The Administration of Customs and Indirect Taxes published circular n°6758/233 on July 7, 2026, concerning the rules of origin within the framework of the association agreement between the Kingdom of Morocco and the United Kingdom of Great Britain and Northern Ireland. This update follows the signing of decision n°01/2026 by the Morocco–United Kingdom Association Council on March 16, 2026, which modifies protocol 4 regarding the definition of "originating products" and methods of administrative cooperation. The new provisions address several key aspects of preferential trade, including cumulation of origin, the direct transport rule, procedures for issuing certificates of origin, invoice declarations, EUR-MED declarations, supplier declarations, and supporting documents.
A significant development is the cumulation of origin, allowing products originating from Morocco or the United Kingdom to benefit from cumulation with the European Union, EFTA, Turkey, and Mediterranean Arab countries that are signatories to the Agadir Agreement. This change allows for better integration of regional value chains, where materials or processing from certain partner countries can be considered in determining preferential origin, provided necessary commercial agreements are in force and conditions are met. The circular also introduces a new formulation of the direct transport rule, pe
