On June 25, 2026, REGULATION (EU) 2026/1455 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL was published, adjusting customs duties on imports of certain goods originating in the United States of America and opening tariff quotas for imports of certain goods originating in the United States of America.

The Regulation is the instrument through which the European Union intends to reconfigure the tariff framework with the United States and thus facilitate imports, restoring a climate of greater stability after the tensions created by the US administration’s tariff policies.

The Regulation refers to the US-EU agreements of July 27, 2025, and the resulting “Joint Declaration” on an Agreement on Reciprocal, Fair, and Balanced Trade of August 21, 2025, and implements them, while maintaining certain safeguard clauses that allow the European Union to immediately terminate the concessions should the development of trade between the two sides of the Atlantic have a negative impact on the European economy.

What are the main concessions for EU importers?

1 – Tariffs are eliminated on a wide range of products from the US, including:

  • Industrial goods and technology: Machinery, electrical equipment, precision instruments, and vehicles.
  • Chemicals and manufacturing: Chemicals, pharmaceuticals, plastics, rubber, textiles, metals, and manufactured goods.
  • Agri-food and fisheries: Fruit and vegetables (fresh and processed), flour, seeds, soybean oil, meat, fish

The complete list of of the goods classified under the Combined Nomenclature (CN) codes is found in Annex I to the Regulation.

2 – The ad valorem component of the Common Customs Tariff shall not be applied on several products coming from in the United States, allthough specific duties remain on the same products if the import price falls below the entry price.

The complete list of of the goods classified under the Combined Nomenclature (CN) codes is found in Annex II to the Regulation.

3 – Tariff quotas of the Union shall be opened for imports into the Union of the goods classified under the CN codes listed in Annex III and originating in the United States

Is the Regulation already in force?

Yes, the regulation officially entered into force on July 1, 2026, and will remain valid until December 31, 2029.

What are the requirements for benefiting from the tariff concessions?

Origin of the goods.

Article 6 of the Regulation explicitly refers to the non-preferential origin rules as referred in Regulation (EU) No. 952/2013. In order to benefit the tariff concessions guaranteed by Regulation 2026/1455, the importer must certify the origin of the goods, i.e. that the goods were entirely produced in the USA or that they underwent the last substantial modification in the USA.

Direct transport

The goods must arrive in the European Union directly from the USA. If the shipment transits third countries, the importer must demonstrate that the goods have remained under constant customs supervision and have not undergone any modifications other than those necessary to preserve them in good condition or to affix marks, labels, or seals.

On July 7, 2026, the Agenzia delle Dogane e dei Monopoli (ADM) published a notice providing some clarifications on these very points. On 26 July, the ADM also published a notice containing the answers to the most frequently asked questions on these topics, released by DG TAXUD

How to benefit from these concessions?

  • Check whether the Combined Nomenclature codes fall within those provided for by the regulation.
  • Obtain the necessary documentation to demonstrate non-preferential origin.
  • Prove direct transport.
  • Check the availability of tariff quotas.

REGULATION (EU) 2026/1455 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL TEXT is available here

https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202601455

ADM notices can be consulted at the following links

https://www.adm.gov.it/portale/documents/20182/6262318/Avviso+Regolamento+UE+1455-26+ulteriori+indicazioni.pdf

https://www.adm.gov.it/portale/documents/20182/6262318/Avviso+Q%26A+SU+art+59BIS+REGUE+20152447+e+allegato.pdf