What changed between the adopted text of 26 Mar 2026 and the adopted text of 16 Jun 2026

Removed:Recital 1 f (new): (1f) In view of Russia’s war of aggression against Ukraine, as well as other conflicts in the Union’s neighbourhood that undermine the security of the Union and its citizens, it is imperative for the Union to maintain and further strengthen its partnership with a key ally at a time when such relations are of critical importance. In that exceptional context, the Union is required to adopt extraordinary and temporary measures, duly justified under Article XXI of the GATT (Security Exceptions). However, such unilateral measures should not set a precedent and should remain strictly exceptional, proportionate and time-limited, reflecting their specific nature as actions justified on security grounds.

Removed:Recital 3: (3) The Union and the United States intend the Joint Statement to be a first step in a process that can be further expanded over time to cover additional areas and continue to improve market access and increase their trade and investment relationship. The Union remains committed to continue engaging in negotiations with the United States with a view to reaching a mutually beneficial agreement for other important sectors of its economy, such as agri-food products, as well as industrial goods, during the period of full or partial suspension of tariff preferences or tariff quotas granted to the United States.

Removed:Recital 5 a (new): (5a) The adoption of this Regulation should be without prejudice to the right of the Union to apply countermeasures in response to unjustifiable measures adopted by the United States.

Removed:Recital 6: (6) As the Joint Statement's main objective is to establish a clear framework for transatlantic trade that brings much - needed stability and predictability for Union exporters, any actions by the United States that threaten to undermine that stability and predictability, whether by threatening to diverge or diverging from its commitments under the Joint Statement, or any other action that goes against the spirit of the Joint Statement or with the interference in the legitimate sovereign choices of the Union or a Member State, should lead to a suspension of the Union's commitments under the Joint Statement. Hence, the adjusted customs duties and the tariff quotas should apply only if and for as long as the United States is effectively implementing the Joint Statement. Any new tariff as a result of any ongoing or future US Section 232 investigation or based on any other similar legal basis, entering into force after the signature of the Joint Statement, and that exceeds the all-inclusive 15 % tariff ceiling, would undermine the spirit of the Joint Statement and the goal of stability and would therefore be seen as a breach of the Joint Statement, and should lead to the suspension of the application of this Regulation.

Removed:Recital 6 a (new): (6a) Given that the Union’s sovereign and democratic right to regulate, and the acquis communautaire, cannot form part of negotiations with any third country, the application of Article 1 or Article 2 of this Regulation should be suspended in the event of any attempt by the United States to use economic coercion, within the meaning of Article 2(1) of Regulation (EU) 2023/2675 of the European Parliament and of the Council1a , for example through the application or the threat of the application of additional tariffs or of any other measure affecting trade or investment in order to prevent or obtain the cessation, modification or adoption of a particular act by the Union or a Member State, to then interfere in the legitimate sovereign choices of the Union or a Member State. In addition to the suspension of the application of Article 1 or Article 2 of this Regulation, the Union should determine and examine these threats or measures used by the United States in accordance with Articles 4 and 5 of Regulation (EU) 2023/2675 and, where relevant, adopt response measures in accordance with Article 8 of that Regulation. / 1a Regulation (EU) 2023/2675 of the European Parliament and of the Council of 22 November 2023 on the protection of the Union and its Member States from economic coercion by third countries (OJ L, 2023/2675, 7.12.2023, ELI: http://data.europa.eu/eli/reg/2023/2675/oj).

Removed:Recital 6 b (new): (6b) The measures laid down in this Regulation should be conditional on the continued alignment of the United States with the security interests of the Union. Should the United States take action in a manner that directly undermines the essential security interests of the Union or its Member States, including their territorial integrity and their economic dimension, and their foreign and defence policies, the suspension mechanisms under this Regulation should be available to ensure that the Union’s trade policy remains consistent with its external policy and security objectives.

Added:2. Approves the joint statement by Parliament and the Commission annexed to this resolution, which will be published in the C series of the Official Journal of the European Union;

Removed:Recital 6 c (new): (6c) This Regulation grants the United States broad and exceptional tariff preferences and tariff quotas, which could potentially lead to increases in imports of the goods covered by those preferences and quotas, which could have a significant impact on Union industry. Furthermore, this Regulation has been adopted without an accompanying impact assessment, so its potential economic impact is difficult to estimate at the time of its adoption. For that reason, a safeguard mechanism should be established, the aim of which should be to protect Union industry and the agricultural sector, in the event that the tariff preferences and tariff quotas granted by this Regulation would lead to such increases of imports of certain goods as to cause or threaten to cause serious injury to Union industry. Where an increase in volume of more than 10 % of the imports of a certain good is recorded, the Commission should conduct an examination to determine whether that increase causes or threatens to cause serious injury to Union industry.

