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Adopted text

Non-application of customs duties on imports of certain goods

TA-10-2026-0097 · P10_TA(2026)0097 · PE779.298

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Parliament's amended version of the proposed regulation suspends customs duties on certain US goods, retroactively from 1 August 2025 until 31 December 2028, and empowers the Commission to adopt delegated acts to suspend duties in whole or in part under certain conditions. It requires customs authorities to verify US origin to prevent circumvention, and mandates evaluation reports by the Commission, including a provisional report six months after entry into force and a comprehensive report by 30 June 2028.

Key points

  1. The regulation suspends customs duties on imports of goods under CN codes listed in the Annex, retroactively from 1 August 2025 until 31 December 2028.
  2. The Commission is empowered to adopt delegated acts to suspend application of Article 1 in whole or in part, including where the US imposes tariffs exceeding 15% or modifies product classification to raise tariffs.
  3. Suspension may also occur if the US is likely to act in such a manner, or if objective circumstances change, including serious human rights breaches, threats to essential security interests, or territorial integrity.
  4. Delegated acts suspending duties apply no later than until 31 December 2028; the Commission may adopt further delegated acts to reinstate duties if reasons no longer apply.
  5. The power to adopt delegated acts is conferred until 31 December 2028, revocable by Parliament or Council, with consultation of experts and notification requirements.
  6. Customs authorities must ensure products benefiting from 0% duties actually originate in the US and are not re-exported or transported through third countries.
  7. The Commission must publish a provisional evaluation report six months after entry into force and a comprehensive report by 30 June 2028, possibly with a legislative proposal for extension.
  8. The comprehensive report must assess impact on Union producers, bilateral trade balance, dependence on US goods, and impact on Union and Member State budgets.

Who is affected

  • Importers of certain US goods benefit from zero customs duties until 31 December 2028.
  • US exporters of lobster and other goods covered by the Annex benefit from continued duty-free access.
  • Member States' customs authorities must enforce origin rules to prevent circumvention.
  • Union producers may be affected by increased competition; the Commission must evaluate impact.

Figures and deadlines

  • 15% tariff ceiling triggering suspension if US exceeds it.
  • 1 August 2025: retroactive start date for duty suspension.
  • 31 December 2028: end date for duty suspension and delegated power.
  • 30 June 2028: deadline for comprehensive evaluation report.
  • Six months from entry into force: deadline for provisional evaluation report.

Legal basis: Article 290 of the Treaty on the Functioning of the European Union