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From · report parliamentary committee draft · 2025-10-22 INTA-PR-779298 on the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods

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To · Plenary report · 2026-03-19 A-10-2026-0070 on the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods

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DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

– having regard to Rule 60 of its Rules of Procedure,

– having regard to the report of the Committee on International Trade ~~(A100000/2025),~~(A10-0070/2026),

1. Adopts its position at first reading hereinafter set out;

(2) To avoid disruption and continue improving the trade and investment relationship with the United States, on 16 December 2020 the Union adopted Regulation (EU) 2020/2131 of the European Parliament and of the Council1 on the elimination of customs duties on certain goods, in particular certain types of lobster, applicable from 1 August 2020. That Regulation expired on 31 July 2025.

(2) To avoid disruption and continue improving the trade and investment relationship with the United States, the Union and the United States agreed the Joint Statement on a Tariff Agreement, announced on 21 August 2020, under which the Union committed to eliminate tariffs on imports of United States live and frozen lobster products and the United States committed in return to reduce by 50 % its tariff rates on certain products exported by the Union worth an average annual trade value of USD 160 million, including certain prepared meals, certain crystal glassware, surface preparations, propellant powders, cigarette lighters and lighter parts. In order to implement that 2020 Joint Statement, on 16 December 2020 the Union adopted Regulation (EU) 2020/2131 of the European Parliament and of the Council1 on the elimination of customs duties on ~~certain~~an erga omnes basis, on a limited number of goods, including live and frozen lobster products originating in ~~particular~~the ~~certain~~United ~~types~~States, offor ~~lobster,~~the ~~applicable~~period from 1 August ~~2020. That Regulation expired~~2020 onuntil 31 July 2025.

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1 Regulation (EU) 2020/2131 of the European Parliament and of the Council of 16 December 2020 on the elimination of customs duties on certain goods (OJ L 430, 18.12.2020, p. 1–4, ELI: http://data.europa.eu/eli/reg/2020/2131/oj).

~~Or. en~~

Amendment 2

Proposal for a regulation

Recital 4

Text proposed by the Commission

Amendment

(4) Accordingly, the customs duties on imports of the goods classified under the CN codes listed in the Annex should apply at a level of 0 % for as long as the United States is effectively implementing the Joint Statement.

(4) Accordingly, to avoid trade disruptions, the suspension of customs duties on imports of the goods classified under the CN codes listed in the Annex should apply retroactively from 1 August 2025 until 31 December 2028.

Amendment 3

Proposal for a regulation

Recital 4 a (new)

Text proposed by the Commission

Amendment

(4a) The customs authorities of the Member States should ensure that products benefiting from customs duties of 0 % actually originate in the United States and are not re-exported or transported through third countries, in order to avoid circumvention of tariff provisions.

Amendment 4

Proposal for a regulation

Recital 5

(5) In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission to suspend the non-application of the customs duties in specific circumstances. Those powers should be exercised in accordance with the examination procedure provided for in Regulation (EU) No 182/2011 of the European Parliament and of the Council3.

(5) In order to suspend in whole or in part the tariff preferences granted by this Regulation, the power to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of amending the Annex to this Regulation in order to suspend in whole or in part the application of Article 1 of this ~~Regulation, and amending the Annex to this Regulation by reducing the scope of the goods covered.~~Regulation. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making3. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

~~__________________~~

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3 Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13, ELI: http://data.europa.eu/eli/reg/2011/182/oj).

3 OJ L 123, 12.5.2016, p. 1, ELI: ~~http://data.europa.eu/eli/agree_interinstit/2016/512/oj.~~http://data.europa.eu/eli/agree_interinstit/2016/512/oj

~~Or. en~~

Amendment 5

~~Amendment 3~~

Proposal for a regulation

Recital 5 a (new)

Text proposed by the Commission

Amendment

(5a) By 30 June 2028, the Commission should publish a comprehensive evaluation report on the impact of this Regulation on Union producers, the bilateral trade balance of goods between the Union and the United States, including an analysis of in which sectors the dependence of the Union market on goods originating in the United States has increased or diminished, and of the impact on the budget of the Union and Member States’ finances. Where appropriate, that report should be accompanied by a legislative proposal for extension of the application of this Regulation.

