Summary
- What changed and when. Regulation (EU) 2026/1455 entered into force on 1 July 2026, one day after its publication in the EU’s Official Journal, implementing the EU–US trade framework agreement. It grants a 0% import duty on a wide range of US-originating industrial goods (listed by CN code in Annex I), removes the ad valorem component of duties on certain agricultural products (Annex II — though the duty still applies if the import price falls below the entry price), and opens tariff rate quotas for specific products intended for human consumption (Annex III).
- How origin is determined. The preferences apply only to goods genuinely originating in the US. Unusually, no dedicated preferential rules of origin were created; instead the Regulation relies on the EU’s non-preferential origin rules under the Union Customs Code. Goods qualify if wholly obtained in the US, or where they underwent their last substantial, economically justified processing (detailed in UCC DA Annex 22-01, or case-by-case using the non-binding HWP “list rules”).
- Proving origin. The importer must be able to substantiate US origin on request. The “free evidence” principle applies, but not every document will suffice. Deloitte recommends a per-consignment transactional origin statement from the US exporter plus a procedural document describing the US manufacturing process, shared with customs only upon request.
Source: Regulation (EU) 2026/1455 — EUR-Lex