Added:3. Takes note of the statement by the Commission annexed to this resolution, which will be published in the C series of the Official Journal of the European Union;

Removed:Recital 6 d (new): (6d) The Joint Statement does not provide for the application of the 15 % tariff ceiling to steel and aluminium, therefore the 50 % duty rates previously introduced by the United States remain in place. The Union and the United States have expressed their intention, in the Joint Statement, to consider the possibility to cooperate on ring-fencing their respective domestic markets from steel and aluminium overcapacity, while ensuring secure supply chains between each other, including through tariff quota solutions.

Removed:Recital 6 e (new): (6e) On 19 August 2025, the United States Department of Commerce announced the addition of 407 product categories to the list of “derivative” steel and aluminium products covered by Section 232 sectoral tariffs. As a result, the steel and aluminium content of those products is subject to a duty rate of 50 %. The imposition of those tariffs and of the cumbersome administrative and customs requirements, after the signature of the Joint Statement, has increased the level of instability in trade between the Union and the United States and has led to serious economic consequences for the Union companies concerned and for their workers. Those tariffs also disproportionately affect the Union’s small and medium-sized enterprises and downstream industries, undermining their competitiveness in the United States market and leading to potential long-term loss of market share and to lasting damage to transatlantic industrial supply chains. The Union and the United States should reach a swift and mutually beneficial conclusion to the ongoing negotiations aimed at resolving these tariff disputes and restoring stable transatlantic trade relations. In this context, the suspension of customs duties on imports of those products should cease to apply six months from the start date of application as referred to in Article 6, third paragraph unless before the end of that date sustainable and mutually acceptable solutions on the trade of steel, aluminium and their derivative products are found in c…

Removed:Recital 6 f (new): (6f) The Joint Statement does not cover heavy-duty vehicles and their parts. In the context of the ongoing implementation of the Joint Statement, the Union and the United States should treat heavy-duty vehicles and their parts in the same manner as passenger cars and its parts, with the goal to include them under the 15 % flat tariff, and for all relevant measures to ensure fair and proportionate treatment in line with the objectives of the Joint Statement.

Added:P10_TC1-COD(2025)0261

Removed:Recital 7: (7) In order to determine the start date of application of the tariff preferences or the tariff quotas granted to the United States by this Regulation, suspend in whole or in part the tariff preferences or the tariff quotas and amend the list of goods for which the tariff preferences have been granted, the power to adopt delegated acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making3. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. / 3 OJ L 123, 12.5.2016, p. 1, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj.

Added:Position of the European Parliament adopted at first reading on 16 June 2026 with a view to the adoption of Regulation (EU) 2026/… of the European Parliament and of the Council on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

Removed:Recital 8 a (new): (8a) Access to the Union market is and should remain conditional on compliance with any applicable Union law, including with the EU Carbon Border Adjustment Mechanism, the Corporate Sustainable Due Diligence Directive and Anti-deforestation rules, regardless from which jurisdiction products originate.

Added:(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2026/1455.)

Removed:Recital 8 b (new): (8b) The Commission should assess, on a regular basis, the effects of this Regulation on trade flows, production levels, and price dynamics, resulting from the implementation of Articles 1 and 2. The Commission should work in close coordination with Member States and relevant sectors of Union industry, ensuring systematic data collection and regular information exchange to enable timely identification of any market distortions or imbalances.

Added:ANNEX TO THE LEGISLATIVE RESOLUTION

Removed:Recital 8 c (new): (8c) This Regulation constitutes an urgent response to an exceptional and volatile situation and may have far-reaching consequences. Its application should therefore be limited. A first evaluation report on the impact of this Regulation on Union industry and on seafood and agricultural goods producers, as well as on consumers, should be published by ... [six months from the date of entry into force of this Regulation]. By ... [six months before the date of the end of application of this Regulation], the Commission should present an additional comprehensive impact assessment, where appropriate, accompanied by a legislative proposal to extend the application of this Regulation. That impact assessment should determine, inter alia, whether this Regulation has created injuries and imbalances in specific sectors including with respect to prices and market stability, how Union trade patterns have changed as a consequence of Union-United States trade as well as the impact of and forecasts relating to this Regulation on the Union’s and national budgets, given the reduction in tariff revenues collected.

