11 August 2026

New EU tariff duties on imports of goods from the United States applicable from 1 July 2026

As of 1 July 2026, the EU Commission has established a new tariff regime for imports of goods originating in the United States with the adoption of Regulation (EU) 2026/1455, published on 30 June, concerning the adjustment of customs duties applicable to imports of certain goods originating in the United States of America and the opening of tariff quotas for imports of certain goods originating in that country.

Products affected by the tariff preferences adopted

The main measures envisaged and the products impacted are the following:

  • Annex I: establishes a 0% import duty for a wide range of products and chapters of the Common Customs Tariff, including:
    • chemicals and pharmaceuticals,
    • plastics,
    • metals (iron, steel, aluminium),
    • machinery,
    • vehicles & parts, and
    • manufactured goods.
  • Annex II: provides that the ad valorem component of the Common Customs Tariff shall not apply to imports of goods classified under the Combined Nomenclature (CN) codes listed in that annex:
    • fresh fruits and fruit juices and
    • vegetables
  • Annex III: opens 20 tariff quotas with a 0% duty for certain agricultural goods and processed agricultural products, in accordance with the conditions set out in the Regulation itself. The Annex includes:
    • meat (pork, bison),
    • dairy,
    • nuts,
    • soybean oil,
    • animal feed,
    • seafood and unprocessed salmon,
    • processed foods, and
    • non-alcoholic beverages

However, the EU Commission may suspend these tariff preferences if US imports cause or threaten to cause serious injury to EU industries, or if the US fails to uphold its reciprocal commitments under the Joint Statement.

Proof of origin

In order to benefit from the measures, set out in the Regulation, proof of the non-preferential US origin of the goods must be provided. The Commission has published the following code, that must be entered in the ‘Supplementary documents’ field for the purposes of applying these duties:

U190

– Proof of origin established in accordance with Article 6 of Regulation (EU) 2026/1455

 

The new Article 59a of Implementing Regulation (EU) 2015/2447, introduced by Implementing Regulation (EU) 2026/1422, does not provide for any standardised proof of origin, such as a certificate or a specific declaration of origin. The principle of freedom of evidence for the justification of non-preferential origin continues to apply.

According to the updated Q&A document on the new Article 59a published by DG TAXUD, freedom of evidence for the justification of non-preferential origin means that the following can be used interchangeably:

  • documents or declarations made out by third parties,
  • origin statements on an invoice or
  • certificates of Origin

However, these documents or declarations issued by third parties, such as ‘Made in the USA’, declarations of origin on an invoice or certificates of origin, are not considered sufficient in themselves to prove the non-preferential origin of the goods. The EU importer (declarant) must provide sufficient evidence that the goods originate in the United States and that:

  • they have been transported directly from the United States to the EU; or
  • they have remained under customs supervision during their transit through third countries; or
  • where they have been stored, divided or split during such transit, they have not undergone any processing other than that necessary to preserve them in good condition or operations such as the affixing of marks, labels, seals or other documentation necessary to comply with the applicable requirements.

The Commission document also expressly clarifies that, for the purposes of the application of the adjusted customs duties to goods originating in the United States, the certificate of origin provided for in Article 57 and Annex 22-14 of the UCC Implementing Regulation cannot be used, since Regulation (EU) 2026/1455 does not specifically refer to it.

These rules shall apply until specific preferential rules of origin have been adopted.

EU importers are advised to ask US exporters for the relevant evidence. Where such evidence cannot be provided, it will not be possible to claim these tariff preferences.

Preference code in the import declaration

For the application of these duties, the following codes must be entered in the “Preference” field of the H1 message:

  • 300 – 0% duty
  • 320 – Quotas

The following must be entered in the “Preferential Country of Origin” field: US

Further information

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Frequently asked questions

  1. When the tariff refers to weight, is it gross weight or net weight?
  2. How can I find the import duty that applies to my product?
  3. If I want to sell my product in several EU countries, are there import duties to pay each time my product enters a different country?
  4. Can I get a list of products charged at 0% import duty?
  5. Are excise duties applied at EU or at national level?
  6. How is VAT charged in the EU?
  7. How can I get approval to export fish to the EU?
  8. Does food exported to the EU have to come from an EU-authorised establishment?
  9. Do I have to pay to use My Trade Assistant for Services and Investment?
  10. In which languages in My Trade Assistant for Services and Investment available?