Search for:

Tariffs. Customs. Trade Remedies

Author

Jennifer F. Revis (UK)

Browsing

EU: European Commission adopts proposal for new trade defence regime for steel imports with application from 1 October 2026

By and 7 Mins Read

On 17 June 2026, the European Commission’s proposal for a new trade defence regime for steel imports (COM(2025)726) was adopted as Regulation (EU) 2026/1384 (“Steel Regulation”) and entered into force on 25 June 2026, succeeding the safeguard measures that had been in place since January 2019. One particularly novel element, the “melt and pour” transparency requirement, has now been given practical shape, with the Commission adopting the Implementing Regulation (EU) 2026/1963 (“Implementing Regulation”) on 28…

EU: European Parliament adopts new Union Customs Code – key developments and timing to be aware of

By , and 9 Mins Read

On 16 September 2026, the European Parliament has voted to adopt the new Union Customs Code (“nUCC”) heralding broad customs reform for the European Union (“EU”). Changes will be spread across all facets of customs compliance and there are expected to be accelerated timelines for implementation that are likely to impact all businesses importing into the EU. There are two key drivers to reform customs processes and requirements across the EU (i) the desire to…

UK Low Value Import Relief to be Removed by October 2028

By , , and 4 Mins Read

On 13 July 2026, HMRC published a policy paper (Reforming the customs treatment of low value imports into the UK), setting out a new measure to reform how low value imports (“LVIs”) are treated for customs purposes. The measure will remove the current relief available to goods valued under £135 (the “LVI Relief”) and enable HMRC and HM Treasury (“HMT”) to introduce new customs arrangements for these goods. UK retailers have long called for action…

EU: New Article 59a of the UCC-IA Reinforces Proof of Origin for Imports Benefiting from Adjusted Duties on US Goods

By , , and 4 Mins Read

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: Low-Value Consignment Relief Abolished and EUR 3 Customs Duty Introduced from 1 July 2026

By , and 3 Mins Read

Commission Delegated Regulation (EU) 2026/1022 (link), implementing the temporary EUR 3 customs duty on consignments not exceeding EUR 150, was published in the Official Journal yesterday and applies from today, 1 July 2026. Together with the amended UCC Implementing Act and Council Regulation (EU) 2026/382 (link) — which was adopted earlier and likewise applies from 1 July 2026 — it operationalizes the abolition of the long-standing customs duty exemption for low-value imports. See also our…

EU: One‑Year Suspension of Customs Duties on Certain Fertilisers

By , and 2 Mins Read

On 22 May 2026, the Council of the EU has approved a one‑year suspension of 5.5–6.5% customs duties on certain nitrogen‑based fertilisers, including fertiliser inputs. The measure aims to ease cost pressures on farmers and reduce reliance on Russian and Belarusian imports. The proposal for the suspension can be found here. The measure is intended to reduce cost pressures on EU farmers and the fertiliser industry at a time when fertiliser prices have increased significantly…

EU: Council Adopts Revised GSP Regulation Strengthening Conditionality of Trade Preferences

By , and 3 Mins Read

On 22 May 2026, the Council of the European Union formally adopted the revised Generalised Scheme of Preferences Regulation (“revised GSP Regulation”), which provides a strengthened framework for granting unilateral preferential access to the EU market for developing countries while reinforcing the conditions attached to those benefits. The reform reflects the EU’s policy objective of using trade preferences as a partnership tool to promote sustainable development, respect for human rights and good governance. It follows…

EU: Council and Parliament reached an agreement on the implementation of the EU-U.S. Trade Deal

By , and 5 Mins Read

On 20 May 2026, the Council presidency and the European Parliament reached an agreement on two regulations aimed at implementing the tariff-related aspects of the framework on a agreement on Reciprocal, Fair, and Balanced Trade between the EU and the U.S. (the “Trade Agreement Framework”), announced on 21 August 2025, following the EU–U.S. Joint Statement of 27 July 2025 in Turnberry (see our prior blog post on this topic here). In essence, the Trade Agreement…

EU: Court of Justice of the European Union clarifies use of statistical threshold values in customs valuation

By , , and 8 Mins Read

On 29 January 2026, the Court of Justice of the European Union (“CJEU”) delivered an important preliminary ruling in two joined cases, Keladis I (Case C‑72/24) and Keladis II (Case C‑73/24), in response to referrals from the Greek Administrative Court. The judgment (available here) addresses the circumstances in which national Customs authorities may rely on statistical methods to determine the customs value of imported goods, where the declared transaction value is considered unreliable. In summary: This post summarises the background to the cases…

EU: Austria publishes draft EUR 2 Delivery Tax on distance sales

By , and 3 Mins Read

Austria has published a draft Delivery Tax Act introducing a new levy on e‑commerce parcel deliveries. If enacted, the rules would apply to deliveries for which the tax arises after September 30, 2026, potentially creating a new cost layer for large online retailers in the Austrian market. Key features of the proposed tax The draft law introduces a flat-rate tax of EUR 2 per package, payable by the distance seller rather than the delivery provider…