Commission Implementing Regulation (EU) 2026/507 of 6 March 2026 granting Cabo Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved fillets of tuna and tuna loins (raw, cooked and frozen), prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets
Date: 2026-03-06
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Cabo Verde, derogation from EU law, development aid, fish product, generalised preferences, import (EU), originating product, preserved product, sea fish, tariff preference




L_202600507EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2026/507


9.3.2026







            COMMISSION IMPLEMENTING REGULATION (EU) 2026/507
of 6 March 2026
         
granting Cabo Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved fillets of tuna and tuna loins (raw, cooked and frozen), prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 64(6) and Article 66, point (b), thereof,

Whereas:







(1)


Cabo Verde is a country benefiting from the special incentive arrangement for sustainable development and good governance provided under Article 1(2), point (b), of Regulation (EU) No 978/2012 of the European Parliament and of the Council (2), referred to as the Generalised System of Preferences (GSP+). The rules on preferential origin for the purposes of the GSP, other than procedural rules, are laid down in Commission Delegated Regulation (EU) 2015/2446 (3).












(2)


By letter dated 4 June 2025, Cabo Verde submitted a request for a prolongation of the temporary derogations from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, which had been granted by Commission Implementing Regulations (EU) 2019/561 (4), (EU) 2019/620 (5), (EU) 2021/966 (6) and (EU) 2024/1288 (7). The request concerns an annual volume of 5 000 tonnes of prepared or preserved fillets of tuna and tuna loins (raw, cooked and frozen), 3 000 tonnes of prepared or preserved mackerel fillets and 1 000 tonnes of prepared or preserved frigate tuna or frigate mackerel fillets. Under the requested derogation, those products would be considered as originating in Cabo Verde even if they were produced from non-originating fish.












(3)


Cabo Verde supported its request for a prolongation of those derogations by relying on the arguments put forward in previous requests, which are still relevant, namely low quantities of tuna and mackerel caught in its territorial waters, scarce fishing opportunities outside its territorial waters and a limited duration of the fishing season, which reduces the opportunities to catch originating fish. Another important element is that Cabo Verde has developed its port infrastructure. As a result, larger quantities of fish can be handled and the fishing industry therefore has the opportunity to grow now. Unfortunately, Cabo Verde does not have an industrial fleet that would be able to serve its fishing industry, nor it is making sufficient investments in the fleet. The current limited catch capacities of originating fish would not allow the fishing industry to produce up to its maximum capacity. Lastly, the request emphasised the difficulties that Cabo Verde faces as a result of delays in the entry into force of the Economic Partnership Agreement (EPA) between the European Union and West Africa. Cabo Verde emphasises its need for a derogation from the rules on preferential origin applicable under the GSP in order to compensate for the fact that it is not yet possible to rely on the origin quotas or cumulation rules under the EPA which is not yet provisionally applied.












(4)


The challenges highlighted above encountered by Cabo Verde hamper the country’s capacity to develop a fishing economy which may provide economic security to the population depending on this activity. The derogation request should also be seen in the context of the activities the European Union is carrying out in support of Cabo Verde, with port infrastructure modernisation projects among the key focus areas for Global Gateway investments in Cabo Verde, playing a crucial role in developing the fisheries value chain.












(5)


The annual volumes established in the temporary derogation granted by Implementing Regulation (EU) 2024/1288 were rapidily exhausted which threatened the canning activites and risked to provoke losses in terms of employment of the local population.












(6)


The derogation provided for in Article 64(6) of Regulation (EU) No 952/2013 (the ‘Union Customs Code’), is of a temporary nature and also responds to the necessity for Cabo Verde to have time to prepare itself to comply, with the rules concerning the origin of the relevant products and with the requirements regarding the administrative cooperation. In order to be able to manage such a derogation, the requesting country should comply with requirements with respect to the information on the use of the derogation and the management of the quantities for which the derogation is granted and take all steps to be able to fully comply with the rules in the near future.












(7)


Cabo Verde complied, though on an irregular basis, with the requirements related to the information on the use of the derogation and the management of the quantities provided, as well as on the measures ensuring compliance with the rules of origin applicable to the GSP and administrative cooperation, provided for in Implementing Regulation (EU) 2024/1288.












