Regulation (EU) 2026/1461 of the European Parliament and of the Council of 25 June 2026 on the non-application of customs duties on imports of certain goods

Non-application of customs duties

Article 1

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 %.

Suspension

Article 2

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: (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; (b) where there is sufficient indication that the United States will act in the manner referred to in point (a) in the future; or (c) where a change of objective circumstances has occurred with regard to those existing on the date of the Joint Statement. 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.

Committee procedure

Article 3

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  ( 5 ) . That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 2.   Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Reimbursement of customs duties

Article 4

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 30 June 2026.

Assessment and reporting

Article 5

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. 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. 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.

Entry into force and application

Article 6

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union . It shall apply from 1 August 2025 until 31 July 2030.

ANNEXSupplementary provisions

ANNEX CN 2025 code  ( 1 ) Description 0306 11 90 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) 0306 12 10 Frozen lobsters ( Homarus spp.), whole, even smoked or cooked by steaming or by boiling in water 0306 12 90 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) 0306 32 10 Live lobsters ( Homarus spp.) 1605 30 90 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) ( 1 )   The nomenclature codes are taken from the Combined Nomenclature as laid down in Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as applicable in 2025, and mutatis mutandis as amended by subsequent legal acts.