The European Commission has published Commission Implementing Regulation (EU) 2026/1422 of 25 June 2026, amending Implementing Regulation (EU) 2015/2447 as regards the procedural rules governing proof of non-preferential origin. The main change for economic operators is the introduction of a new documentary requirement when claiming the tariff benefits established by Regulation (EU) 2026/1455 for certain goods originating in the United States.
Regulation (EU) 2026/1455 introduces a new direct transport requirement
The new Article 59a of Implementing Regulation (EU) 2015/2447 provides that, in addition to proving the non-preferential origin of the goods, importers must also demonstrate that the goods:
- were transported directly from the United States to the European Union; or
- remained under customs supervision while transiting through one or more third countries; or
- where the goods were stored or split into consignments, they underwent no operations other than those necessary to preserve them in good condition, or operations consisting solely of the addition or affixing of marks, labels, seals or documentation required under the applicable legislation.
This amendment aims to strengthen customs controls and reduce the risk of circumvention in the application of the tariff benefits available for certain imports originating in the United States.
What the direct transport rule means under the non-preferential rules of origin
The direct transport rule ensures that the goods entering the customs territory of the European Union are the same goods that were exported from the country of origin.
The legislation allows goods to transit through one or more third countries without losing their originating status, provided that they:
- remain under customs supervision throughout transit or storage;
- undergo only unloading, reloading or operations necessary to preserve them in good condition;
- may be split into consignments where required for logistical purposes; and
- are subject only to additional operations consisting of the addition or affixing of marks, labels, seals or documentation required to comply with regulatory requirements.
These operations do not affect the origin of the goods, provided that no processing or alteration of the products takes place.
Documents that may be used to prove direct transport
Importers must be able to demonstrate compliance with this requirement whenever requested by the customs authorities.
Acceptable supporting evidence includes:
- a single transport document covering the shipment from the United States to the European Union, even where the goods transit through one or more third countries;
- a non-manipulation certificate issued by the customs authorities of the country of transit, including:
- an accurate description of the goods;
- the dates of unloading and reloading;
- the means of transport used; and
- confirmation that the goods remained under the required customs supervision and conditions during transit;
- any other objective evidence capable of identifying the goods, such as package markings, package numbers or other documentation relating to the shipment.
Maintaining this documentation will facilitate compliance during customs inspections and verification procedures.
How this amendment affects importers of goods originating in the United States
Companies importing goods eligible for the tariff benefits under Regulation (EU) 2026/1455 should review their logistics and documentation procedures to ensure they can demonstrate compliance with the direct transport requirement.
This will require close coordination with carriers, freight forwarders and logistics providers to retain all relevant documentation relating to the international movement of the goods, particularly where shipments pass through third countries before entering the European Union.
The introduction of this requirement makes transport traceability a key element in preserving entitlement to the tariff benefits provided under EU legislation.
Entry into force of Commission Implementing Regulation (EU) 2026/1422
Commission Implementing Regulation (EU) 2026/1422 entered into force on the day following its publication in the Official Journal of the European Union. It introduces new Article 59a into Implementing Regulation (EU) 2015/2447, strengthening the documentary requirements for proving non-preferential origin where goods seek to benefit from the tariff measures established by Regulation (EU) 2026/1455.
The full text of the Regulation is available on the EUR-Lex website.
