This report provides an update to the report presented by the Commission services and the EEAS in 2021 concerning the impact of the extension of tariff preferences to products from Western Sahara for the people of Western Sahara. It assesses the impact and benefits of the Agreement extending the tariff preferences provided for under the EU-Morocco Association Agreement to products originating in Western Sahara which entered into force on 19 July 2019. Its findings are consistent with the positive trends observed in the previous reports, in particular in terms of employment for the population of Western Sahara, as the agreement allows producers in Western Sahara to export to the EU under tariff preferences. The report covers in particular the area of sustainable development with regard to the advantages for the people concerned and the exploitation of the natural resources of the territories in question, as provided for under the Agreement. In order to provide a wider picture regarding the overall situation in Western Sahara and as background, it also contains a description of the latest developments with respect to the peace process and the respect of fundamental rights.