Tariffs. Customs. Trade Remedies

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EU Customs

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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…

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…

On 1 July 2026, the EU will begin levying a flat customs duty of EUR 3 on goods contained in consignments valued at EUR 150 or less entering the EU. The measures outlined in this blog are set out in Council Regulation (EU) 2026/382, as well as in the updated UCC-IA and UCC-DA. They remove the long-standing customs duty exemption for low-value imports and marks the first concrete step in the EU’s broader customs reform…

On June 10, 2026, the European Union and four Eastern and Southern Africa States: Comoros, Madagascar, Mauritius and Seychelles, concluded negotiations to deepen the existing EU-Eastern and Southern Africa Economic Partnership Agreement into a modern and comprehensive free trade agreement. The agreement is the first of its kind between the EU and partners in Sub-Saharan Africa. The framework remains open to accession by other Eastern and Southern Africa States, with negotiations with Zimbabwe currently ongoing.…

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…

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…

After more than 25 years of negotiations, the European Union (EU) and the Mercosur countries have reached and signed one of the world’s most ambitious trade agreements. The EU–Mercosur Free Trade Agreement (Agreement) is not only economically significant, but also politically emblematic for a commitment to rules‑based trade at a time of geopolitical fragmentation. The Agreement creates a free trade area covering more than 770 million consumers across Europe and South America, representing around 25%…

We are delighted to invite you to an in-person Customs Day focusing on the latest customs and global trade developments. This half day event will be particularly relevant to customs and trade compliance professionals, as well as legal counsels who are keen on staying abreast of the dynamic changes in the field. We are privileged to have speakers from Baker McKenzie in Stockholm, along with esteemed colleagues from other Baker McKenzie offices around the world.…

On 13 November 2025, the European Commission confirmed that the €150 customs duty exemption (Low Value Consignment Relief) for goods purchased online from non-EU countries will be abolished. The measure is scheduled for implementation in November 2026 The reform aims to create a fairer and more transparent system for cross-border e-commerce, addressing loopholes that enable undervaluation and customs fraud. The current exemption has been criticised for giving non-EU sellers a competitive advantage and complicating enforcement.…

On 7 October 2025, the European Commission unveiled a proposal for a Regulation with reference COM(2025)726 introducing a new trade defense regime for steel imports (“Proposal”). These new measures deliver on the commitments set out in the EU Steel and Metal Action Plan of 7 March 2025 and seek to address persistent challenges of overcapacity and unfair trade practices. The measures are a result of a review of the current steel safeguard measures imposed back…