Added:Joint Statement by the European Parliament and the Commission on the safeguard mechanism under Regulation (EU) 2026/1455 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

Removed:Recital 8 d (new): (8d) The European Parliament and the Council should be kept fully, regularly and in a timely manner informed of relevant developments in the application of this Regulation and should be duly consulted throughout the process.

Added:The Commission recognises the importance placed by the European Parliament on following closely the implementation of this Regulation as regards the safeguard mechanism allowing for the suspension of preferences granted to the United States. To that end, should the European Parliament recommend that the Commission initiates a safeguard investigation, the Commission will carefully assess whether the circumstances justify an ex officio initiation of an investigation and inform the European Parliament of the outcome of its assessment.

Removed:Recital 9: (9) In view of the importance of avoiding disruption of the trade and investment relationship between the Union and the United States, this Regulation should enter into force on the day following that of its publication. However, in the aftermath of the ruling of the US Supreme Court on the use of the International Emergency Economic Powers Act for the imposition of baseline tariffs on United States trading partners and the changes to tariff levels on some Union products exceeding the ceilings agreed in the Joint Statement, and after the launching of new Section 301 and ongoing Section 232 investigations and potential use of any other legal basis, together with the ongoing trade uncertainty, it is necessary to provide that the tariff preferences and the tariff quotas granted by the Union to the products originating in the United States covered by this Regulation are to start to apply only from the date determined by a delegated act, when the conditions laid down in this Regulation have been fulfilled.

Added:Statement by the Commission on implementing acts under Regulation (EU) 2026/1455 on the adjustment of customs duties on imports of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America

Removed:Recital 9 a (new): (9a) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council[1]. / + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 11 December 2025 on the proposal for a Regulation of the European Parliament and of the Council on the adjustment of customs duties on the import of certain goods originating in the United States of America and opening of tariff quotas for imports of certain goods originating in the United States of America (COM(2025)0471). / [1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).

Added:The Commission will keep the European Parliament regularly informed and take utmost account of the European Parliament's views before proposing an implementing act under this Regulation.

Removed:Article 1 – title: Suspension of customs duties

Removed:Article 1 – paragraph 1: 1. The applicable customs duties of the Common Customs Tariff on imports into the Union of the goods classified under the Combined Nomenclature (CN) codes listed in Annex I and originating in the United States shall be suspended.

Removed:Article 1 – paragraph 2 a (new): 2a. Without prejudice to Article 4b, the suspension of customs duties referred to in paragraphs 1 and 2 of this Article shall cease to apply from the date of the end of application of this Regulation referred to in Article 6, second paragraph.

Removed:Article 3 – title: Suspension of the application

Removed:Article 3 – paragraph 1 – subparagraph 1 – introductory part: The Commission is empowered to adopt, in accordance with Article 4d, delegated acts amending Annex I, Annex II or Annex III to this Regulation in order to suspend in whole or in part the application of Article 1 or Article 2, after an examination based on substantiated information gathered on its own initiative or received from any reliable source, including a Member State, the European Parliament or Union producers in the following circumstances:

Removed:Article 3 – paragraph 1 – subparagraph 1 – point a: (a) where the United States fails to implement the Joint Statement or otherwise undermines the objectives of improving the trade and investment relationship between the Union and the United States and the objectives pursued by the Joint Statement to promote reciprocal, fair and balanced trade, or undermines access of Union economic operators to the United States market, discriminates against or targets Union economic operators aiming to operate, or already operating, in the United States or otherwise disrupts the trade and investment relationship between the Union and the United States;

Removed:Article 3 – paragraph 1 – subparagraph 1 – point a a (new): (aa) where the United States imposes additional tariffs on goods imported from the Union that exceed the 15 % tariff ceiling, or in any other way raises or imposes new customs duties or other duties, taxes or fees on Union goods while the terms of the Joint Statement remain applicable, or modifies the product classification with the effect of raising the tariff level;

Removed:Article 3 – paragraph 1 – subparagraph 1 – point b: (b) where there are sufficient indications that the United States will act in the manner referred to in point (a) or point (aa) in the future;

Removed:Article 3 – paragraph 1 – subparagraph 1 – point c: deleted

Removed:Article 3 – paragraph 1 – subparagraph 1 – point d: (d) where a change of objective circumstances has occurred with regard to those existing at the time the Joint Statement was issued, in particular regarding serious breaches of human rights, fundamental principles of democracy and the rule of law, as well as threats to the essential security interests of the Union or its Member States, including their territorial integrity and their economic dimension, and to their foreign and defence policies.

