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From · Adopted text · 2026-06-16 TA-10-2026-0197 Non-application of customs duties on imports of certain goods
To · Adopted text · 2026-03-26 TA-10-2026-0097 Non-application of customs duties on imports of certain goods
+133 added · −63 removed · 1 modified paragraphs

P10_TA(2026)0197

P10_TA(2026)0097

Non-application of customs duties on imports of certain goods

PE779.298

EuropeanAmendments Parliamentadopted legislativeby resolutionthe ofEuropean 16Parliament Juneon 26 March 2026 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 – C10-0192/2025 – 2025/0260(COD))

(Ordinary legislative procedure: first reading)

– having regard to the Commission proposal to Parliament and the Council (COM(2025)0472),

Amendment 1

– having regard to Article 294(2) and Article 207(2) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C100192/2025),

Proposal for a regulation

– having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

Recital 2

– having regard to the budgetary assessment by the Committee on Budgets,

Text proposed by the Commission

– having regard to the provisional agreement approved by the committee responsible under Rule 75(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 27 May 2026 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

Amendment

– having regard to Rules 60 and 58 of its Rules of Procedure,

(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.

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

(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 an erga omnes basis, on a limited number of goods, including live and frozen lobster products originating in the United States, for the period from 1 August 2020 until 31 July 2025.

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

_________________

2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

_________________

3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

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).

P10_TC1-COD(2025)0260

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).

Position of the European Parliament adopted at first reading on 16 June 2026 with a view to the adoption of Regulation (EU) 2026/… of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods

Amendment 2

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Proposal for a regulation

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(2) thereof,

Recital 4

Having regard to the proposal from the European Commission,

Text proposed by the Commission

After transmission of the draft legislative act to the national parliaments,

Amendment

Acting in accordance with the ordinary legislative procedure,

(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.

Whereas:

(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.

(1) The Union and the United States of America (the ‘United States’) have the largest and deepest bilateral trade and investment relationship in the world and have highly integrated economies. The total two-way trade between them was worth more than EUR 1,6 trillion in 2024. That deep and comprehensive partnership is underpinned by significant mutual investments in each other's markets, worth approximately EUR 5,3 trillion.

Amendment 3

(2) To avoid disruption of their trade and investment relationship, and to continue improving that relationship, the Union and the United States agreed the Joint Statement on a Tariff Agreement, announced on 21 August 2020 (the ‘2020 Joint Statement’), 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 the 2020 Joint Statement, on 16 December 2020, the Union adopted Regulation (EU) 2020/2131 of the European Parliament and of the Council on the elimination of customs duties on ▌an erga omnes basis, on a limited number of goods, ▌including live and frozen lobster ▌products originating in the United States, for the period from 1 August 2020 ▌until 31 July 2025.

Proposal for a regulation

(3) On 27 July 2025, the President of the Commission and the President of the United States reached a political agreement which was subsequently reflected in the Joint Statement on a European Union – United States Framework on an Agreement on Reciprocal, Fair and Balanced Trade of 21 August 2025 (the ‘Joint Statement’). In line with that political agreement and the Joint Statement, and in order to secure continued access for Union goods to the United States’ market, the Union should provide for the non-application, for a further period, of the customs duties on imports into the Union of the types of lobster covered by Regulation (EU) 2020/2131. In line with that political agreement and the Joint Statement, the non-application of customs duties should also include imports of processed lobster classified under code 1605 30 90 of the Combined Nomenclature (CN), as laid down in Council Regulation (EEC) No 2658/87.

Recital 4 a (new)

(4) Therefore, the applicable customs duties on imports of the goods covered by this Regulation should be 0 % ▌unless the United States no longer implements the Joint Statement in an effective manner.

Text proposed by the Commission

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

Amendment

(6) By 31 January 2030, the Commission should present an assessment of the effects of this Regulation. That assessment should cover the changes since 1 August 2025 in trade volumes and values of United States exports to the Union of the goods covered by this Regulation. Where appropriate, that assessment should be accompanied by a legislative proposal to extend the period of application of this Regulation.

(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.

(7) In view of the importance of avoiding disruption of the trade and investment relationship between the Union and the United States, this Regulation should enter into force on the day of its publication. For the same reason, this Regulation should apply with retroactive effect from 1 August 2025. Customs duties paid in excess of those applicable pursuant to this Regulation in the period between 1 August 2025 and the date of entry into force of this Regulation should be reimbursed upon request,

Amendment 4

HAVE ADOPTED THIS REGULATION:

Proposal for a regulation

Article 1 Non-application of customs duties

Recital 5

The applicable customs duties of the Common Customs Tariff established by Regulation (EEC) No 2658/87 on imports into the Union of the goods classified under the Combined Nomenclature (CN) codes listed in the Annex to this Regulation shall be 0 %.

