EU sets 0% customs duties on listed US-origin goods and opens tariff quotas
EU customs clearance teams must apply 0% ad-valorem duty to Annex I US-origin CN codes on import declarations from 1 July 2026.
Change
On 25 June 2026, the European Union (EU) adopted Regulation (EU) 2026/1455, setting the applicable Common Customs Tariff duty to 0% for imports of the CN codes listed in Annex I originating in the United States, suspending to zero the ad-valorem component for Annex II goods, and opening tariff quotas for Annex III US-origin goods, applicable from 1 July 2026 until 31 December 2029.
Why it matters
The 0% treatment depends on origin being established under Union non-preferential origin rules until preferential origin rules are adopted, so importers must rely on existing origin-documentation standards to qualify. For Annex II goods the ad-valorem component is suspended to zero while the specific duty component is maintained, and Annex III quota goods attract the in-quota rate only up to the stated volumes. The Commission may suspend the duty adjustments or quotas where the United States diverges from the Joint Statement or where increased imports threaten serious injury to Union industry, and may suspend Article 1 for steel and aluminium derivative products (CN chapters 72, 73, 76) if the United States still applies a tariff above 15% on 31 December 2026.
Implications
- — Member State customs authorities' tariff-management teams must update CN-code duty schedules and import-declaration systems to apply 0% ad-valorem duty to Annex I US-origin goods, the Annex II ad-valorem suspension, and the Annex III in-quota rates from 1 July 2026 — failure produces import declarations that contradict a directly applicable EU regulation.
- — Importers and customs brokers declaring Annex I, II or III US-origin goods must hold and present non-preferential origin evidence demonstrating US origin to secure the 0% duty, ad-valorem suspension or in-quota rate — without compliant origin documentation shipments will not qualify for the preferential treatment.
- — Importers using Annex III tariff quotas must monitor quota volume utilisation within each 12-month period from 1 July 2026 — once a quota volume is exhausted, the in-quota rate no longer applies and full duty resumes on further imports.
Who is affected
- — Member State customs authorities' tariff-management teams
- — Importers and customs brokers declaring Annex I, II or III US-origin goods
- — EU customs-compliance teams managing tariff-quota utilisation
What to watch
- — 1 July 2026 — 0% ad-valorem duty on Annex I US-origin CN codes, Annex II ad-valorem suspension, and Annex III tariff quotas begin applying to import declarations.
- — 31 December 2026 — if the United States still applies a tariff above 15% on steel and aluminium derivative products, the Commission may suspend Article 1 for CN chapters 72, 73 and 76.
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