EU-US tariffs in 2026 and 2027: why US exporters still need an EU entity
Since 1 July 2026 US industrial goods enter the EU at zero duty. The tariff was the easy part. VAT, customs, product safety, packaging and the new importer rules of 2028 still ask for a company in the EU. What the EU-US deal settled, what is still open, and what a US exporter does now.
The datesWant our team to have a look?Summary
The EU kept its side of the EU-US Joint Statement of 21 August 2025. Two EU regulations of 30 June 2026 removed the remaining EU duties on US industrial goods from 1 July 2026 and opened quotas for certain US food and seafood. They apply until the end of 2029, with a review by 30 June 2029, and the EU can suspend them if the US breaks its commitments.
The US side is less settled. The ceiling of 15% on EU goods is in the Joint Statement, the US Supreme Court struck down the emergency tariffs in February 2026, and the Commission still presses for the ceiling on steel, aluminium and copper derivatives and on trucks. For a US exporter selling into the EU, the zero tariff lowers the cost per shipment. The obligations stay the same: import VAT and OSS, a customs declarant, an EU economic operator for product safety, packaging registration, and from 1 July 2028 an importer for distance sales established in the EU.
What the EU-US deal settled
On 27 July 2025 the presidents of the European Commission and the United States agreed a deal on tariffs and trade, written down in the Joint Statement of 21 August 2025. Its tariff part has two sides.
- The US side. EU goods pay the higher of the US most-favoured-nation rate or 15%. US tariffs on EU pharmaceuticals, semiconductors and lumber under Section 232 stay within 15%, and cars and car parts pay a combined 15%. From 1 September 2025 aircraft and parts, generic pharmaceuticals and their ingredients, chemical precursors and unavailable natural resources such as cork pay the most-favoured-nation rate only. For steel and aluminium the parties intend to look at tariff-rate quotas.
- The EU side. The EU eliminates its duties on all US industrial goods and gives better access to certain US food and seafood: tree nuts, dairy products, fruit and vegetables, processed foods, planting seeds, soybean oil, pork and bison meat. The lobster arrangement is extended to processed lobster.
The Council adopted the two EU regulations on 25 June 2026. Since 1 July 2026 US industrial goods enter the EU at zero duty. The main regulation ceases at the end of 2029; the Commission reports on its effects by 30 June 2029 and may propose an extension. The lobster regulation applies from 1 August 2025 to 31 July 2030. A safeguard lets the Commission act on sudden import surges, and the EU can suspend the preferences if the US breaks its commitments. On 31 July 2026 the Commission extended the suspension of the EU countermeasures against US goods.
The dates and their status
| Date | What changes | Status |
|---|---|---|
| 21 August 2025 | EU-US Joint Statement. US: the higher of the most-favoured-nation rate or 15% on EU goods; lower rates from 1 September 2025 for aircraft and parts, generic pharmaceuticals and their ingredients, chemical precursors and unavailable natural resources. EU: eliminate duties on all US industrial goods, better access for certain US food and seafood. | Political commitment |
| February 2026 | US Supreme Court ruling on the tariffs under the emergency powers law (IEEPA). The European Commission (22 February 2026): “A deal is a deal”; EU products must stay within the agreed all-inclusive ceiling. | Ruling (US); Commission statement |
| 25 June 2026 | The Council adopts the two EU regulations for the EU tariff commitments. | Law |
| 1 July 2026 | Zero EU duty on US industrial goods; tariff quotas and reduced rates for certain US agricultural products and seafood. | In force (regulations of 30 June 2026) |
| 31 July 2026 | The Commission extends the suspension of the EU countermeasures against US goods. | In force |
| 28 September 2026 | Commission report: the EU presses for the 15% ceiling on all steel, aluminium and copper derivatives and on trucks; the US removed some products from its derivatives list and lowered tariffs on industrial machinery. | Report (COM(2026) 506) |
| 1 November 2026 | €2 handling fee per item type on parcels to EU consumers from outside the EU, also from the US. | Law |
| 1 July 2028 | The €3 duty on small parcels ends; the seller or the platform becomes the importer for distance sales, established in the EU or represented there. | Law (Regulation (EU) 2026/2108) |
| 30 June 2029 | Commission review of the EU regulation; it may propose an extension. | Law |
| End of 2029 | The EU tariff regulation ceases unless extended. The lobster arrangement applies until 31 July 2030. | Law |
What is still open
Three points are open on 20 October 2026.
- The US emergency tariffs. The US Supreme Court ruled in February 2026 on the tariffs imposed under the emergency powers law (IEEPA). On 22 February 2026 the Commission asked the US for full clarity on its next steps and said “a deal is a deal”: EU products must stay within the agreed all-inclusive ceiling. Reports mention a temporary US tariff of 10% from 24 February to 24 July 2026, new tariffs of 10% or 12.5% on some 60 economies from 24 July 2026 and refunds of the emergency tariffs since 20 April 2026. These US measures are unconfirmed by the official sources checked for this page.
- Steel, aluminium, copper and trucks. The Commission report of 28 September 2026 says the EU keeps pressing for the 15% ceiling on all steel, aluminium and copper derivatives and on trucks and their parts. The US removed some products from its derivatives list and lowered tariffs on industrial machinery.
