On 30 June 2026, the European Commission published Regulation (EU) 2026/1455 and Regulation (EU) 2026/1461, which remove the remaining European Union (EU) customs duties on United States (US) industrial goods, introduce preferential access for certain US seafood and non-sensitive agricultural products thought tariff-rate quotas and reduced tariffs, and extend the suspension of duties on imports of lobster.
To benefit from the adjusted customs duties under Regulation (EU) 2026/1455, EU importers must comply with the requirements established in article 59a of Implementing Regulation (EU) 2015/2447 (the Union Customs Code Implementing Act):
- Goods must be directly transported from the US to the EU or, if transiting through a third country, remain unaltered; and
- Importers must have "sufficient evidence" demonstrating that the goods originated in the US.
According to a Question and Answer (Q&A) document on Implementing Regulation (EU) 2015/2447, EU importers are "advised to ask the US exporters for the respective evidence". If evidence is not available, the adjusted customs duties cannot be claimed by importers.
The regulations entered into force on 30 June 2026.
Regulation (EU) 2026/1455 can be found here:
Regulation - EU - 2026/1455 - EN - EUR-Lex
Regulation (EU) 2026/1461 can be found here:
Regulation - EU - 2026/1461 - EN - EUR-Lex
The Q&A Document on Regulation (EU) 2015/2477 can be found here:
Q&A - UCC-IA Article 59a
