EU introduces customs preferences for selected goods originating in the United States

On 1 July 2026, EU Regulation 2026/1455, published in the Official Journal of the European Union on 30 June 2026, entered into force. The Regulation introduces customs preferences and tariff quotas that may result in significant import duty savings for importers of selected goods originating in the United States.

The Regulation applies primarily to selected industrial products, agricultural products and certain products intended for human consumption. The specific goods covered are identified by their Combined Nomenclature (CN) codes set out in the annexes to the Regulation.

The new rules introduce, in particular:

• a zero rate of import duty for a wide range of industrial products originating in the United States listed in Annex I;
• the elimination of the ad valorem component of customs duties for selected agricultural products listed in Annex II, provided the applicable origin requirements are met. However, where the import price falls below the established entry price, the relevant customs duty will continue to apply;
• tariff quotas for selected products intended for human consumption listed in Annex III.

Origin of the goods will be key

To benefit from the reduced customs duties applicable to goods originating in the United States, importers must demonstrate not only the non-preferential origin of the goods but also that they were transported directly to the European Union. Customs authorities may request evidence at any time confirming both the US origin of the goods and compliance with the direct transport requirement, for example in the form of transport documents, contractual documentation or other relevant commercial records.

Where goods are transported through a third country, importers must be able to demonstrate that the goods remained under customs supervision and were not altered in any way, except for operations necessary to preserve them or to comply with regulatory requirements. If these conditions are not met or cannot be adequately demonstrated, the reduced customs duties cannot be applied, even where the US origin of the goods has been clearly established.

To substantiate the origin of the goods, we recommend having, in particular:

• a declaration by the US exporter on a commercial document relating to the specific shipment confirming compliance with the non-preferential rules of origin under the Union Customs Code;
• a description of the manufacturing process carried out in the United States supporting compliance with the applicable rules of origin. This document does not need to be submitted together with the customs declaration but should be available in the event of a customs audit.

What does this mean for importers?

The new customs preferences provide importers of goods originating in the United States with an opportunity to reduce import duty costs. At the same time, importers will need to assess carefully whether their products fall within the scope of the relevant annexes to the Regulation and whether the US origin of the goods can be sufficiently substantiated.

We therefore recommend verifying:

• whether the imported products are listed in the relevant annexes to the Regulation;
• whether they comply with the non-preferential rules of origin under the Union Customs Code;
• whether sufficient evidence is available to demonstrate direct transport from the United States to the European Union;
• whether adequate supporting documentation is available in the event of a customs inspection.

How can we help?

Deloitte’s customs and global trade specialists can help you assess whether the new customs preferences apply to your imported goods and assist you in preparing or reviewing the documentation required to substantiate their origin. We can also support you with preparing or reviewing origin declarations for commercial documentation and assessing supporting documentation relating to the manufacturing process in accordance with the EU non-preferential rules of origin.

If you would like to learn more about these changes or discuss their impact on your import operations, please do not hesitate to contact us.