New EU tariff preferences for goods from the US – rules for importers from 1 July 2026.

From 1 July 2026, businesses importing goods originating in the United States of America will operate under a new customs regime that is significantly more favourable but also subject to additional requirements. On that date, Regulation (EU) 2026/1455 of the European Parliament and of the Council of 25 June 2026 came into force, introducing significant adjustments to customs duty rates and opening EU tariff quotas for a range of goods originating in the US.

Preferential treatment may also apply where goods are physically consigned via a third country, provided that their US origin can be demonstrated and the requirements regarding transport and the integrity of the goods are met.

In this article, we outline the key provisions of the new legislation. We explain when these provisions come into force and when they expire, which product groups they cover, and what conditions – including those relating to origin, transport and the integrity of the goods – must be met by any importer wishing to benefit from the preferential arrangements.

Why has the EU introduced new tariff preferences for goods from the US?

Regulation 2026/1455 directly implements the political agreements reached between the European Union and the United States on 27 July 2025. This was a response to the escalation of tensions in transatlantic trade in 2025.

From 12 March 2025, the United States had been applying additional duties of 25 per cent on steel, aluminium and related products; from 3 April 2025, on cars; and from 3 May 2025, on car parts. On 4 June 2025, the duties on steel and aluminium were increased to 50 per cent.

Separately, from 1 August 2025 – that is, following the political agreement of 27 July 2025 – a 50 per cent tariff on certain copper products came into force. The increase in tariff burdens significantly raised costs for EU exporters and disrupted supply chains.

As part of the agreement reached, aimed at restoring stability and promoting fair trade (as reflected in the joint statement of 21 August 2025), the European Union has committed to lifting tariffs on all industrial goods from the US and to facilitating market access for US agri-food products.

How long will the new tariff preferences for goods from the US remain in force?

The new regulations are time-limited, meaning they give businesses a pre-determined timeframe in which to take advantage of the preferences. Regulation 2026/1455 entered into force on 1 July 2026 and remains in force until the end of 31 December 2029. At the same time, the European Commission is to present, by 30 June 2029, a comprehensive impact assessment of the regulation’s operation. Where appropriate, this assessment may be accompanied by a legislative proposal to extend the period of application of the regulation.

Regulation 2026/1455 – 0% rates, suspension of customs duties and tariff quotas

The new provisions amend the EU customs tariff in three key ways, depending on the tariff classification of goods under the Combined Nomenclature (CN):

• Complete abolition of customs duties (0% rate) – This covers the goods listed in Annex I to the Regulation. The abolition of customs duties applies to an extremely wide range of products, including plastics, cast iron and steel products, as well as articles made of cast iron or steel, chemical products, textiles, ceramics and many industrial and agricultural goods. The CN code is of fundamental importance in determining the scope of the preferences.
• Suspension of ad valorem duties – For goods listed in Annex II (e.g. certain fruit and vegetables, such as tomatoes, cucumbers, artichokes, fresh oranges, lemons, grapes and cherries), the percentage component of the duty (ad valorem) has been suspended to zero per cent, whilst retaining the specific duty, which is levied, amongst other things, when the import price falls below the entry price.

• Opening of tariff quotas at a 0% or preferential rate – In accordance with Annex III, volumes have been set for specific agricultural, food and processed goods, within which the reduced rate applies. These quotas cover a wide variety of products, including, amongst others: certain pork and bison meat, milk, cream, yoghurts and cheeses, nuts, soya oil, animal feed preparations, selected seafood (pollock, squid, hake), as well as cocoa powder, chocolate, coffee and tea extracts, and other processed foodstuffs. The quotas apply in successive 12-month periods, the first of which began on 1 July 2026, and are managed in accordance with EU rules on tariff quotas.

The mere fact that goods fall under the relevant CN code does not guarantee the application of the in-quota rate if the available volume has been exhausted. The first step in determining eligibility for a lower customs duty rate is the correct tariff classification of the goods according to the Combined Nomenclature (CN). However, the application of preferences also requires proof of the goods’ US origin, compliance with transport and non-alteration requirements, and, in the case of quotas, the availability of the relevant volume.

US origin of goods and transport requirements when applying tariff preferences

The mere fact that goods are purchased and dispatched from the United States is entirely insufficient to demonstrate their US origin and to apply a zero or reduced tariff rate. The purchase from a US supplier alone does not constitute legal proof of entitlement to the preferences. Direct transport from the US does not in itself determine origin, but may constitute a separate piece of evidence required for the application of the new preferential arrangements.

In accordance with Article 6 of Regulation 2026/1455, the origin of goods must be determined on the basis of the non-preferential rules of origin set out in Title II, Chapter 2, Section 1 of the Union Customs Code (UCC).

In accordance with Article 60 of the UCC, a good must either be wholly obtained in the United States (e.g. plants grown and harvested there, animals born and reared there), or – in the case of multinational production – must have undergone ‘the last substantial, economically justified processing or working’ in the US, resulting in a new product or constituting a significant stage of manufacture.

Furthermore, in accordance with Article 59a of Commission Implementing Regulation (EU) 2015/2447, the proof of origin submitted for the purposes of Regulation 2026/1455 should also include evidence that the goods were transported directly from the US to the Union or, where transported via a third country, remained under customs supervision.

If the goods were stored in a third country or the consignment was split, the importer must demonstrate that the goods have not been altered beyond what is necessary to preserve them in good condition or to apply the required markings.

When may the European Commission suspend tariff preferences for goods from the US?

The EU legislator introduced preferences for the US together with special safeguard (suspension) clauses. Under Article 3 of Regulation 2026/1455, the European Commission may suspend the application of the preferences in whole or in part if the United States fails to implement the provisions of the joint statement, undermines its objectives, discriminates against EU companies or takes specific measures against them, there are sufficient grounds to indicate that such measures are being planned, or there has been a change in objective circumstances.

Suspension does not take place automatically: it requires the Commission to carry out an investigation based on substantiated information and to adopt an implementing act in accordance with the examination procedure.

The Regulation also addresses the treatment of exports from the Union in the context of the expiry or replacement of the temporary additional levy imposed by the US under Section 122 of the US Trade Act.

Furthermore, with regard to certain goods falling within CN chapters 72, 73 and 76, provision is made for a specific possibility of suspending preferences if, on 31 December 2026, the United States continues to apply a rate higher than 15 per cent to derived steel and aluminium products from the Union.

Furthermore, Article 4 of the Regulation provides for a safeguard mechanism to be applied in the event of a surge in imports. If, as a result of a reduction in customs duties or the opening of tariff quotas, imports of goods originating in the US into the Union were to increase in such quantities and under such conditions as to cause or threaten to cause serious injury to the Union industry, the Commission may suspend the preferences in whole or in part by means of an implementing act, following an investigation.

Tariff preferences for goods from the US – what should importers check?

The new preferences may bring significant savings for importers; however, their application requires correct CN classification, confirmation of the goods’ origin, compliance with transport and non-alteration requirements and – in the case of quotas – the availability of the relevant volume. Irregularities in this regard may lead to the preferential treatment being challenged, the incurrence of additional customs duties and, depending on the circumstances, interest charges and penalties.

Are you importing goods from the US and wish to check whether the new tariff preferences apply? Please contact us. Our tax and customs law team can assist you in reviewing tariff classification, determining the origin of goods and assessing requirements relating to transport, non-alteration and tariff quotas.