New preferential origin regulation 2026: what importers and exporters must do

Key data

If your company imports or exports goods with countries with which the EU has trade agreements, this regulation affects you from 2 June 2026. The Implementing Regulation (EU) 2026/1183 modifies the procedural rules of Regulation 2015/2447 regarding how the preferential origin of goods is certified. In practical terms: it changes the procedures you must follow to demonstrate that your products comply with the rules of origin and, therefore, are entitled to pay lower or no tariffs.

Preferential origin is not a minor procedure. It is the basis on which the reduced or zero tariff rates of free trade agreements are applied. If not certified correctly, customs can deny the benefit and require payment of the general tariff, with the costs and delays that entails.

What does this regulation establish?

Regulation 2026/1183 modifies Implementing Regulation (EU) 2015/2447, which is the rule that develops the Union Customs Code in terms of procedures. The modification focuses specifically on the procedural rules relating to the preferential origin of goods.

Preferential origin is the mechanism that allows economic operators—importers and exporters—to benefit from reduced or zero tariff rates when trading with countries with which the EU maintains free trade agreements. To access this benefit, companies must demonstrate documentally that their products comply with the rules of origin established in each agreement.

The changes affect the documentary and administrative procedures that both exporters and importers must follow to demonstrate that their products comply with the rules of origin required in each preferential trade agreement.

Economic and operational impact

The most direct impact is economic: the reduced or zero tariff rates obtained through preferential origin can represent significant savings in each import or export operation. Losing that benefit by not correctly certifying the origin—or by not following the new procedures—means paying the general tariff, which can be substantially higher.

At the operational level, companies will need to:

• Review their internal customs management processes to adapt them to the new procedural requirements.
• Update the documentation they use to certify the preferential origin of their goods.
• Verify that their suppliers and customers in third countries also comply with the new procedures, as the certification chain may be affected at both ends.

Non-compliance with the new requirements can result in two direct consequences: the loss of tariff benefits and exposure to possible customs sanctions. Both consequences have a direct impact on the bottom line.

Who does it affect?

• Importing companies that bring goods from countries with preferential trade agreements with the EU and apply reduced or zero tariff rates.
• Exporting companies that sell goods to countries with preferential agreements with the EU and need to certify the origin of their products so that the buyer can benefit from the reduced tariff.
• SMEs with foreign trade activity, especially those that do not have a specialized customs department and may not be aware of procedural changes.
• Large companies with high volumes of foreign trade operations, where the cumulative impact of losing tariff benefits can be very significant.
• Authorized economic operators (AEO) and customs agents who manage procedures on behalf of third parties.
• Foreign trade, logistics and customs departments of any company with importing or exporting activity with countries with free trade agreements with the EU.

Practical example

Imagine a Spanish company manufacturing industrial components that regularly exports to Japan, a country with which the EU maintains an Economic Partnership Agreement (EPA). For its Japanese customer to be able to import those components with the reduced preferential tariff, the Spanish company must certify to customs that its products comply with the rules of origin of the agreement.

Until now, that certification followed the procedures of Regulation 2015/2447 in its previous version. With the entry into force of Regulation 2026/1183 on 2 June 2026, the documentary and administrative procedures for making that certification have changed. If the Spanish company does not review and adapt its documentation and internal processes to the new requirements, its Japanese customer might not be able to apply the preferential tariff, which would increase the cost of imports and could make it less competitive against suppliers from other countries.

The same risk applies in reverse: a Spanish company that imports raw materials from Morocco (with an association agreement with the EU) and does not correctly certify the preferential origin under the new procedures could have the reduced tariff rate denied and have to pay the general tariff in each operation.

What should companies do now?

1. Identify if you operate with countries with preferential agreements with the EU. If you import or export to countries such as Japan, Canada, Morocco, Turkey, Mexico, Chile, South Korea, Vietnam or others with a free trade agreement with the EU, this regulation directly affects you.
2. Review internal customs management processes. Analyze how you currently certify the preferential origin of your goods and compare it with the new procedural requirements of Regulation 2026/1183.
3. Update origin documentation. Verify that the documents you issue or request to certify preferential origin comply with the new formats and requirements established.
4. Inform international suppliers and customers. If you depend on origin certifications issued by third parties (suppliers in countries of origin), communicate the changes to them so they also adapt their documentation.
5. Consult with your customs agent or specialized advisor. Since the changes affect specific technical procedures, it is advisable to review the full text of Regulation 2026/1183 with a customs professional to identify exactly what changes in your specific operations.
6. Document the adaptation. Keep a record of the changes made to your processes and documentation, which can serve as evidence of compliance in the event of a customs inspection.

The risk of not acting is clear: the loss of preferential tariff benefits and the possibility of customs sanctions, both with direct impact on operating costs and competitiveness.

Official source

Consult complete regulation on official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=CELEX:32026R1183