Amendment 6

Proposal for a regulation

Recital 6 a (new)

Amendment

(6a) In order to ensure consistency with Regulation [2025/0261 (COD)] and in order to allow the Commission to negotiate improved market access for Union exports, as had been the case in 2020 when the Joint Statement of the United States and the European Union on a Tariff Agreement of 21 August 2020 was agreed, the duration of the application of this Regulation should be limited and aligned with the duration of the application of Regulation [2025/0261 (COD)]. By six months before the date of the end of application of this Regulation, the Commission should present a comprehensive impact assessment, accompanied by, where appropriate, a legislative proposal to extend the duration of application of this Regulation.

(6a) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council.

~~Or. en~~

____________________

~~Amendment 4~~

+ Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 11 December 2025 on the proposal for a Regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods (COM(2025)0472).

[1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).

Amendment 7

Proposal for a regulation

The Commission may adopt an implementing act suspending in whole or in part the application of Article 1 in the following circumstances:

The Commission ~~shall~~is empowered to adopt, in accordance with Article 3a, delegated acts amending the Annex to this Regulation in order to suspend in whole or in part the application of Article 1 in the following circumstances:

~~Or. en~~

Amendment 8

~~Amendment 5~~

Proposal for a regulation

Amendment

(aa) where the United States imposes additional tariffs on goods imported from the Union that exceed the 15 % tariff ceiling or modifies the product classification with the effect of raising the tariff level;

~~Or. en~~

Amendment 9

~~Amendment 6~~

Proposal for a regulation

(b) where there are sufficient indications that the United States will act in the manner referred to in point (a) or point (aa) in the future;

~~Or. en~~

Amendment 10

~~Amendment 7~~

Proposal for a regulation

Article 2 – paragraph 1 – subparagraph 1 – point c

Text proposed by the Commission

Amendment

(c) where a change of objective circumstances has occurred with regard to those existing at the time the Joint Statement was issued.

(c) where a change of objective circumstances has occurred with regard to those existing at the time the Joint Statement was issued, in particular regarding serious breaches of human rights, fundamental principles of democracy and the rule of law, as well as threats to the essential security interests of the Union or its Member States, including their territorial integrity and their economic dimension, and to their foreign and defence policies.

Amendment 11

Proposal for a regulation

Article 2 – paragraph 1 – subparagraph 2

Where the Commission suspends the application of Article 1 in part, it shall amend the Annex by reducing the scope of the goods covered.

~~Or. en~~

Amendment 12

~~Amendment 8~~

Proposal for a regulation

2. The implementing act referred to in paragraph 1 shall apply for as long as the circumstances referred to in paragraph 1 persist.

2. The delegated acts referred to in paragraph 1 shall apply for as long as the circumstances referred to in paragraph 1 persist and in any event no ~~longer~~later than until ~~the date of the end of application of this Regulation referred to in Article 5,~~31 ~~second~~December ~~paragraph.~~2028. Where the Commission finds that the reasons justifying a suspension no longer apply, it is empowered to adopt delegated acts, in accordance with Article 3a, to amend the Annex to this Regulation in order to reinstate the application of Article 1, or, in cases referred to in paragraph 1, second subparagraph, of this Article, to amend the Annex accordingly.

~~Or. en~~

Amendment 13

~~Amendment 9~~

Proposal for a regulation

2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

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4 Regulation (EU) 2015/1843 of the European Parliament and of the Council of 6 October 2015 laying down Union procedures in the field of the common commercial policy in order to ensure the exercise of the Union’s rights under international trade rules, in particular those established under the auspices of the World Trade Organization (OJ L 272, 16.10.2015, p. 1, ELI: http://data.europa.eu/eli/reg/2015/1843/oj).

~~Or. en~~

Amendment 14

~~Amendment 10~~

Proposal for a regulation

1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.

2. The power to adopt delegated acts referred to in Article 2 shall be conferred on the Commission from … [the date of entry into force of this Regulation] until ~~… [the date of the end of application of this Regulation referred to in Article 5,~~31 ~~second~~December ~~paragraph].~~2028.

3. The delegation of power referred to in Article 2 may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.

6. A delegated act adopted pursuant to Article 2 shall enter into force only if no objection has been expressed by either the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.

