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.
The Regulation has materially liberalized imports into the EU from the United States, but with an important compliance catch: the reduced/zero duties are available only for qualifying US-origin goods, and importers now need stronger evidence of origin and of direct transport/non-alteration.
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
Documentary evidence to proof US origin and direct transportation
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.
Code U190 – Proof of origin established in accordance with Article 6 of Regulation (EU) 2026/1455 must be entered in the ‘Supplementary documents’ field of the H1 declaration.
The principle of freedom of evidence for the justification of non-preferential origin is applicable since new Article 59a of Implementing Regulation (EU) 2015/2447, introduced by Implementing Regulation (EU) 2026/1422, does not provide for any standardized proof of origin.
According to the Q&A document on the new Article 59a published by DG TAXUD updated in July to clarify the initial confusion among economic operators on the supplementary documents they were required to submit, non-preferential origin can be justified using any of the following:
- documents or declarations made out by third parties,
- origin statements on an invoice or
- certificates of Origin
However, declarations 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 also provide sufficient evidence that they:
- have been transported directly from the United States to the EU; or
- 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 has also expressly clarified that, for the purposes of the application of these 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
Practical effects of the measures
Origin compliance becomes more important
The tariff concessions are based on the goods being originating in the United States, not merely exported or shipped from the US. Until preferential origin rules are agreed, Article 6 says that origin is determined using the EU's non-preferential rules of origin.
This distinction is relevant because, for example, a product imported from a US warehouse but manufactured in China does not automatically qualify for the new 0% rate because it retains its Chinese origin unless it has been sufficiently processed to qualify as US origin.
Cheaper prices of US goods in the EU
Qualifying US goods have become cheaper to import because duties have been removed or reduced, and additional quantities of certain agricultural/other products can enter at preferential rates.
Clause suspending the measures
The Regulation also contains a provision that allows the EU to suspend benefits in specific circumstances, including developments in US treatment of EU trade. In particular, it provides for possible suspension of Article 1 treatment for certain steel/aluminium-related CN chapters if, on 31 December 2026, the US continues applying tariffs above 15% on relevant EU steel and aluminium derivative products.