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

for the Committee on International Trade on the proposal 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 – C100193/2025 – 2025/0261(COD))

The Committee on Budgets has carried out a budgetary assessment of the proposal under Rule 58 of the Rules of Procedure and has reached the following conclusions:

The Committee on Budgets,

A.whereas the proposal aims to apply a 0% customs duty rate on certain goods originating in the United States and open autonomous tariff quotas for certain goods originating in the United States, in line with the commitments set out in the Joint Statement on a European Union – United States Framework Agreement on Reciprocal, Fair, and Balanced Trade (the ‘Joint Statement’);

B.whereas Article 3 of the proposal provides for the possibility to suspend, in whole or in part, the tariff concessions granted under this Regulation, in the event that the United States does not comply with its commitments under the Joint Statement;

C.whereas customs duties represent a well-established source of revenue stemming from the Union’s trade policy and constituting the major part of traditional own resources of the EU budget; whereas traditional own resources account for around 10-15% of total own resources revenue, corresponding to EUR 22.2 billion in 2025;

D.whereas the forecast method for customs duties is approved each year by the Advisory Committee on Own Resources (ACOR) and takes into account trade patterns and volumes and general economic trends;

E.whereas in 2025, three amending budgets have already revised customs revenue; whereas exact estimates of traditional own resources cannot be fully assessed ex ante;

F.whereas a lower tariff of customs duties can increase trade volumes and thus yield similar amounts of revenue;

G.whereas the own resources system is designed in a way to absorb fluctuations of income through the adjustment of the call rate of GNI-based contributions – operating as the balancing item – offsetting any reduction in the share of revenue, in line with Article 2(1)(d) of the Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom;

H.whereas the Union and the United States have the largest and deepest bilateral trade and investment relationship in the world; whereas the proposal is designed to foster stable transatlantic trade relations;

1.Notes that the estimated annual budgetary impact of the forgone customs duty revenues amounts to approximately EUR 1.2 billion in 2025 and EUR 3.9 billion annually until 2030, calculated by multiplying current imports from the United States subject to tariffs by a trade-weighted average duty rate; notes that the proposal does not have any impact on expenditure but a non-negligible impact on revenue;

2.Emphasises in this sense that the EU budget is already under significant strain and therefore highlights the urgency of reforming the Union’s revenues system through the introduction of new and genuine own resources;

3.Recalls the distinction between the total duties foregone and the effective loss of revenue to the Union budget, given that Member States retain 25% of collected duties as collection costs; recalls in this context the recent Commission proposal to lower the share of collection costs to 10% and the European Parliament’s long call for an increase in the share of traditional and genuine own resources, especially customs duties;

4.Acknowledges that the variations of the volume of customs duties due to the Regulation depends on a variety of parameters and future economic trends; stresses that the resulting impact on EU budget revenues remains uncertain;

5.Calls on the Commission to ensure full transparency in the estimation and monitoring of forgone customs revenues, and to keep the budgetary authority regularly informed of any deviations from the initial forecast, so as to preserve the predictability and stability of the Union’s finances;

6.Recalls also that aggressive trade policies by the US could negatively affect certain EU sectors and regions exposed to increased import competition, which could in turn have implications for the EU budget, including through increased reliance on the European Globalisation Adjustment Fund;

7.Highlights that a potential expansion of bilateral trade may have second-round effects on other own resources bases, such as VAT and GNI;

8.Determines that the proposal is compatible the current multiannual financial framework, the system of own resources, and the corresponding interinstitutional agreement; determines its overall compatibility with the budgetary principles established in the Financial Regulation;

9.Expects the Commission to take it into account in the upcoming annual budgetary procedures and in their post-2028 own resources’ projections.

As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the draft proposal:

Amendment 1

Proposal for a regulation

Recital [10] a (new)

Or. en