EU-Mexico Partnership Agreement
EU-Mexico bilateral trade relations are regulated by the Partnership Agreement, which provisionally applies since 2000.
The European Union and Mexico are currently negotiating a new EU-Mexico association agreement that aims to replace the current Partnership Agreement.
Rules of Origin
In order to qualify for preferential treatment, your product will need to satisfy the rules of origin under the agreement. Please check the interactive “Rules of Origin Self Assessment tool (ROSA)” in My Trade Assistant to assess whether your product fulfils the rules of origin and find out how to prepare the correct documents.
Origin is the 'economic nationality' of traded goods. If you are new to the topic, you can find an introduction to the main concepts in the goods section.
Rules of origin
Where can I find the rules of origin?
The rules of origin are set out in the Annex III to Decision No 2/2000 of the EC-Mexico Joint Council of 23 March 2000, concerning the Definition of the Concept of Originating Products and Methods of Administrative Cooperation (OJ L 245 of 29.09.2000, p. 953).
Product specific rules have been adapted to the modifications in the classification of goods introduced by the 2002 Harmonized System. Joint Council Decision No 5/2002 (OJ L 44 of 18.2.2003, p. 1) contains the "new" Appendix II (together with a few other provisions) which has been republished in its entirety.
Annex III has been amended to take account of the 2004 EU enlargement by Joint Council Decision No 3/2004 (OJ L 293 of 16.9.2004, p. 15). Amendments related to the 2007 EU enlargement were introduced by Joint Council Decision No 2/2008 (OJ L 198, 26.7.2008 p.55).
Decision No 1/2007 of the EU-Mexico Joint Committee (OJ L 279 of 23.10.2007, p. 15) introduced certain amendments to the rules of origin contained in Annex III, which concern the following
- extension of the temporary application of two product specific rules set out in Appendix II(a) and relating to certain chemical products, until 30 June 2009
- extension of the temporary application of product specific rules set out in Appendix II(a) and relating to leather products, until conclusion of the current WTO negotiations
- change of the management method used to allocate annual quotas set out in Appendix II for textiles exported from the EU to Mexico, from an auction system to a 'first come, first served' basis
- change of the management method used to allocate annual quotas set out in Appendix II(a) for footwear exported from the EU to Mexico, from an auction system to a 'first come, first served' basis
- change of the rule of origin set out in Appendix II for products classified in Harmonized System heading 1904
- change of the rule of origin set out in Appendix II for products classified in Harmonized System heading 7601
Does my product originate in the EU or Mexico according to the EU-Mexico Global Agreement?
For your product to qualify for the lower or zero preferential tariff under the EU-Mexico Global Agreement, it must originate in the EU or Mexico.
A product originates in the EU or in Mexico, if it is
- wholly obtained in the EU or Mexico, or
- manufactured in the EU or Mexico using non-originating materials provided that such materials have undergone sufficient working or processing by fulfilling the product specific rules set out in Appendix II
See also Appendix I "Introductory notes” to product specific rules of origin.
For certain products, there are some alternative product-specific rules - see Appendix IIa
Examples of product specific rules in EU trade agreements
- the value-added rule – the value of all of the non-originating materials in a product cannot exceed a certain percentage of its ex-works price
- the change of tariff classification – the production process results in a change of tariff classification between the non-originating materials and the final product – for example production of paper (Harmonized System Chapter 48) from non-originating pulp (Harmonized System Chapter 47)
- specific operations – a specific production process is required, for example spinning of fibers into yarn — such rules are primarily used in the textiles and clothing, and chemical sectors
Tips to help you comply with the product specific rules
The agreement provides additional flexibility to help you comply with product specific rules, such as tolerance or cumulation.
