Since 1 July 2026, new rules have been in force in the European Union governing the preferential import of goods originating in the United States. These are based on Regulation (EU) 2026/1455 (hereinafter ‘the US Regulation’) and Commission Implementing Regulation (EU) 2026/1422, which were published in the Official Journal of the European Union at the end of June 2026. With these two legal acts, the EU is implementing the agreement in principle reached with the US in August 2025 – known as the ‘Turnberry Deal’ – on the reciprocal tariff arrangements for imports into the European Union.
Proof of origin
A distinctive feature of the new scheme is that the tariff preferences currently granted are not based on a traditional preferential agreement with corresponding rules of origin. Until such provisions are established, the determination of origin is governed by the rules on non-preferential origin set out in the Union Customs Code.
The legislation applicable in Germany for claiming the reduced customs duties under the ‘US Regulation’ can be found on the German Customs Administration’s information platform ‘WuP online’ under the heading ‘Non-preferential origin’ (link).
In addition, a new procedural provision was introduced by Article 59a of the UCC-IA. According to this, the proof of origin must also demonstrate that the goods were transported directly from the USA to the European Union or, during transit through third countries, were under customs supervision and did not undergo any substantial changes.
The principle of free choice of evidence remains in place
The new rules do not require a standardised certificate or declaration of origin to prove origin. The principle of free choice of evidence continues to apply. However, the declarant must have suitable documentation proving both the origin of the goods and their direct transport into the EU.
Acceptable forms of evidence include, for example, transport documents, purchase and transport contracts, or packing lists. If goods have been transported via third countries, customs documents or tamper-proof certificates issued by the authorities in those countries, amongst other things, may serve as evidence of customs supervision and the unaltered condition of the goods.
Implementation under the ATLAS procedure
Applications for reduced customs duties can also be made under the ATLAS procedure. Although non-preferential rules of origin apply, the application process is generally the same as for preferential clearance.
For this purpose, the relevant preferential and preferential tariff quota measure types are provided in TARIC/EZT. The reduced customs duties can be applied for using a preferential code beginning with the digit ‘3’, specifying the preferential country of origin as ‘US’.
In future, the new TARIC document code ‘U190’ must be declared as proof of originating status. In addition, the national document code ‘7HHF’ must be declared as proof of direct transport.
Changes to the German Customs Administration’s information platform, WuP online
The new rules are currently being incorporated into WuP online and are expected to be available there shortly for the country of origin ‘US’. As the granting of preferential treatment is not based on a traditional preferential agreement, the presentation in certain areas will differ from the previous preferential rules. Instead of the usual processing list, reference will in future be made to the application of the non-preferential rules of origin.
Links to the corresponding EU Regulations:
Source: zoll.de (in German)
