GlossaryEN1 min readUpdated: Jun 22, 2026

EUR.1 cumulation

When an exporter in Tunisia uses EU-origin fabric to manufacture garments, EUR.1 cumulation determines whether the finished goods can still claim preferential origin.

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Last updated: 22 June 2026Published: 19 June 2025

Source: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/rules-origin/cumulation_en

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Logistics Concept

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Definition & Explanation

When an exporter in Tunisia uses EU-origin fabric to manufacture garments, EUR.1 cumulation determines whether the finished goods can still claim preferential origin. This rule allows materials that already hold originating status in one contracting party to a preferential trade agreement to be treated as originating when further processed in another contracting party. The final product can thereby satisfy origin requirements even if production is spread across several countries. Customs brokers and exporters apply this provision to secure preferential or zero duty rates on import into the partner country. Cumulation is a cornerstone of the Pan-Euro-Mediterranean framework and features in many other EU free trade agreements.

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