On 17 July 2026, the EU Council is set to adopt a decision updating explanatory notes on rules of origin under the EU-Central America Association Agreement, introducing new guidelines on invoice declarations, corrections, and tolerance for minor errors. The changes aim to streamline customs procedures for traders and customs authorities across all parties to the agreement.
The decision, published as a Council proposal on 6 July 2026, replaces the existing explanatory note on Article 19 (invoice declarations) with updated rules covering invoices issued in third countries, mixed invoices for originating and non-originating products, acceptable formats (typing, printing, handwriting, stamping), and multi-page document handling. A new note on Article 22 allows importing customs authorities to permit corrected invoice declarations after exportation in cases not covered by Article 27(2). The most significant addition is a new note on Article 27, which states that parties shall not reject a preferential tariff claim due to slight discrepancies or obvious formal errors—such as typing mistakes in product descriptions, exporter/consignee names/addresses, or errors in phone numbers, postal codes, or emails—provided these do not cast doubt on the products' originating status. However, refusal remains permissible for errors like incorrect approved exporter authorization numbers, inaccurate product descriptions affecting origin, expired time-limits (unless covered by Article 21), indication of a non-agreement country of origin, or other errors duly justified by the importing customs authority.
The decision enters into force 180 days after adoption, giving customs authorities and traders time to adapt. The updated rules balance trade facilitation with customs control: exporters benefit from reduced rejection risks for minor mistakes, lowering administrative burdens and costs, while customs authorities retain discretion to reject serious errors. Importers gain more predictable treatment of origin claims, but may face delays if errors are deemed non-trivial. The changes also harmonize practices across EU member states and Central American countries, reducing fragmentation for businesses operating regionally. No prior coverage of this file exists in the last 180 days.