New preferential EU import duties for US-origin goods from 1 July 2026

From 1 July 2026, a new EU tariff regime applies to a broad range of goods originating in the United States.

Under Regulation (EU) 2026/1455, the ordinary EU customs duty applicable to eligible US-origin goods may, depending on the CN classification, be reduced to 0%, reduced to a lower rate, or replaced by preferential treatment within a tariff quota. The regulation applies until 31 December 2029.

A broad range of goods is covered

The measure covers a large number of industrial and agricultural goods. It includes, among others, plastics and articles thereof, rubber products, leather goods, wood products, paper, textiles, metal products, machinery, electrical equipment, vehicles and vehicle parts.

The exact treatment depends on the applicable CN code and on the relevant annex to the regulation. Some goods benefit from a full 0% duty rate, while others are subject to a reduced duty or may only benefit from preferential treatment within the limits of an available tariff quota.

US origin is essential

The preferential treatment is not granted simply because goods are shipped from the United States, invoiced by a US supplier or purchased from a US company.

The goods must actually qualify as being of United States origin under the applicable EU origin rules. For the time being, the regulation requires origin to be assessed under the EU rules on non-preferential origin, pending the adoption of specific preferential origin rules.

This means that, depending on the product and supply chain, importers may need to demonstrate where the goods were manufactured and which production or processing operations took place in the United States.

Importers remain fully responsible towards customs for the accuracy of the origin declared in the customs declaration, as well as for the availability and reliability of the supporting documentation.

What should importers check?

Before claiming the preferential tariff treatment, the following points should be reviewed carefully:

• Is the correct CN code covered by Regulation (EU) 2026/1455?
• Do the goods genuinely qualify as US-origin goods?
• Is the declaration for release for free circulation accepted on or after 1 July 2026?
• Where a tariff quota applies, is quota volume still available?
• Are there any other customs measures or product requirements applicable to the goods?

The new tariff treatment only concerns the ordinary customs duty. Import VAT, excise duties, anti-dumping or countervailing duties, CBAM obligations, import licences, product compliance requirements and other customs formalities may remain applicable.

How D+TB can assist

At D+TB, we assess tariff classification, origin, applicable tariff measures and customs formalities before clearance.

For importers sourcing goods from the United States, this can help identify potential duty savings while ensuring that the origin declared to customs is properly supported and defensible in the event of a customs audit.

Planning imports from the United States? Contact D+TB before customs clearance to assess whether the new EU tariff treatment may apply to your goods.

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