2/5/2026, 9:29:02 AM

Türkiye Implements Revised Pan-Euro-Mediterranean Preferential Rules of Origin (PEM 2023)

Why this matters for foreign exporters / importers to Türkiye:

  • The shift to PEM 2023 rules can invalidate previously compliant origin structures, directly affecting preferential duty eligibility for Türkiye-bound trade.

  • Exporters relying on PEM cumulation must reassess supplier networks and processing steps to avoid unexpected loss of tariff preferences.

  • Errors in applying revised tolerance or insufficient processing rules may lead to retroactive duty claims and penalties after clearance.

  • Stronger post-clearance verification increases the commercial risk of weak origin documentation, especially for complex multi-country supply chains.

  • Contractual pricing based on preferential duties may require renegotiation if origin status cannot be sustained under the new framework.

The “Regulation on Preferential Rules of Origin under the Pan-Euro-Mediterranean (PEM) Convention” has been published in the Official Gazette dated 20.12.2025, No. 33113, setting out the implementation framework in Türkiye for the PEM Joint Committee Decision No. 1/2023 amending the Convention’s preferential rules of origin.

What Changed Compared to the Previous Framework

  • The Regulation operationalizes the transition from the legacy 2012 PEM rules to the revised 2023 PEM rules, providing a consolidated implementation basis for Türkiye within the PEM system.
  • It clarifies key technical pillars such as origin-conferring processing, tolerance rules, insufficient operations, cumulation mechanics, accounting segregation (accounting separation of fungible materials), and proof of origin (EUR.1 and origin declarations).
  • It strengthens the procedural structure around electronic issuance, retrospective issuance, duplicate documents, and administrative cooperation / post-clearance verification, aligning operational practice with updated PEM standards.
  • It also includes transition arrangements to address shipments and proofs of origin issued under the earlier regime, ensuring continuity under defined time limits.
  • The Regulation enters into force on the date of publication and is stated to be effective from 01.01.2025.

Practical Impact for Companies and Required Actions

  • Re-validate product origin assessments: Exporters should re-run product-level origin calculations under the revised PEM rules. Assuming that prior (2012-based) analyses remain valid can create preference denial risk.
  • Review supply chain and cumulation eligibility: Since cumulation conditions depend on the applicable PEM matrices and partner coverage, companies should confirm that suppliers, processing steps, and sourcing patterns still support preferential origin.
  • Upgrade compliance around EUR.1 / origin declarations: Document accuracy, supporting evidence, and retention discipline become more critical as verification mechanisms are reinforced.
  • Check “insufficient processing” exposure: Operations such as basic packing, labeling, simple assembly, or minor finishing are generally not origin-conferring. Manufacturing and subcontracting models should be checked to prevent origin challenges.
  • Prepare for post-clearance verification: Firms should ensure that internal files can demonstrate origin logic and cumulation conditions, including supplier declarations and production records, to minimize retroactive duty and penalty exposure.

The related legal document

Other legislation updates

These related legislation updates reflect ongoing developments in Turkish customs and trade compliance. They may directly affect risk exposure, costs, and compliance strategies for foreign exporters and importers engaging with Türkiye.