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Customs Note 07/2026: New Tariff Preferences for Western Sahara Products Replacing Note 05/2026

  • Information Note 07/2026 replaces Note 05/2026 regarding tariff preferences for products from Western Sahara.
  • The change follows the integration of a new group of countries in TARIC, based on an EU-Morocco agreement modifying Protocols 1 and 4 of the EU-Morocco Association Agreement.
  • Products from Western Sahara under Moroccan customs control, especially fruits, vegetables, and fish, will receive the same EU trade preferences as Moroccan products.
  • Customs authorities in the EU and Morocco must ensure proper application, including identifying Western Sahara origin on import documents.
  • Specific instructions are given for completing EUR.1 movement certificates to reference the new agreement.

Source: sede.agenciatributaria.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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