The European Commission recently adopted Commission Implementing Regulation (EU) 2026/1422 (link), amending the UCC Implementing Act (Commission Implementing Regulation (EU) 2015/2447, “UCC-IA“) as regards the procedural rules concerning the proof of non-preferential origin. The regulation was published in the Official Journal on 30 June 2026 and, having entered into force on the day following that of its publication, took effect on 1 July 2026.
The amendment implements part of the EU’s tariff commitments under the EU-US Framework on an Agreement on Reciprocal, Fair and Balanced Trade. Under the corresponding Regulation (EU) 2026/1455 (link) (“EU-US Framework Agreement”), the EU adjusts customs duties and opens tariff quotas for certain goods originating in the United States. Because preferential rules of origin have not yet been negotiated, eligibility for the adjusted duties is determined in the interim based on the EU’s non-preferential rules of origin, and the new Article 59a reinforces the proof of origin importers must meet. Notably, the provisional agreement between the co-legislators did not, in principle, signal that proof of origin requirements of this stringency—particularly a direct transport condition—would be imposed, making this a development importers should assess closely.
New Article 59a: A Direct Transport Requirement
Article 59a provides that, where non-preferential rules of origin are used for the application of the EU-US Framework Agreement, the proof of non-preferential origin shall also include evidence showing that the goods were transported directly from the country of origin to the Union, or remained under customs supervision during their transport through other countries, or when stored or split in those countries the goods did not undergo any alteration other than to preserve them in good condition or by adding or affixing marks, labels, seals or any documentation to ensure compliance with specific requirements.
Establishing US origin alone is therefore not sufficient. If there is sufficient evidence that the goods are of United States non-preferential origin, but it cannot be proven that they were directly transported to the Union, the adjusted customs duties may not be applied. The Commission’s stated rationale is that the proof of origin should be reinforced to mitigate the risk of circumvention.
No Standardized Proof — Free-Evidence Principle Applies
A DG TAXUD Q&A (dated 30 June 2026, link) confirms that Article 59a of the UCC-IA does not introduce any standardised proof of origin, e.g., in the form of a certificate or of a specific statement. The free-evidence principle for the proof of non-preferential origin will continue to apply.
Third-party statements will not, on their own, suffice: documents or declarations made out by third parties, such as “made in US“, origin statements on an invoice or a Certificate of Origin, are in themselves not sufficient to prove the non-preferential origin of the goods. The EU importer (declarant) needs to provide further evidence relevant to the non-preferential origin in that specific case. DG TAXUD advises that EU importers ask the US exporters for the respective evidence. Where the US exporters are unable to provide this, it will not be possible to claim the adjusted customs duties.
Evidence and Shipments Through Third Countries
For direct transport, relevant documents and information include, among others, transport documents (e.g. bill of lading, air waybill), contractual records (sales and transport contracts), packaging lists or marks, etc. Where goods transit a third country, the condition can still be met if the goods remained under customs supervision during their transport through other countries or, when stored or split there, that the goods did not undergo any alteration other than to preserve them in good condition or by adding or affixing marks, labels, seals or any documentation. Supporting evidence may include customs transit documents or non-manipulation certificates issued by the competent authorities of the respective third countries.
Timing and the Customs Declaration
The relevant evidence has to be in the possession of the declarant and at the disposal of the customs authorities at the time of lodging the customs declaration with the request to apply the adjusted customs duties.
The Baker McKenzie global customs and trade team will continue monitoring developments with respect to the implementation of the EU-US trade arrangement and will report on significant updates.
