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

• CELEX: Implementing Regulation (EU) 2026/507
• Articles: 9

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.

Schedules & Appendices

ANNEX I

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

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))

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.