Sittings · Document

BUDGETARY ASSESSMENT (COM(2025)0472 – C100192/2025 – 2025/0260(COD)) 2025-12-12

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

Committee on Budgets · Rapporteur: Sandra Gómez López

PA_LegEvaluation

BUDGETARY ASSESSMENT

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))

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.

____________________

+ 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).

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

+:

–:

0:

22

9

0

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

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