政策法规现行有效欧盟(统一法规)清关税务

Regulation (EU) 2026/1461 of the European Parliament and of the Council of 25 June 2026 on the non-application of customs duties on imports of certain goods

效力	文号	法规类型	发布日期	生效日期	发文机构
现行有效	Regulation (EU) 2026/1461	行政法规	2026-01-01	2025-08-01	EUR-Lex (Official Journal of the EU)

发布01-01

生效08-01

摘要总结AI 辅助解读

欧盟理事会与议会通过 Regulation (EU) 2026/1461，决定对原产于美国的特定龙虾产品（包括活体、冷冻及加工制品）实施零关税政策。该法规追溯自 2025年8月1日起生效，有效期至 2030年7月31日。此举旨在落实2025年8月21日达成的欧美贸易联合声明，作为交换条件以保障欧盟商品进入美国市场。若美国未能有效执行联合声明或破坏贸易关系，欧委会有权暂停该零关税待遇。对于2025年8月1日至2026年6月30日期间已缴纳超额关税的进口商，可申请退税。

	Official Journal of the European Union	EN L series
	2026/1461	30.6.2026

REGULATION (EU) 2026/1461 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 25 June 2026

on the non-application of customs duties on imports of certain goods

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(2) thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Acting in accordance with the ordinary legislative procedure [(1)](https://eur-lex.europa.eu/#ntr1-L_202601461EN.000101-E0001),

Whereas:

(1)	The Union and the United States of America (the ‘United States’) have the largest and deepest bilateral trade and investment relationship in the world and have highly integrated economies. The total two-way trade between them was worth more than EUR 1,6 trillion in 2024. That deep and comprehensive partnership is underpinned by significant mutual investments in each other’s markets, worth approximately EUR 5,3 trillion.
(2)	To avoid disruption of their trade and investment relationship, and to continue improving that relationship, the Union and the United States agreed the Joint Statement on a Tariff Agreement, announced on 21 August 2020 (the ‘2020 Joint Statement’), under which the Union committed to eliminate tariffs on imports of United States live and frozen lobster products and the United States committed in return to reduce by 50 % its tariff rates on certain products exported by the Union worth an average annual trade value of USD 160 million, including certain prepared meals, certain crystal glassware, surface preparations, propellant powders, cigarette lighters and lighter parts. In order to implement the 2020 Joint Statement, on 16 December 2020, the Union adopted Regulation (EU) 2020/2131 of the European Parliament and of the Council [(2)](https://eur-lex.europa.eu/#ntr2-L_202601461EN.000101-E0002) on the elimination of customs duties on an erga omnes basis, on a limited number of goods, including live and frozen lobster products originating in the United States, for the period from 1 August 2020 until 31 July 2025.
(3)	On 27 July 2025, the President of the Commission and the President of the United States reached a political agreement which was subsequently reflected in the Joint Statement on a European Union – United States Framework on an Agreement on Reciprocal, Fair and Balanced Trade of 21 August 2025 (the ‘Joint Statement’). In line with that political agreement and the Joint Statement, and in order to secure continued access for Union goods to the United States’ market, the Union should provide for the non-application, for a further period, of the customs duties on imports into the Union of the types of lobster covered by Regulation (EU) 2020/2131. In line with that political agreement and the Joint Statement, the non-application of customs duties should also include imports of processed lobster classified under code 1605 30 90 of the Combined Nomenclature (CN), as laid down in Council Regulation (EEC) No 2658/87 [(3)](https://eur-lex.europa.eu/#ntr3-L_202601461EN.000101-E0003).
(4)	Therefore, the applicable customs duties on imports of the goods covered by this Regulation should be 0 % unless the United States no longer implements the Joint Statement in an effective manner.
(5)	In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission to suspend, in whole or in part, the non-application of customs duties on goods covered by this Regulation, in specific circumstances. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council [(4)](https://eur-lex.europa.eu/#ntr4-L_202601461EN.000101-E0004).
(6)	By 31 January 2030, the Commission should present an assessment of the effects of this Regulation. That assessment should cover the changes since 1 August 2025 in trade volumes and values of United States exports to the Union of the goods covered by this Regulation. Where appropriate, that assessment should be accompanied by a legislative proposal to extend the period of application of this Regulation.
(7)	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 of its publication. For the same reason, this Regulation should apply with retroactive effect from 1 August 2025. Customs duties paid in excess of those applicable pursuant to this Regulation in the period between 1 August 2025 and the date of entry into force of this Regulation should be reimbursed upon request,

HAVE ADOPTED THIS REGULATION:

Article 1

Non-application of customs duties

The applicable customs duties of the Common Customs Tariff established by Regulation (EEC) No 2658/87 on imports into the Union of the goods classified under the Combined Nomenclature (CN) codes listed in the Annex to this Regulation shall be 0 %. Article 2

Suspension

The Commission may adopt an implementing act suspending in whole or in part the application of Article 1 in any of the following circumstances:

(a)	where the United States fails to implement the Joint Statement on a European Union – United States Framework on an Agreement on Reciprocal, Fair and Balanced Trade, announced on 21 August 2025 (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, or undermines access of Union economic operators to the United States market, or otherwise disrupts the trade and investment relationship between the Union and the United States;
(b)	where there is sufficient indication that the United States will act in the manner referred to in point (a) in the future; or
(c)	where a change of objective circumstances has occurred with regard to those existing on the date of the Joint Statement.