Removed:Article 3 – paragraph 1 – subparagraph 2: Where the Commission suspends the application of Article 1 or Article 2 in part, it shall amend Annex I, Annex II or Annex III by modifying the applicable tariff rates, the tariff quotas or the scope of the goods covered respectively.

Removed:Article 3 – paragraph 1 a (new): 1a. Without prejudice to Regulation (EU) 2023/2675 of the European Parliament and of the Council, where the United States applies or threatens to apply additional tariffs or any other measure affecting trade or investment in order to prevent or obtain the cessation, modification or adoption of a particular act by the Union or a Member State, thereby interfering in the legitimate sovereign choices of the Union or a Member State, the Commission shall, where appropriate, carry out an examination based on substantiated information gathered on its own initiative or received from any reliable source, including a Member State, the European Parliament or Union producers. Where the examination leads to such conclusion, the Commission is empowered to adopt, in accordance with Article 4d, delegated acts amending Annexes I, II or III to this Regulation in order to suspend in whole or in part the application of Article 1 or Article 2 of this Regulation.

Removed:Article 3 – paragraph 1 b (new): 1b. Where, in the case of a sudden change of circumstances with regard to those existing at the time the Joint Statement was issued, seriously affecting the essential security interests of the Union or its Member States, including their territorial integrity and their economic dimension, imperative grounds of urgency so require, the procedure provided for in Article 4e shall apply to delegated acts adopted pursuant to this Article.

Removed:Article 3 – paragraph 2: 2. The delegated acts referred to in paragraphs 1, 1a and 1b of this Article shall apply for as long as the circumstances referred to in paragraphs 1, 1a and 1b of this Article, respectively, persist and in any event no longer than until the date of the end of application of this Regulation referred to in Article 6, second paragraph. Where the Commission finds that the reasons justifying a suspension no longer apply, it is empowered to adopt delegated acts, in accordance with Article 4d, to amend Annex I, Annex II or Annex III to this Regulation in order to reinstate the application of Article 1 or Article 2, or, in the case referred to in paragraph 1, second subparagraph, of this Article, reinstate the original applicable tariff rates, the tariff quotas or the scope of the goods listed in Annex I, Annex II or Annex III, respectively.

Removed:Article 4: deleted / (deleted) / (deleted) / (deleted) / (deleted)

Removed:Article 4 a (new): Article 4a / Safeguard mechanism / 1. The Commission shall regularly monitor the impact of this Regulation on Union markets. The Commission is empowered to adopt, in accordance with Article 4d, delegated acts amending Annex I, Annex II or Annex III to this Regulation in order to suspend temporarily in whole or in part the application of Article 1 or Article 2, after an examination based on substantiated information gathered on its own initiative or received from any reliable source, including a Member State, the European Parliament or Union producers where the application of Article 1 or Article 2 results in the import of a good originating in the United States in such increased quantities, in absolute terms or relative to domestic production, and under such conditions as to cause or threaten to cause serious injury to Union industry. / 2. Without prejudice to paragraph 1, the Commission shall, as a rule, treat, in the absence of contrary indications, an increase in volume of more than 10 % year-on-year of the imports of a good covered by Annex I, Annex II or Annex III, as prima facie evidence of serious injury or the threat of serious injury to Union industry. Where such an increase in import volumes is recorded, the Commission shall without delay initiate an examination to determine whether the increase in the volume of imports causes or threatens to cause serious injury to Union industry. The examination shall be concluded within three months after its initiation. Where th…