(8)


Due to its recurrent economic diffiuculties and the absence of alternative solutions, but considering also some shortcomings on the information compliance, Cabo Verde should be granted, under strict conditions, a temporary derogation from the requirement under the rules on preferential origin that the products are considered as originating in the beneficiary country only where incorporating wholly obtained materials in that country. In particular, as described above Cabo Verde has made efforts to comply with the rules and has received – and will continue to receive – support from the Union, which will help it in this process which should be completed by 2027-2029. In view of this, Cabo Verde should be given more time to comply with the rules pursuant to Article 64(6)b of Regulation (EU) No 952/2013. The derogation should be granted for an annual volume of 5 000 tonnes of prepared or preserved fillets of tuna and tuna loins (raw, cooked and frozen), 3 000 tonnes of prepared or preserved mackerel fillets and 1 000 tonnes of prepared or preserved frigate tuna or frigate mackerel fillets. The duration of the derogation should be limited to a period of two years, which would enable Cabo Verde to endeavour to complete necessary structural adjustments in the fishery sector to comply with the rules of origin for the products concerned. The duration of this derogation may nevertheless be ended earlier if Regulation (EU) No 978/2012 expires before 31 December 2027. This possible shortening of the duration is due to the fact that Regulation (EU) No 978/2012, which provides the legal basis for the present derogation, may be repealed before the end of 2027 in the context of the GSP review. However, the derogation should be granted on the condition that the customs authorities of Cabo Verde take the necessary steps to carry out quantitative checks on exports of the products subject to derogation and that they communicate to the Commission a report with the quantities in respect of which statements on origin have been issued pursuant to this Regulation and the serial numbers of those statements.












(9)


The derogation from the rules of origin for tuna and mackerel should be conditional to Cabo Verde reporting regularly to the competent services of the Commission on the measures it has taken to ensure compliance with the rules of origin for the products concerned and with the related procedures and that it provides administrative cooperation as required for the implementation of the preferential arrangements under the GSP referred to in Article 1(2) of Regulation (EU) No 978/2012 (GSP Regulation). Those reports should be submitted following a precise time schedule. Any delays in meeting the set deadline should lead to the suspension of the derogation to be notified to the competent authorities of Cabo Verde following a reminder and an invitation to submit the reports within ten working days. The elements to be included in those reports should be listed in an Annex to this Regulation. Application of the derogation is subject to the compliance with the conditions laid down in Article 43 of Delegated Regulation (EU) 2015/2446.












(10)


The quantities set out in the Annexes to this Regulation should be managed in accordance with Articles 49 to 54 of Commission Implementing Regulation (EU) 2015/2447 (8) which govern the management of tariff quotas.












(11)


The measures provided for in this Regulation should enter into force on the day following that of its publication and be applied retroatively as from 1 January 2026, in order to take into account the difficult situation of Cabo Verde.












(12)


The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,





HAS ADOPTED THIS REGULATION:



Article 1
By way of derogation from Articles 41, point (b), and Article 45 of Delegated Regulation (EU) 2015/2446, products referred to in Annexes I and II produced in Cabo Verde from non-originating fish shall be regarded as originating in Cabo Verde in accordance with Articles 2, 3 and 4 of this Regulation.


Article 2

1.   The derogation shall apply to products which have been exported from Cabo Verde and declared for release for free circulation in the Union during the period from 1 January 2026 until 31 December 2027, or, if Regulation (EU) No 978/2012 expires before 31 December 2027, until the date of expiry of that Regulation.


2.   The derogation shall apply to products up to the annual quantity listed in Annex I (tuna) and Annex II (mackerel and frigate mackerel) to this Regulation.


3.   Application of the derogation is subject to the compliance with the conditions laid down in Article 43 of Delegated Regulation (EU) 2015/2446.



Article 3
The quantities set out in Annexes I and II to this Regulation shall be managed in accordance with Articles 49 to 54 of Implementing Regulation (EU) 2015/2447, which govern the management of tariff quotas.