- The years after 2029. The EU regulation ends at the end of 2029 unless it is extended after the review of 30 June 2029.
For an exporter this means: the EU import side is fixed in law until the end of 2029, the US import side can change. A business that sells both ways should check the US rate for its tariff code with US Customs before each contract.
Why a US exporter still needs an EU company
A tariff is paid once, at the border. The other EU rules follow the goods and the sale. They ask for a company or a representative established in the EU, whatever the duty rate.
| EU obligation | What the rule asks | With your own Dutch BV |
|---|---|---|
| Import VAT and VAT on sales | Import VAT at the border; VAT of the customer’s country on sales to consumers (OSS); IOSS for parcels up to €150 through an EU intermediary. | Dutch VAT number, OSS and the Article 23 licence that shifts import VAT to the VAT return. |
| Customs declaration | Every import needs a declarant with an EU customs number (EORI). The zero duty still needs a declaration and proof of US origin. | The BV declares in its own name or through a customs broker. |
| Product safety (GPSR) | Since 13 December 2024 every consumer product needs an economic operator established in the EU, named on the product or packaging. | The BV is the importer named on your products. |
| Packaging (PPWR) | Since 12 August 2026 an authorised representative for packaging sold into another member state; national registration until the new EU registers exist. | The BV registers as producer of your packaging. |
| Small parcels | €3 duty per item type until 1 July 2028; €2 handling fee from 1 November 2026. | Bulk import into a Dutch warehouse: normal duty once (zero for US industrial goods), then parcels inside the EU. |
| Importer for distance sales (1 July 2028) | The seller or platform is the importer, established in the EU or represented by an EU company with AEO status. Fines of 1% to 6% of a year’s imports. | The BV is established in the EU and takes the role itself. |
Each role can be bought separately: a fiscal representative for VAT, a customs broker for the declaration, a responsible person for product safety, a compliance service for packaging. Each one charges a fee, holds part of your data and limits what you can do. One Dutch BV holds all of them, keeps the margin in Europe and can open an EU bank account and sign contracts with EU distributors and marketplaces. More on the choice in an EU entity for US e-commerce and product safety for US sellers.
Zero duty, bulk shipments and the parcel rules
The zero tariff changes the sum for a US brand that ships parcels to EU consumers. Since 1 July 2026 every parcel worth €150 or less pays a flat €3 per item type, whatever the normal duty rate; from 1 November 2026 a €2 handling fee per item type comes on top. A bulk shipment of US industrial goods into a Dutch warehouse pays zero duty, and the Article 23 licence shifts the import VAT to the VAT return. Orders then go to customers as parcels inside the EU, outside the €3 duty and the handling fee.
From 1 July 2028 the €3 duty ends, and the seller or the platform becomes the importer for distance sales, established in the EU or represented by an EU company with AEO status, with fines of 1% to 6% of a year’s imports for systematic breaches. The details are in the EU parcel rules 2026 and the EU Customs Data Hub 2028. From the same date the single VAT registration lets a BV with stock in several EU countries report most of its VAT in one Dutch return; see single VAT registration.
What to do now, in order
- Check the tariff code of every product in the EU tariff database. Industrial goods are at zero; some food and farm products keep a duty or a quota.
- Keep proof of US origin with every shipment. The zero rate is for goods of US origin.
- Choose your route: parcels to consumers, bulk into an EU warehouse, or both. Compare the costs from 1 November 2026 in selling in the EU: three options compared.
- Decide who holds the EU roles: importer, VAT, product safety, packaging. One Dutch BV or separate service providers.
- Plan for 1 July 2028: who is the importer of your parcels, and is it established in the EU?
- Watch the end of 2029 and the US rate for your product; build both into your EU price list and your distributor contracts.
A Dutch BV starts from €2,950 excl. VAT; see company formation in the Netherlands. Prefer a written answer on your own products, routes and roles? That is written advice; the price is in the proposal.
Questions founders ask
Sources
- Joint Statement on a United States-European Union framework on an agreement on reciprocal, fair and balanced trade, 21 August 2025: policy.trade.ec.europa.eu
- Council of the EU, final approval of the tariff commitments, 25 June 2026: consilium.europa.eu
- European Commission, EU trade relations with the United States (regulations of 30 June 2026, suspension of countermeasures of 31 July 2026): policy.trade.ec.europa.eu
- European Commission, statement of 22 February 2026: ec.europa.eu
- European Commission, report COM(2026) 506 of 28 September 2026 on the implementation and enforcement of EU trade policy: ec.europa.eu
- Regulation (EU) 2023/988 on general product safety: eur-lex.europa.eu; Regulation (EU) 2025/40 on packaging: eur-lex.europa.eu
- Regulation (EU) 2026/2108, the new Union Customs Code: eur-lex.europa.eu; European Commission, guidance on the €3 duty: taxation-customs.ec.europa.eu
Zero duty is in. What else does your EU plan need?
Tell us what you sell, from which US state, to whom in the EU and through which channels. You get a written answer on your situation: your duty per product, the EU roles you need, and whether a Dutch BV pays off.
Want our team to have a look?Related: EU entity for US e-commerce · US founders · EU market entry · importer of record in the EU
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