shall, where those arrangements make reference to the amended Article 57 of the UCCIA, be made available in the electronic system for agricultural non-customs formalities (ELAN) in compliance with Commission Implementing Regulation (EU) 2020/761. This Regulation lays down common rules for the administration of the tariff quotas listed in Annex I of the Regulation for agricultural products managed by a system of import and export licences.

Special non-preferential import arrangements cover products for which tariff quotas are opened in accordance with EU legislation, which specifically require the presentation of a proof of origin in the form of a certificate of origin as laid down in Article 57 of the UCCIA in order to benefit from the reduced tariff rate when the goods in question are released for free circulation.

The ELAN system, which is integrated into the European Union’s Single Window Environment for Customs (EU SWE-C) initiative, facilitates the electronic exchange of information and documents between issuing authorities in third countries and the customs authorities of the EU Member States. Its use has been available on a voluntary basis since January 2026 and will be implemented progressively on a mandatory basis starting in 2028.

These amendments introduced under Regulation 2026/1422 allow customs authorities to accept certificates of origin issued electronically by third countries, thereby contributing to the simplification of customs formalities and facilitating a gradual transition towards the full implementation of the ELAN system. Regulation 2026/1422 provides for transitional provisions during which other forms of certificates can be accepted.

This applies to the products covered by Regulation 2026/1455 of the European Parliament and of the Council of 25 June 2026 on the adjustment of customs duties on imports of certain goods originating in the United States and opening of tariff quotas for imports of certain goods originating in the United States. In accordance with the new Article 59a introduced into the UCCIA by Regulation 2026/1422, to benefit from the tariff treatment provided under Regulation 2026/1455, economic operators must be able to demonstrate not only the non-preferential origin of the goods, but also that the goods have been transported directly to the European Union. Where goods are routed through a third country, operators must be able to demonstrate that the goods remained under customs supervision throughout the transit and were not subject to any alterations or operations that could affect their origin. When goods are stored or split in a third country, there must be evidence that the goods did not undergo any alteration other than to preserve them in good condition or by adding or affixing marks, labels, seals, or any documentation to ensure compliance with specific requirements.

The European Commission issued a Q&A with regard to Article 59a. According to the European Commission, these new requirements are intended to strengthen customs control mechanisms, support the proper verification of non-preferential origin, and prevent the circumvention of applicable trade measures.

The non-preferential rules of origin to determine whether the goods originate in the United States are those provided in the UCC and its Delegated and Implementing Regulations. There are currently no preferential rules of origin that have been agreed upon between the European Union and the United States This could lead to some uncertainty and divergences of interpretation in the practical application of the tariff quotas.

Key Takeaways

While the UCCIA amendments introduced by Regulation 2026/1183 do not change the substantive product-specific preferential origin criteria, failure to comply with the amended procedures may lead to rejection of preferential duty claims. As the key changes apply from 2028 onwards, businesses should start reviewing the origin processes that support their preferential claims, with particular attention to export and import flows that rely on paperwork from suppliers or exporters for origin documentation.

Businesses should therefore prioritize the following actions:

• Treat the amendments as an exercise for readiness with customs compliance. Review each import and export flow and create a proof of origin matrix where the legal entity, product, destination country, preferential agreement and required proofs of origin are readily available;
• Confirm that each supplier declaration is accurate in terms of product, origin and preferential agreement. Collect underlying evidence supporting the supplier declaration where needed; and
• Ensure that origin documentation, including origin and replacement statements, PEM EUR.1 certificates, invoices, and customs declarations, use correct and consistent details. EU businesses should ensure that their third-country suppliers provide the accurate proof of origin, use REX where necessary, maintain the underlying origin evidence, and notify any change affecting origin status or REX status.

As regards the changes introduced by Regulation 2026/1422, businesses importing products for which proof of non-preferential origin is required under the special non-preferential import arrangements should assess the impact of these changes on their internal customs compliance procedures.

In particular, importers of goods originating in the United States should ensure that they maintain adequate supporting documentation to demonstrate either the direct transport of the goods to the European Union or that the goods remained under customs supervision while transiting through third countries.

In addition, businesses involved in the import of agricultural products should assess how the new electronic certificates of origin issued through the ELAN system can be incorporated into their operational and documentation processes.

The Mayer Brown team offers a distinctive combination of in-depth and global experience in customs matters. The team assists clients with customs valuation, rules of origin, tariff classification, customs procedures, origin documentation, customs audits and supply chain compliance in a wide range of sectors, actively tracking relevant developments to ensure timely adaptation. With the benefit of our established relationships with key stakeholders at the EU and Member State levels, we are well-placed to assist companies in assessing the impact of changes to EU customs law. We also publish relevant insights regularly to keep our clients up-to-date, which can be found on our Customs page.