(a)

where the United States fails to implement the Joint Statement on a European Union – United States Framework on an Agreement on Reciprocal, Fair and Balanced Trade, announced on 21 August 2025 (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, or undermines access of Union economic operators to the United States market, or otherwise disrupts the trade and investment relationship between the Union and the United States;

(b)

where there is sufficient indication that the United States will act in the manner referred to in point (a) in the future; or

(c)

where a change of objective circumstances has occurred with regard to those existing on the date of the Joint Statement.

That implementing act shall be adopted in accordance with the examination procedure referred to in Article 3(2).2. The implementing act referred to in paragraph 1 shall apply for as long as the circumstances referred to in that paragraph persist. Article 3

Committee procedure

The Commission shall be assisted by the Trade Barriers Committee established by Regulation (EU) 2015/1843 of the European Parliament and of the Council [(5)](https://eur-lex.europa.eu/#ntr5-L_202601461EN.000101-E0005). That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply. Article 4

Reimbursement of customs duties

Upon request by the economic operators concerned, the competent national customs authorities of the Member States shall reimburse any customs duties paid in excess of those applicable pursuant to this Regulation in respect of goods classified under the CN codes listed in the Annex imported into the Union between 1 August 2025 and 30 June 2026. Article 5

Assessment and reporting

By 31 January 2030, the Commission shall present an assessment of the effects of this Regulation. That assessment shall cover the changes since 1 August 2025 in trade volumes and values of United States exports to the Union of the goods classified under the CN codes listed in the Annex.2. Where appropriate, the assessment referred to in paragraph 1 shall be accompanied by a legislative proposal to extend the period of application of this Regulation.3. The Commission shall keep the European Parliament and the Council regularly informed, in a timely manner, of relevant developments in the application of this Regulation. Article 6

Entry into force and application

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union. It shall apply from 1 August 2025 until 31 July 2030. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 25 June 2026. For the European Parliament

The President

R. METSOLA

For the Council

The President

M. DAMIANOS

[(1)](https://eur-lex.europa.eu/#ntc1-L_202601461EN.000101-E0001) Position of the European Parliament of 16 June 2026 (not yet published in the Official Journal) and decision of the Council of 25 June 2026.

[(2)](https://eur-lex.europa.eu/#ntc2-L_202601461EN.000101-E0002) Regulation (EU) 2020/2131 of the European Parliament and of the Council of 16 December 2020 on the elimination of customs duties on certain goods ([OJ L 430, 18.12.2020, p.1](https://eur-lex.europa.eu/legal-content/EN/AUTO/?uri=OJ:L:2020:430:TOC), ELI: [http://data.europa.eu/eli/reg/2020/2131/oj](http://data.europa.eu/eli/reg/2020/2131/oj)).

[(3)](https://eur-lex.europa.eu/#ntc3-L_202601461EN.000101-E0003) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ([OJ L 256, 7.9.1987, p.1](https://eur-lex.europa.eu/legal-content/EN/AUTO/?uri=OJ:L:1987:256:TOC), ELI: [http://data.europa.eu/eli/reg/1987/2658/oj](http://data.europa.eu/eli/reg/1987/2658/oj)).

[(4)](https://eur-lex.europa.eu/#ntc4-L_202601461EN.000101-E0004) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers ([OJ L 55, 28.2.2011, p.13](https://eur-lex.europa.eu/legal-content/EN/AUTO/?uri=OJ:L:2011:055:TOC), ELI: [http://data.europa.eu/eli/reg/2011/182/oj](http://data.europa.eu/eli/reg/2011/182/oj)).

[(5)](https://eur-lex.europa.eu/#ntc5-L_202601461EN.000101-E0005) Regulation (EU) 2015/1843 of the European Parliament and of the Council of 6 October 2015 laying down Union procedures in the field of the common commercial policy in order to ensure the exercise of the Union’s rights under international trade rules, in particular those established under the auspices of the World Trade Organization ([OJ L 272, 16.10.2015, p.1](https://eur-lex.europa.eu/legal-content/EN/AUTO/?uri=OJ:L:2015:272:TOC), ELI: [http://data.europa.eu/eli/reg/2015/1843/oj](http://data.europa.eu/eli/reg/2015/1843/oj)). ANNEX

CN 2025 code[(1)](https://eur-lex.europa.eu/#ntr1-L_202601461EN.000401-E0001)	Description
0306 11 90	Frozen rock lobster and other sea crawfish (Palinurus spp., Panulirus spp.and Jasus spp.), even smoked, whether in shell or not, including ones in shell, cooked by steaming or by boiling in water (excluding crawfish tails)
0306 12 10	Frozen lobsters (Homarus spp.), whole, even smoked or cooked by steaming or by boiling in water
0306 12 90	Frozen lobsters (Homarus spp.), even smoked, whether in shell or not, including lobsters in shell, cooked by steaming or by boiling in water (excluding whole)
0306 32 10	Live lobsters (Homarus spp.)
1605 30 90	Lobster, prepared or preserved (excl.merely smoked; excl.lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces)
[(1)](https://eur-lex.europa.eu/#ntc1-L_202601461EN.000401-E0001) The nomenclature codes are taken from the Combined Nomenclature as laid down in Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as applicable in 2025, and mutatis mutandis as amended by subsequent legal acts.

ELI: http://data.europa.eu/eli/reg/2026/1461/oj

ISSN 1977-0677 (electronic edition)

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