As of 1 July 2026, the European Union has introduced a new tariff framework for selected imports from the United States following the entry into force of Regulation (EU) 2026/1455. The measures are expected to remain in force until 31 December 2029 and will affect importers, exporters and international trade operators across a wide range of industries.
The Regulation forms part of the broader trade framework agreed between the European Union and the United States to promote more balanced bilateral trade while improving market access for selected US products through tariff reductions and new tariff-rate quotas.
What changes for EU tariffs on US imports?
Regulation (EU) 2026/1455 introduces three key customs measures for eligible US-origin goods released for free circulation within the European Union:
- 0% customs duties for products listed in Annex I.
- Removal of the ad valorem component for products included in Annex II.
- Introduction of new tariff-rate quotas (TRQs) for products covered by Annex III.
These measures are not unconditional. The European Commission may suspend them, either partially or entirely, or introduce safeguard measures if increased imports cause or threaten to cause serious injury to EU producers.
Which US products benefit from the new EU tariff measures?
The Regulation covers a broad range of products across multiple sectors.
These include industrial goods, chemicals, pharmaceuticals, machinery, selected textile products and numerous agri-food products such as dairy products, nuts, soybean oil, cocoa, chocolate, pork, bison meat, fishery products and non-alcoholic beverages.
Businesses importing from the United States should review the tariff classification of their products to determine whether they qualify for any of the new tariff benefits introduced by the Regulation.
Rules of origin remain essential for US imports
Although the Regulation introduces tariff relief for selected products, it does not modify the rules governing the determination of origin.
Until the European Union and the United States establish preferential rules of origin under a dedicated trade agreement, imports will continue to be subject to the non-preferential rules of origin set out in the Union Customs Code.
Origin will therefore continue to be determined based on criteria such as:
- Goods wholly obtained in a single country.
- The last substantial, economically justified processing where production involves more than one country.
- Additional supporting evidence where customs authorities have reasonable doubts regarding the declared origin.
How to demonstrate the origin of goods imported from the United States
One of the most important practical aspects of the Regulation is that non-preferential origin is not supported by a mandatory standard certificate.
Instead, importers and customs declarants must be able to provide sufficient evidence supporting the declared origin whenever requested by customs authorities.
Supporting documentation may include:
- Manufacturing process information.
- Tariff classification of the goods.
- Origin and value of raw materials.
- Evidence of the last substantial transformation carried out.
Maintaining comprehensive origin documentation will remain essential to successfully manage customs controls and post-clearance audits.
What businesses importing from the United States should review
Companies importing goods from the United States should assess whether their products are covered by any of the Regulation’s annexes and evaluate the financial impact of the new duty reductions or tariff-rate quotas.
Businesses should also review their internal origin compliance procedures and document retention policies, as the European Commission will closely monitor the implementation of these measures until 2029 and carry out a comprehensive assessment of their impact on the EU market.
