Tulli updates origin-evidence table: Lebanon note, Argentina CUIT

The document Etuuskohteluun oikeuttavat alkuperäselvitykset tuonnissa now carries the stamp 13 October 2026Tulli, replacing the 30 July 2026 stamp. The revision changes the Lebanon rowTulli: Lebanon now carries the f1) noteTulli, which states the duty-drawback prohibition under the 2012 PEM convention rulesTulli — no refund of duties previously paid on non-originating materials used to manufacture a product exported at a preferential duty. Lebanon's accepted evidence remains the EUR.1 movement certificate, with the invoice declaration as the alternative for consignments up to EUR 6,000.

The f-notes were edited alongside. The f3) note on the revised PEM rules and the transitional rules no longer carries the sentence recommending that origin statements include the applicable rule basis even though the marking is not mandatory under the revised rulesTulli; it now states only that either a customs-issued EUR.1 certificate or an exporter-made origin declaration is used. Canada's f6) note now reads that the duty-drawback prohibition appliesTulli, without the 21 September 2020 start date the earlier version gave.

Argentina's exporter identifier was correctedTulli: Argentine exporters declare the company-specific CUIT number (Clave única de identificación tributaria), now stated as consisting of 13 digitsTulli in the 12-12345678-1 structureTulli. The table also keeps the standing drawback rule that under the revised and transitional PEM rules the prohibition on duty drawback has been removed for all but textile products of HS chapters 50–63.

The broader PEM context is that some contracting parties apply the revised 2023 rules while others still apply the 2012 rules or transitional rules: from the start of 2026 the revised rules apply in trade between the EU and those parties whose agreements reference the revised convention, while 2012 or transitional rules still apply with some parties. Lebanon is a PEM contracting party alongside the EU.

Source: Tulli's indicative table Etuuskohteluun oikeuttavat alkuperäselvitykset tuonnissa, revision stamped 13 October 2026, read against the PEM Convention framework that sets the origin and cumulation rules.