- 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.
Latest Posts in "Spain"
- New G4 Guide v1.11 Released and Key Updates on Air DSDT Closure Procedures
- Customs and VAT Exemption Update for Residence Transfers to Spain: Information Note 08/2026 Replaces 08/2021
- VAT Deduction Cannot Be Limited by Formalities If Material Requirements Are Met, EU Court Rules
- Spanish Art World Protests 21% Cultural VAT, Demands Reduction to Match European Standards
- EU Introduces €3 Tariff on Low-Value E-Commerce Imports Starting July 2026













