Lower duties available from 1 July 2026
The practical impact of the agreement becomes visible from 1 July 2026. Importers may benefit from reduced or eliminated customs duties on qualifying US products under Regulation (EU) 2026/1455.
However, the tariff reductions are not automatically available for all products shipped from the United States. The goods must satisfy the EU's non-preferential origin rules, which determine whether a product can genuinely be considered of US origin for customs purposes.
In broad terms, products qualify if they are wholly obtained in the United States or if their last substantial transformation took place there. The assessment can be relatively straightforward for some products, but considerably more complex for goods involving international supply chains or multiple manufacturing locations.
Origin compliance becomes critical
Businesses wishing to benefit from the reduced tariffs should ensure they can demonstrate the US non-preferential origin of their imported goods. Customs authorities may request supporting evidence, and importers remain responsible for substantiating the origin claimed in the customs declaration.
Failure to demonstrate the correct origin could result in the denial of the tariff benefit, customs reassessments and potential administrative penalties.
Opportunities and challenges for businesses
For many organisations, the agreement represents an opportunity to reduce import costs and improve supply chain efficiency. Businesses sourcing industrial products, machinery, components, agricultural products or seafood from the US may find that the new rules improve the commercial attractiveness of US suppliers.
At the same time, companies should review their customs processes and internal controls to ensure they can comply with the additional origin verification requirements. Attention should be paid to supplier documentation, customs declarations and record-keeping obligations.
Given the increasing focus of customs authorities on origin compliance, a proactive review of supply chains and customs procedures may help businesses maximise the benefits of the new agreement while mitigating potential risks.
How can BDO assist?
The implementation of the EU-US trade agreement creates both opportunities and compliance challenges for importers.
BDO's Customs specialists can support your business by:
- Assessing whether imported products qualify for the new tariff reductions;
- Reviewing the non-preferential origin of goods imported from the United States;
- Evaluating supplier documentation and supporting evidence;
- Identifying customs duty saving opportunities within existing supply chains;
- Assisting with customs audits and origin-related enquiries from customs authorities;
If your business imports goods from the United States, now is the ideal time to assess whether you can benefit from the new tariff measures and whether your customs compliance framework is sufficiently robust to support these claims.