EU-Pacific Rules of Origin 2026: What Changes for Importers and Exporters

Key data

Companies trading with the Pacific States have been operating under new rules of origin since 30 January 2026, although many are not yet aware of this: Decision 1/2026 of the Trade Committee amended Protocol II of the EU-Pacific States Interim Partnership Agreement, which is precisely the text that determines which goods are entitled to the agreement's preferential tariffs.

The decision was published in the Official Journal of the EU on 18 March 2026, but its validity starts on 30 January. This means that operations already carried out must be assessed under the new criteria.

What does this regulation establish?

Protocol II of the EU-Pacific States Interim Partnership Agreement is the technical text that defines two fundamental aspects of bilateral trade:

• The definition of originating products: what criteria a good must meet to be considered originating from the EU or the Pacific States and, therefore, benefit from the agreement's preferential tariffs.
• Customs administrative cooperation methods: how origin is certified and verified between the customs authorities of both parties.

Decision 1/2026 amends certain provisions of this Protocol II. Although the full text of the specific changes requires consulting the regulation in the Official Journal, the practical impact is clear: the criteria determining whether a product is "originating" have changed, and with them the documentation required to certify it.

This type of amendment to European foreign trade regulations typically responds to technical adjustments in the lists of sufficient transformations, changes in required regional content percentages, or updates to origin certification procedures.

Economic and operational impact

The direct impact of this amendment occurs on two levels:

Tariff level: A product that until now met the origin criteria and benefited from reduced tariffs may cease to do so if the new criteria are more stringent. The differential between the preferential tariff and the general tariff can be significant depending on the product, making this review a matter of direct costs.

Documentary and compliance level: The amendment may imply changes in the documentation required to certify the origin of goods. Presenting incorrect or outdated origin documentation to customs may result in detentions, additional assessments and, in cases of repetition, customs penalties.

Companies with supply chains involving raw materials or processing in Pacific countries are the most exposed, as origin criteria tend to be particularly sensitive to where the substantial transformation of the product takes place.

Who is affected?

This amendment directly affects:

• European importers bringing goods from the Pacific States and applying the agreement's preferential tariffs.
• European exporters selling to the Pacific States who need to certify the European origin of their products to access tariff preferences at destination.
• Companies with mixed supply chains that use raw materials or transformation processes in Pacific countries as part of their production.
• Foreign trade, logistics and customs departments responsible for origin documentation.
• Customs advisors and customs agents managing operations with the Pacific States.
• CFOs and financial directors who must assess the cost impact on imports if any product loses tariff eligibility.

Practical example

A Spanish company importing manufactured products from Papua New Guinea — one of the Pacific States party to the agreement — that until now applied the preferential tariff of the partnership agreement, must verify the following:

1. Are the origin criteria its product met still valid under the amended Protocol II?
2. Is the origin documentation presented at customs (for example, the movement certificate or the exporter's origin declaration) still that required by the new provisions?
3. If part of the product's transformation takes place in a third country before arriving in Papua New Guinea, is that transformation still sufficient under the new criteria?

If the answer to any of these questions is negative, the company will have to apply the EU general tariff instead of the preferential one, with the consequent increase in import costs. The review must cover operations carried out since 30 January 2026, not only future ones.

What should companies do now?

1. Identify all operations with Pacific States carried out since 30 January 2026 and those currently in progress, to determine the scope of the review.
2. Consult the full text of Decision 1/2026 in the Official Journal of the EU to identify exactly which provisions of Protocol II have been amended.
3. Review the origin criteria applicable to each product exported or imported under the agreement, comparing the previous criteria with the new ones.
4. Update origin documentation if the new criteria require different formats, declarations or certifications from those used until now.
5. Review supply chains involving raw materials or processing in Pacific countries to verify they continue to meet sufficient transformation requirements.
6. Inform suppliers and customers in the Pacific States about the changes, especially if they are the ones issuing the origin documentation.
7. Consult a specialised customs advisor if there are doubts about the eligibility of specific products under the new criteria, before submitting incorrect origin declarations.

Official source

Disclaimer: This article is for informational purposes only and does not constitute legal advice. For specific decisions, please consult a qualified professional. Source: https://eur-lex.europa.eu/./legal-content/AUTO/?uri=OJ:L_202600498