Removed:Article 4 b (new): Article 4b / Specific provisions with respect to steel, aluminium, and their derivative products / 1. For the categories of goods referred to in paragraph 2 of this Article, the suspension of customs duties referred to in Article 1(1) shall cease to apply six months from the start date of application of Articles 1, 2, 3, 4a and 4b referred to in Article 6, third paragraph. / 2. The categories of goods concerned shall be the following: / (a) goods falling under Combined Nomenclature code 72; / (b) goods falling under Combined Nomenclature code 73; / (c) goods falling under Combined Nomenclature code 76. / 3. If, before the end date of application, referred to in paragraph 1 of this Article, the United States have reduced to maximum 15 %, including the US Most Favored Nation (MFN) tariff, their respective tariffs on products originating from the Union with a content of steel and aluminium above 50 %, the Commission is empowered to adopt, in accordance with Article 4d, a delegated act in order to defer the end date of application, referred to in paragraph 1 of this Article, to a date not later that the end date of application of this Regulation referred to in Article 6, second paragraph. / The Commission shall not adopt such a delegated act, as long as any of the circumstances for suspension of the application referred to in Article 3(1) or (1a) persist.

Removed:Article 4 c (new): Article 4c / Determination of the start date of application / 1. The Commission shall adopt, in accordance with Article 4d, a delegated act amending Article 6, third paragraph, in order to determine the date from which Articles 1, 2, 3, 4a and 4b shall be applicable. It shall adopt such a delegated act when, and only if, all of the following conditions have been fulfilled: / (a) the United States applies a tariff rate not higher than either the US Most Favored Nation (MFN) tariff rate or a tariff rate of a maximum of 15 %, including the US MFN tariff, on goods originating from the Union; / (b) the United States applies only the US MFN tariff to the following products of the Union: unavailable natural resources, including cork, all aircraft and aircraft parts, generic pharmaceuticals and their ingredients, and chemical precursors; / (c) the United States applies a tariff rate of a maximum of 15 %, including the US MFN tariff, on the following goods originating from the Union: pharmaceuticals, semiconductors, lumber, automobiles and automobile parts; / (d) the United States applies a tariff rate of a maximum of 15 % on products with a content of steel and aluminium below 50 %; / Furthermore, when adopting the delegated act referred to in the first subparagraph, the Commission shall assess whether the United States has provided formal, clear and precise assurances that the conditions referred to in points (a) to (d) of that subparagraph have been fulfilled and that those conditi…

Removed:Article 4 d (new): Article 4d / Exercise of the delegation / 1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. / 2. The power to adopt delegated acts referred to in Article 3(1), (1a) and (2), Article 4a, Article 4b and Article 4c shall be conferred on the Commission from ... [the date of entry into force of this Regulation] until ... [the date of the end of application of this Regulation referred to in Article 6, second paragraph]. / 3. The delegation of power referred to in Article 3(1), (1a) and (2), Article 4a, Article 4b and Article 4c may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. / 4. Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making. / 5. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. / 6. A delegated act adopted pursuant to Article 3(1), (1a) and (2), Article 4a, Article 4b and Article 4c shall enter into force only if no …

Removed:Article 4 e (new): Article 4e / Urgency procedure / 1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure. / 2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in Article 4d(6). In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.

Removed:Article 5 a (new): Article 5a / Evaluation and reporting / 1. By ... [six months from the date of entry into force of this Regulation], the Commission shall carry out an impact assessment on the economic and security impacts of this Regulation. The impact assessment shall examine: / (a) the impact of the application of this Regulation on all imports and exports between the Union and the United States; and / (b) trade-flow changes and distributional effects across Member States and sectors. / 2. By ... [six months before the date of the end of application of this Regulation], the Commission shall present an additional comprehensive impact assessment. That impact assessment shall examine, inter alia: / (a) the impact of the application of this Regulation on all imports and exports between the Union and the United States; / (b) trade-flow changes and distributional effects across Member States and sectors; / (c) any identified non-tariff impacts relevant to the internal market and to consumers; / (d) effects on competitiveness, Union producers, including on Union producers of agri-food products, and SMEs; / (e) the political developments of the trade and investment relationship between the Union and the United States since the entry into force of this Regulation; / (f) the level of progress in negotiations between the Union and the United States towards achieving the commitments outlined in the Joint Statement, including the implementation of those commitments; / (g) whether the Regulation has cre…

Removed:Article 6 – title: Entry into force and application

Removed:Article 6 – paragraph 1 a (new): It shall apply from … [the date of entry into force of this Regulation] until 31 March 2028.

Removed:Article 6 – paragraph 1 b (new): However, Articles 1, 2, 3, 4a and 4b shall apply only from the date determined by a delegated act adopted in accordance with Article 4c.