~~Or. en~~

Amendment 15

~~Amendment 11~~

Proposal for a regulation

Article 4a

Evaluation and reporting

The Commission shall, by … [six months before the date of the end of application of this Regulation referred to in Article 5, second paragraph], present a comprehensive report assessing the impact of the application of this Regulation on trade between the Union and the United States and on Union producers and consumers. That report shall also assess the development of the trade and investment relationship for the products falling within the scope of this Regulation between the Union and the United States since … [the date of the entry into force of this Regulation]. Where appropriate, the report shall be accompanied by a legislative proposal for extension of the application of this Regulation.

1. By ... [six months from the date of entry into force of this Regulation], the Commission shall publish a provisional evaluation report on the impact of this Regulation.

~~Or. en~~

2. By 30 June 2028, the Commission shall publish a comprehensive evaluation report on the impact of this Regulation. That report shall also assess the development of the trade and investment relationship for the products falling within the scope of this Regulation between the Union and the United States since 1 August 2025.

~~Amendment 12~~

3. Where appropriate, the report referred to in paragraph 2 shall be accompanied by a legislative proposal for extension of the application of this Regulation.

4. The Commission shall keep the European Parliament and the Council informed, regularly and in a timely manner, of relevant developments in the application of this Regulation.

Amendment 16

Proposal for a regulation

It shall apply from 1 August 2025.

It shall apply from 1 August 2025 until ~~… [18 months from the date of entry into force of~~31 ~~this~~December ~~Regulation].~~2028.

~~Or. en~~

EXPLANATORY STATEMENT

The Rapporteur also intends to change the empowerment of the Commission for the suspension of the regulation from implementing act to delegated act to ensure the Commission can amend the Annex where necessary.

ANNEX: DECLARATION OF INPUT

The rapporteur declares under his exclusive responsibility that he did not include in his report input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

12.12.2025

BUDGETARY ASSESSMENT OF THE COMMITTEE ON BUDGETS

for the Committee on International Trade

on the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods

(COM(2025)0472 – C100192/2025 – 2025/0260(COD))

Rapporteur for budgetary assessment: Sandra Gómez López

The Committee on Budgets has carried out a budgetary assessment of the proposal under Rule 58 of the Rules of Procedure and has reached the following conclusions:

A. whereas the proposal seeks to extend, for an indefinite period, the non-application of customs duties on imports from the United States into the EU of types of lobster covered by Regulation (EU) 2020/2131 (the Regulation), and to expand its scope to include processed (i.e. prepared) lobster, as agreed in a joint statement between the United States and the Commission on 21 August 2025 on a United States-EU framework on an agreement on reciprocal, fair and balanced trade; whereas the application of the Regulation was deemed to expire on 31 July 2025, and the proposal provides for retroactive application from 1 August 2025, thereby ensuring continuity without any gap in its application;

B. whereas customs duties represent a well-established source of revenue stemming from the EU’s trade policy and are part of the traditional own resources of the EU budget; whereas traditional own resources account for around 10-15 % of the EU’s total own resources revenue, corresponding in 2025 to EUR 22.2 billion;

C. whereas the own resources system is designed in such a way as to absorb fluctuations of income through the adjustment of the call rate of gross national income-based contributions – operating as a balancing net item – compensating for any reduction in the share of revenue, in line with Article 2(1), point (d) of Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom;

D. whereas in 2024, the total value of imports from the United States to the EU of lobster and lobster products covered by the Regulation amounted to EUR 72 million (22 % of total extra-EU imports in this sector, which stood at EUR 320 million); whereas the EU is a major market for American lobster, as in 2023 more than 39 % of the United States’ total exports of lobster, prepared or preserved, were to EU Member States;

Conclusions of the budgetary assessment

1. Takes note of the estimated annual budgetary impact of the forgone import duties on certain types of lobster covered by the Regulation, which is estimated at EUR 7.5 million, and that the estimated annual budgetary impact of the non-application of customs duties on prepared or processed lobster is approximately EUR 48 000; acknowledges the significance of the matter in the context of fostering stable transatlantic trade relations between the EU and the United States;

2. Recalls the distinction between the total duties forgone and the effective loss of revenue to the EU budget, given that the Member States retain 25 % of collected duties as collection costs; recalls, in this context, the recent Commission proposal to lower the share of collection costs to 10 %, and reiterates that the European Parliament has traditionally supported an increase in the share of traditional and genuine own resources, especially customs duties, as new genuine own resources are essential not only to enable the repayment of NextGenerationEU borrowing, but to ensure that the EU is equipped to respond to Europeans’ needs by investing jointly in infrastructure, climate action and competitiveness, as laid out in the Draghi report; strongly supports the proposal of the Commission regarding the increase in customs duties on small parcels;

