REGIONAL CONVENTION COMMITTEE DECISION NO. 1/2023 ON THE PAN-EUROPE-MEDITERRANEAN PREFERENTIAL RULES OF ORIGIN SCOPE OF APPLICATION OF ARTICLE 10, PARAGRAPH 5, OF THE REGULATION ON PREFERENTIAL RULES OF ORIGIN Article 10, Paragraph 5 of the Regulation on Preferential Rules of Origin

Circular No: 26/08

REGIONAL CONVENTION COMMITTEE ON PREFERENTIAL RULES OF ORIGIN FOR PAN-EUROPE-MEDITERRANEAN
COVERED BY DECISION No. 1/2023
COUNTRIES APPLYING THE FIFTH PARAGRAPH OF ARTICLE 10
OF THE REGULATION ON PREFERENTIAL RULES OF ORIGIN

(09/01/2026)

Scope of Decision No. 1/2023 of the Regional Convention Joint Committee on Pan-European-Mediterranean Preferential Rules of Origin Under Article 10 of the Regulation on Preferential Rules of Origin (Regulation), products falling under Chapters 50 to 63 of the Harmonized System may be considered as originating in the relevant two contracting countries in preferential trade between them by applying “full bilateral cumulation.” The fifth paragraph of the same article states that the preferential countries may accept goods that have acquired origin status through the application of double full cumulation between different countries as “originating” in their import operations and apply the reduced tax rates stipulated in the preferential arrangements in force between them and the relevant exporting country for imports into their countries. In this context, the countries that declare that they may recognize goods that have acquired Turkish origin through the application of bilateral full cumulation within the framework of an Agreement specified in Article 2 of the Regulation as originating in Turkey and grant them preferential tariffs when these goods are exported from Turkey to a country where cross-cumulation outside the relevant Agreement is applicable are listed below:

• Norway

• Iceland

• Switzerland

• Liechtenstein