The European Union has confirmed that, since 1 July 2026, goods originating in the United States may benefit from reduced or eliminated customs duties under the framework of the Turnberry Agreement, as implemented through Regulation (EU) 2026/1455.

The measure grants tariff preferences to eligible U.S. products based on the European Union’s non-preferential rules of origin, creating new opportunities for businesses engaged in transatlantic trade.

A key feature of the new regime is that no specific certificate of origin or dedicated proof of origin is required to claim the tariff benefits. Instead, importers are responsible for demonstrating that the goods meet the EU’s non-preferential origin criteria.

Importers Bear Full Responsibility for Origin Verification

The EU has confirmed that the principle of free presentation of evidence applies. This means that importers must correctly determine the origin of the goods they import and retain sufficient documentation to substantiate their claims if requested by customs authorities.

Depending on the applicable origin rule, supporting evidence may take different forms:

• For wholly obtained goods, importers must possess documents demonstrating that the products, as well as all materials or components used, were entirely obtained in the country of origin.

• Where origin is established through a change in tariff classification, importers should maintain records of the manufacturing process together with the tariff classification codes of the materials and components used in production.

• For goods subject to a specific processing requirement, production records must demonstrate that the required manufacturing or processing operation was carried out.

• Where origin is determined by a value-added criterion, importers must be able to provide detailed information on the materials used, their value, and their origin, often in the form of a bill of materials. Businesses should also be prepared to present detailed breakdowns of production costs, labor costs, and other expenses contributing to the value added to the finished product.

Compliance Remains Essential

Companies seeking to benefit from the reduced-duty regime must ensure that they maintain robust documentation capable of demonstrating compliance with EU origin rules during customs audits or verification procedures.

Businesses importing U.S. products are therefore encouraged to review their internal compliance processes and documentation practices to ensure they can fully benefit from the new tariff preferences.