These countermeasures should be implemented in two steps according to the current proposal: 

1. Restoration of additional customs duties  

• Additional customs duties were imposed in 2018 and 2020 as a reaction to the American side’s imposition of tariffs on certain steel and aluminum products originating from the EU. 
• Following negotiations with the American counterpart, these additional customs duties were suspended at the end of October 2021 until April 14, 2025. 
• Considering the current situation, the European Commission has decided that this suspension will not be extended further. Therefore, from April 15, 2025, the additional customs duties will be reinstated on selected products from the USA. These products include, for example, certain agricultural products, steel and aluminum products, motorcycles, and others. 

2. A new package of additional retaliatory tariffs 

• The second step that the European Commission intends to take involves a new package of additional customs duties targeting goods originating from the USA valued at 18 billion euros. 
• On March 12, 2025, a list of potentially affected customs codes that retaliatory additional customs duty could be imposed on was published on the EC’s website. This publication initiated a consultation with interested parties, which should be concluded by March 26, 2025. 
• After this date, the final list of products that countermeasures will apply to should be known. 
• An implementing regulation will be adopted, which will introduce the intended countermeasures and whose expected effectiveness is anticipated approximately in mid-April 2025. 

What can you do? 

The last few months have shown that the current global trade and customs environment is changing turbulently. Therefore, affected importers in the EU should prepare for the effectiveness of the above measures. Importers in the EU should consider ways to minimize the impacts of the US-EU trade policy dispute. Since the aforementioned measures only apply to products originating from the USA, it may be economically advantageous to seek replacement supplies from other countries that are not subject to additional customs duties. However, it should be noted that various additional, compensatory, or anti-dumping duties are also imposed by the European Commission on other countries and in relation to specific products. It is therefore always necessary to thoroughly verify whether a change in the supply chain would ensure the desired customs savings. 

What won’t work? 

The origin of goods is determined based on established rules, regardless of where the goods were shipped from. This means that even if products from the USA are transported through other countries without any sufficient processing, their origin remains American. For example, if goods originating from the USA are imported from Brazil, where they have not undergone processing that would change their non-preferential origin, their origin remains American. These products will continue to be subject to additional customs duties upon import into the EU. At the same time, it is also true that European rules for determining non-preferential origin do not allow the transfer of production from one country to another solely to avoid potential customs duties unless there is economic justification for it. 

Determine the correct origin 

Although the origin of imported goods is a mandatory element of the import declaration, in practice it is not always consistently determined and verified. In some cases, this can lead to situations where goods imported from the USA are declared as originating in the USA, even when under EU rules they should be considered as goods originating from another country. Conversely, some products imported from a country other than the USA may actually have non-preferential US origin. Therefore, importers in the EU should carefully verify the actual non-preferential origin of imported goods. 

How can we help you? 

We are part of Deloitte’s global network of experts who provide assistance in the area of customs issues and international trade. If you have any questions about the current situation or would like to discuss the impacts on your business, please feel free to contact us.