- the tolerance rule allows the producer to use non-originating materials that are normally prohibited by the product specific rule up to 10% of the product’s ex-works price
- tolerance cannot be used to exceed any maximum-value threshold of non-originating materials listed in the product specific rules
- specific tolerances apply to textiles and clothing classified in HS Chapters 50 to 63, which are included in Notes 5 to 7 of Appendix I "Introductory notes” of product specific rules of origin
- Bilateral cumulation — materials originating in Mexico can be counted as originating in the EU (and vice versa) when used in the manufacturing of a product
The product also needs to fulfil all other applicable requirements specified in the Protocol, such as insufficient working or processing, or the direct transport rule.
Transport through a third country: direct transport rule
Originating products must be transported from the EU to Mexico (and vice-versa) without being further processed in a third country.
Trans-shipment or temporary warehousing in a third country is allowed if products remain under the surveillance of the customs authorities and do not undergo operations other than
- any operation designed to preserve them in good condition
You will have to provide evidence of the direct transport to the customs authorities of the importing country.
Under the EU-Mexico Global Agreement it is not possible to get a refund on duties previously paid on non-originating materials used to produce a product that is exported under a preferential tariff.
If you want to claim a preferential tariff you will have to follow the origin procedures and have your claim verified by the customs authorities of the country into which you are importing your goods. The procedures are set out in Title V on Proof of Origin and Title IV on Arrangements for Administrative Cooperation.
How to claim a preferential tariff
To benefit from a preferential tariff, importers must provide proof of origin.
The proof of origin can be either
- a movement certificate EUR.1, or
- an origin declaration
Proof of origin remains valid for 10 months from the date of issue.
No proof of origin is required when the total value of the consignment does not exceed
- €500 for small packages or
- €1,200 for personal luggage
Movement certificate EUR.1
Movement certificates EUR.1 are issued in Mexico by the 'Secretaría de Economía' (Ministry of Economy). The Ministry of Economy is also responsible for
- granting, monitoring and withdrawing authorisations to approved exporters
- post-verification checks following a request by a customs authority in an EU Member State
The customs authority in Mexico can request customs authorities in EU Member States to verify the originating status of the goods or the authenticity of the proof of origin. The exporter applying for the certificate should be prepared to submit documents proving the originating status of the products concerned. Specifically, for Mexico, the 4-digit tariff classification of the exported goods must be indicated in box 8 of the movement certificate EUR. 1
Appendix III includes a specimen of a EUR.1 certificate and gives indications for its completion.
Exporters can self-declare that their product originates in the EU or Mexico by providing an origin declaration. It can be made by
- an approved exporter, or
- by any exporter provided that the total value of the products does not exceed €6,000
To become an approved exporter, you must be able to satisfy the competent customs authorities ('Secretaria Economia' of the Ministry of Economy on the Mexican side) of the originating status of your products, as well as any other requirements they may impose. The competent authorities can withdraw your approved status if you abuse it in any way. To find out more about the procedures, contact the competent customs authorities ('Secretaria Economia' of the Ministry of Economy on the Mexican side).
How to make an origin declaration
- the exporter should type, stamp or print the following declaration (in the appropriate language) on the invoice, delivery note or other commercial document which describes the products concerned in sufficient detail to enable them to be identified
The exporter of the products covered by this document (customs authorisation No...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin.
The text of the invoice declaration can be made in any of the official languages of the EU and can be found in the Appendix IV. Check with your customs authorities for any extra requirements they might have.
You must sign your invoice declaration by hand. If you are an approved exporter, you are exempted from this requirement provided you give your customs authorities a written undertaking that you accept full responsibility for any declaration identifying you. When filling in an invoice declaration, you should be prepared to submit documents proving the originating status of your products
An invoice declaration may be made by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented to the customs authority of the importing country no longer than the period established in the domestic law of each Party: two years in the EU and one year in Mexico
Verification of origin
The customs authorities may verify whether a product imported is indeed originating or fulfils other origin requirements. Verification is based on
- administrative cooperation between customs authorities of the importing and the exporting parties
- checking done by local customs. Visits of the importing Party to the exporter are not allowed
The authorities of the exporting Party make the final determination of origin and inform the authorities of the importing Party of the results.