Article 4
The derogation is granted on the following conditions:






(1)


The customs authorities of Cabo Verde shall take the necessary steps to carry out quantitative checks on exports of the products referred to in Article 1.










(2)


The following mention shall be entered on the statements on origin made out by the registered exporters: ‘Derogation – Commission Implementing Regulation (EU) 2026/507’.










(3)


The competent authorities of Cabo Verde shall forward to the Commission reports on the quantities in respect of which statements on origin have been made out pursuant to this Regulation and the copies of those proofs. These reports shall be communicated for three periods of 6 months, 12 months and 20 months after the entry into force of this Regulation, with two months to send these reports, after the date determined in the following paragraph.
Therefore, the first report shall be communicated between 1 July and 1 September 2026. The second report shall be communicated between 1 January and 1 March 2027. The third report shall be communicated between 1 August and 1 October 2027. The remaining period from 1 August to 31 December 2027 shall be subject to an additional report to be sent within two months after the end of the period provided for in Article 2(1) of this Regulation.










(4)


The competent authorities of Cabo Verde shall communicate to the Commission, at the same time as the reports referred to in paragraph 3, a report containing detailed information on the measures taken by them in order to:






(a)


ensure compliance with the rules concerning the origin of the relevant products applicable for the purposes of the GSP regulation and with the related procedures;










(b)


provide administrative cooperation as required for the implementation of the preferential arrangement under the GSP regulation.




The required information to be reported by the competent authorities of Cabo Verde is listed in Annex III.






Article 5
If the competent authorities fail to fulfil their reporting obligations laid down in Article 4(3) and (4), within the time-limits set therein, the Commission shall send a reminder to the competent authorities of Cabo Verde, requesting them to submit the required information within 10 working days. If the competent authorities do not respond to that request within the set deadline, the Commission may suspend the derogation provided for in this Regulation. Any such suspension shall not prolong the time period provided for in this Regulation and its Annex I and Annex II. That suspension shall be notified to the competent authorities of Cabo Verde and published in the Official Journal of the European Union, C series.


Article 6
This Regulation shall enter into force on the day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2026 until 31 December 2027, or, if Regulation (EU) No 978/2012 expires before 31 December 2027, until the date of expiry of that Regulation.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 March 2026.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj.

(2)  Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10.2012, p. 1, ELI: http://data.europa.eu/eli/reg/2012/978/oj).

(3)  Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).

(4)  Commission Implementing Regulation (EU) 2019/561 of 8 April 2019 granting Cape Verde a temporary derogation from the rules on preferential origin laid down in Commission Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved fillets of tuna (OJ L 98, 9.4.2019, p. 13, ELI: http://data.europa.eu/eli/reg_impl/2019/561/oj).

(5)  Commission Implementing Regulation (EU) 2019/620 of 17 April 2019 granting Cape Verde a temporary derogation from the rules on preferential origin laid down in Commission Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets (OJ L 108, 23.4.2019, p. 1, ELI: http://data.europa.eu/eli/reg_impl/2019/620/oj).

(6)  Commission Implementing Regulation (EU) 2021/966 of 11 June 2021 granting Cabo Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved tuna fillets, prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets (OJ L 214, 17.6.2021, p. 34, ELI: http://data.europa.eu/eli/reg_impl/2021/966/oj).

(7)  Commission Implementing Regulation (EU) 2024/1288 of 6 May 2024 granting Cabo Verde a temporary derogation from the rules on preferential origin laid down in Delegated Regulation (EU) 2015/2446, in respect of prepared or preserved fillets of tuna and tuna loins (raw, cooked and frozen), prepared or preserved mackerel fillets and prepared or preserved frigate tuna or frigate mackerel fillets (OJ L, 2024/1288, 7.5.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/1288/oj).

(8)  Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558, ELI: http://data.europa.eu/eli/reg_impl/2015/2447/oj).




