On 1 July 2026, Regulation (EU) 2026/1455 of the European Parliament and of the Council on the adjustment of duties on certain imported goods of United States origin and the establishment of tariff quotas on certain imported goods of United States origin entered into force (hereinafter – the Regulation).
Pursuant to the provisions of Article 1 of the Regulation, "adjusting" import duties apply to certain goods of United States origin imported into the European Union.
How the origin of goods is determined
For the purposes of the Regulation, the origin of goods is determined in accordance with the non-preferential rules of origin set out in Chapter 1 of Title II of Regulation (EU) No 952/2013 of the European Parliament and of the Council.
What direct transport requirements apply
Pursuant to the provisions of Article 59a of Commission Implementing Regulation (EU) 2015/2447, proof of non-preferential origin also includes evidence that:
- the goods were transported directly to the Union from the country of origin; or
- at the time they were transported through other countries, they were under customs supervision.
If goods were stored or their consignments were split in other countries, the goods may not have been altered in any way, except for operations necessary:
- to keep them in good condition;
- to add or affix marks, labels, seals or documentation ensuring compliance with specific requirements.
What documents must be submitted
When submitting an application for the application of "adjusting" import duties, documents confirming fulfilment of the direct transport conditions must be submitted.
In the import declaration:
- the data element "Tariff preference" must contain the code applicable to the tariff measures related to the preferential duty rate;
- the data element "Additional document" must contain the document code set out in the table below and the number of the invoice or other commercial document.
Document code | Document name |
|---|---|
| U190 | Proof of origin pursuant to the conditions of Article 6 of Regulation (EU) 2026/1455 |
Legal basis
- Regulation (EU) 2026/1455 of the European Parliament and of the Council https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:32026R1455
- Union Customs Code (EU) No 952/2013, UCC https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX:02013R0952-20200101
- Commission Implementing Regulation (EU) 2015/2447, UCC IA, Article 59a https://eur-lex.europa.eu/legal-content/LT/TXT/?uri=CELEX%3A32015R2447&qid=1773060796544