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HMRC internal manual

EC preferences: imports from Turkey

Goods entitled to preferential treatment: cumulation of origin

Cumulation is a feature of the EU’s preferential trade agreements which additionally helps goods to meet the origin rules. There is now a facility called ‘The Pan-Euro Med cumulation’. This is an extension of the diagonal cumulation arrangements that are already in existence. Details of the Cumulation provision are shown in Notice 827 European Community Preferences.