Text proposed by the Commission

Article 2 Suspension

Amendment

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

(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.

(a) where the United States fails to implement the Joint Statement on a European Union – United States Framework on an Agreement on Reciprocal, Fair and Balanced Trade, announced on 21 August 2025 (the ‘Joint Statement’), or otherwise undermines the objectives of improving the trade and investment relationship between the Union and the United States and the objectives pursued by the Joint Statement, or undermines access of Union economic operators to the United States market, or otherwise disrupts the trade and investment relationship between the Union and the United States;

(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. 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.

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

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(c) where a change of objective circumstances has occurred with regard to those existing on the date of the Joint Statement.

_________________

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.

Amendment 5

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)

Text proposed by the Commission

Amendment

(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 Council1.

____________________

+ 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

Article 2 – paragraph 1 – subparagraph 1 – introductory part

Text proposed by the Commission

Amendment

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

The Commission 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:

Amendment 8

Proposal for a regulation

Article 2 – paragraph 1 – subparagraph 1 – point a a (new)

Text proposed by the Commission

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;

Amendment 9

Proposal for a regulation

Article 2 – paragraph 1 – subparagraph 1 – point b

Text proposed by the Commission

Amendment

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

(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;

Amendment 10

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

Text proposed by the Commission

Amendment

That implementing act shall be adopted in accordance with the examination procedure referred to in Article 3(2).

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

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

Article 3 Committee procedure

Amendment 12

1. The Commission shall be assisted by the Trade Barriers Committee established by Regulation (EU) 2015/1843 of the European Parliament and of the Council. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.

Proposal for a regulation

Article 2 – paragraph 2

Text proposed by the Commission

Amendment

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 later than until 31 December 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.

Amendment 13

Proposal for a regulation

Article 3

Text proposed by the Commission

Amendment

Article 3

deleted

Committee procedure

1. The Commission shall be assisted by the Trade Barriers Committee established by Article 7 of Regulation (EU) No 2015/1843 of the European Parliament and of the Council4.

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

Article 4 Reimbursement of customs duties

_________________

Upon request by the economic operators concerned, the competent national customs authorities of the Member States shall reimburse any customs duties paid in excess of those applicable pursuant to this Regulation in respect of goods classified under the CN codes listed in the Annex imported into the Union between 1 August 2025 and … [the date of entry into force of this Regulation].

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).

Article 5 Assessment and reporting

Amendment 14

1. By 31 January 2030, the Commission shall present an assessment of the effects of this Regulation. That assessment shall cover the changes since 1 August 2025 in trade volumes and values of United States exports to the Union of the goods classified under the CN codes listed in the Annex.

Proposal for a regulation

2. Where appropriate, the assessment referred to in paragraph 1 shall be accompanied by a legislative proposal to extend the period of application of this Regulation.

Article 3 a (new)

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

Text proposed by the Commission

Article 6 Entry into force and application

Amendment

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

Article 3a

It shall apply from 1 August 2025 until 31 July 2030.

Exercise of the delegation

This Regulation shall be binding in its entirety and directly applicable in all Member States.

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

Done at …,

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 31 December 2028.

For the European Parliament For the Council

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.

The President The President

4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.

ANNEX

5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.

CN 2025 code

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.

Description

Amendment 15

0306 11 90

Proposal for a regulation

Frozen rock lobster and other sea crawfish (Palinurus spp., Panulirus spp. and Jasus spp.), even smoked, whether in shell or not, including ones in shell, cooked by steaming or by boiling in water (excluding crawfish tails)

Article 4 a (new)

0306 12 10

Text proposed by the Commission

Frozen lobsters (Homarus spp.), whole, even smoked or cooked by steaming or by boiling in water

Amendment

0306 12 90

Article 4a

Frozen lobsters (Homarus spp.), even smoked, whether in shell or not, including lobsters in shell, cooked by steaming or by boiling in water (excluding whole)

Evaluation and reporting

0306 32 10

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.

Live lobsters (Homarus spp.)

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.

1605 30 90

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.

Lobster, prepared or preserved (excl. merely smoked; excl. lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces)

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

Article 5 – paragraph 2

Text proposed by the Commission

Amendment

It shall apply from 1 August 2025.

It shall apply from 1 August 2025 until 31 December 2028.