ANNEX I










Order No


CN code


TARIC code


Description of goods


Periods


Annual quantity (in tonnes net weight)




09.1602


1604142100 
1604142690 
1604142800 
1604207050 
1604207055 
1604143190 
1604143690 
1604143800 
1604207099 
0304870090 
1604144120 
1604144629 
1604144820 
1604207045 
0304870020 
1604144130 
1604144830 


10


Prepared or preserved fillets and loins of skipjack (Katsuwonus pelamis)


1.1.2026 to 31.12.2026


5 000  tonnes




1.1.2027 to 31.12.2027 or, if Regulation (EU) No 978/2012 expires before 31 December 2027, until the date of expiry of that Regulation


5 000  tonnes




Prepared or preserved fillets and loins of yellowfin tuna (Thunnus albacares)




Prepared or preserved fillets and loins of bigeye tuna (Thunnus obesus)




Prepared white tuna (Thunnus alalunga)









ANNEX II










Order No


CN code


Taric code


Description of goods


Periods


Annual quantity (in tonnes net weight)




09.1647


1604151100 
ex 1604 19 97 


10


Prepared or preserved fillets of mackerel (Scomber scombrus, Scomber japonicus, Scomber colias)


1.1.2026 to 31.12.2026


3 000  tonnes




1.1.2027 to 31.12.2027 or, if Regulation (EU) No 978/2012 expires before 31 December 2027, until the date of expiry of that Regulation


3 000  tonnes




09.1648


ex 1604 19 97 
1604209000 


10


Prepared or preserved fillets of frigate tuna or frigate mackerel (Auxis thazard, Auxis rochei)


1.1.2026 to 31.12.2026


1 000  tonnes




1.1.2027 to 31.12.2027 or, if Regulation (EU) No 978/2012 expires before 31 December 2027, until the date of expiry of that Regulation


1 000  tonnes









ANNEX III
Measures to be reported by the Cabo Verde authorities regarding the implementation of the origin rules and procedures within the framework of the GSP scheme of the Union (Article 4(4))
The report referred to in Article 4(4) shall, inter alia, describe in detail the measures taken by the Cabo Verde authorities to ensure that:






(a)


verifications of the originating status of products at the request of the customs authorities of the Member States of the European Union are carried out for each and every request within the deadlines laid down in Articles 108 and 109 of Implementing Regulation (EU) 2015/2447;










(b)


verifications of the originating status of products of sea fishing and other products taken from the sea include a check on the place of catch and, where taken from outside the territorial sea, a check on the vessel ownership conditions, as laid down in Article 44 of Delegated Regulation (EU) 2015/2446;










(c)


controls within the meaning of Article 108(1)(b) and (2) of Implementing Regulation (EU) 2015/2447 are carried out on exporters at intervals determined on the basis of appropriate risk analysis criteria;










(d)


exporters and Government officials in Cabo Verde are properly informed about the EU-GSP origin rules and procedures through adequate instructions, trainings, seminars and/or web-based information.




Concerning the measures under (a) above, the report shall indicate for each origin verification request received from the Member States of the European Union:






 


The reference and date of the origin verification request,










 


The Member State having sent the request;










 


The date the request was received by the Cabo Verde authorities;










 


The product concerned (HS code and description of the products);










 


The date the reply was sent to the Member State;










 


The reasons for any delay in replying to the request, if the case may be;










 


The assessment of the request by the Cabo Verde authorities (i.e. whether the origin declared in the statement on origin was confirmed or not).




Concerning the measures under (c) above, the report shall indicate:






 


how many controls have been performed;










 


how the competent authorities analyse risks and which kind of criteria are used when determining intervals between regular checks on exporters;










 


what methodology is followed during the controls;










 


whether the competent authorities have required some exporters to provide copies or a list of the statements on origin they have made out with a view to carrying out the controls within the meaning of Article 108(1)(b) and (2) of Implementing Regulation (EU) 2015/2447;










 


whether the controls have shown a good understanding of the applicable procedures and rules of origin by the Cabo Verde exporters;










 


whether corrective measures were taken and/or penalties were applied in cases where the exporter made out an incorrect statement on origin.




Concerning the measures under (d) above, the report shall include the instructions, documents and training materials on EU GSP origin rules used to inform exporters and Government officials of Cabo Verde.
Each report referred to in Article 4(4) shall update the information provided in the preceding reports.



ELI: http://data.europa.eu/eli/reg_impl/2026/507/oj
ISSN 1977-0677 (electronic edition)