3. Urges the Commission, therefore, to maximise pressure on the Member States to find a swift agreement on the new own resources package and calls on the Council to adopt this proposal as a matter of urgency, without further delay; calls on the Commission to continue exploring additional own resources and new revenue sources for the EU budget beyond the interinstitutional agreement, such as the revenue potential of an EU-wide digital services levy, should other proposed own resources not gain support among the Member States;

4. Stresses the importance of a swift agreement on the reform of the EU’s customs policy and of increasing the revenues for the 2028-2034 multiannual financial framework, in particular by lowering the retention rate for the collection costs of customs duties, abolishing the de minimis exemption from customs duties on small shipments and establishing an e-commerce fee for small shipments; encourages the Commission to further explore means, within the EU’s customs policy, of strengthening the revenue side of the EU budget and supporting the EU’s political objectives;

5. Notes that the effect on the EU’s overall revenues resulting from the proposed extension of the validity period and the inclusion of the additional product category is limited, yet not insignificant, and does not excessively impact the overall level of revenue of the EU; maintains that the proposal is compatible with the current multiannual financial framework and the system of own resources and the corresponding interinstitutional agreement; notes, as well, that the proposal does not have any relevant impact on expenditure;

6. Determines that the proposal is compatible with the budgetary principles established by the Financial Regulation.

As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the draft proposal:

Amendment 1

Proposal for a regulation

Recital 7 a (new)

Text proposed by the Commission

Amendment

(7a) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council.

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ANNEX: DECLARATION OF INPUT

The rapporteur for budgetary assessment declares under her exclusive responsibility that she did not include in her budgetary assessment input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.

PROCEDURE – COMMITTEE ASKED FOR BUDGETARY ASSESSMENT

Title

Non-application of customs duties on imports of certain goods

References

COM(2025)0472 – C10-0192/2025 – 2025/0260(COD)

Committee(s) responsible

Date announced in plenary

INTA

20.10.2025

Budgetary assessment by

Date announced in plenary

BUDG

20.10.2025

Rapporteur for budgetary assessment

Date appointed

Sandra Gómez López

28.10.2024

Discussed in committee

20.11.2025

Date adopted

11.12.2025

Result of final vote

–:

Members present for the final vote

Tomasz Buczek, Olivier Chastel, Angéline Furet, Thomas Geisel, Jean-Marc Germain, Monika Hohlmeier, Alexander Jungbluth, Fabienne Keller, Giuseppe Lupo, Siegfried Mureşan, Victor Negrescu, Danuše Nerudová, João Oliveira, Karlo Ressler, Hélder Sousa Silva, Nicolae Ștefănuță, Joachim Streit, Carla Tavares, Nils Ušakovs, Lucia Yar, Auke Zijlstra

Substitutes present for the final vote

Roman Haider, Céline Imart, Rasmus Nordqvist, Kai Tegethoff, Annamária Vicsek

Members under Rule 216(7) present for the final vote

Maravillas Abadía Jover, Thomas Bajada, Matthias Ecke, Esther Herranz García, Rosa Serrano Sierra

FINAL VOTE BY ROLL CALL IN COMMITTEE ASKED FOR BUDGETARY ASSESSMENT

Key to symbols:

PROCEDURE – COMMITTEE RESPONSIBLE

Title

Non-application of customs duties on imports of certain goods

References

COM(2025)0472 – C10-0192/2025 – 2025/0260(COD)

Date submitted to Parliament

28.8.2025

Committee(s) responsible

Date announced in plenary

INTA

20.10.2025

Committees asked for opinions

Date announced in plenary

BUDG

20.10.2025

PECH

20.10.2025

Not delivering opinions

Date of decision

PECH

16.10.2025

Rapporteurs

Date appointed

Bernd Lange

24.9.2025

Budgetary assessment

Date of budgetary assessment

BUDG

11.12.2025

Discussed in committee

24.9.2025

4.11.2025

2.12.2025

Date adopted

19.3.2026

Result of final vote

–:

Date tabled

19.3.2026

FINAL VOTE BY ROLL CALL BY THE COMMITTEE RESPONSIBLE

Key to symbols: