- The EU-Central America Association council has adopted Decision No 1/2023, which modifies the list of working or processing required on non-originating materials to obtain originating status, reflecting the Harmonised System (HS) 2022.
- The Decision will enter into force 180 days after adoption on 29 December 2023 and will update the product-specific rules of origin set up in the Appendix 2 and Note 4 of Appendix 2A to Annex II.
- The update concerns the definition of “Originating Products” and “Methods of Administrative Cooperation” to the Agreement establishing an Association between the EU and its Member States, and Central America.
- The product-specific rules of origin reflect the HS 2022 adjustments. The tariff codes for products of Chapters 61 and 62 within annual quotas are also adjusted to reflect the HS 2022 update.
Source Taxation-customs.ec.europa.eu
Latest Posts in "European Union"
- Circular VAT and the second-hand goods challenge
- ECJ C-868/19 (M-GmbH) – Decision – Members of a partnership and the head entity can form a VAT group
- Zampa Partners: VAT Newsletter Q.3 2026
- European Court T-566/26 (Corporación Aragonesa de Radio y Televisión) – Questions – Input VAT deduction by a public broadcaster
- Council Presidency Proposes Compromise on Northern Ireland Fuel Flat-Rate Scheme













