Since 1 July 2026, businesses can claim 0% import customs duties on US origin products. However in order to claim the  preferential treatment for US-origin there are strict  EU documentation requirements.  

While origin remains important, importers must now also be able to demonstrate direct transport of goods.  

Failure to maintain sufficient evidence at the time of customs declaration may result in the loss of preferential duty treatment.  

Businesses trading with the US should therefore review current logistics arrangements and document retention procedures. In addition companies should regularly audit their import declarations to ensure origin statements are properly supported. Otherwise there is a potential for duty underpayments as we have seen occur with the EU-UK Trade Agreement. 

 

The Revenue Commissioners recently published an e customs notification on this.  

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BDO Global Trade Services

As Global Trade becomes more complex, and more subject to risk, we can advise on your trade implications in a Geo-Political context, assess the Risk Landscape and provide proactive duty planning, ensuring security of supply, and support in accessing new markets. In addition, we can provide Board Level briefings in order to support and advise in this new environment. If you think any of these updates could affect your business, don’t hesitate to contact us for further information or to arrange a consultation.

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