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Changes from report parliamentary committee draft to plenary report

INTA-PR-779298 → A-10-2026-0070

From
INTA-PR-779298 report parliamentary committee draft of 22 Oct 2025
To
A-10-2026-0070 Plenary report of 19 Mar 2026
Changes
8 changes to the text
Paragraphs
+28 added · −4 removed · 6 changed
More facts (3)
Dossier
2025/0260(COD)
Title (from)
on the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods
Title (to)
on the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods
Cite Link to this page
AI: What changed, in short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

The regulation now applies until 31 December 2028 instead of 18 months after entry into force, with retroactive effect from 1 August 2025.27 Delegated acts are limited to amending the Annex, with a new condition on US tariffs exceeding 15%, and the delegation period ends on 31 December 2028.245 Adds a new suspension condition for human rights breaches and security threats, and requires origin verification to prevent circumvention.32 Replaces the single evaluation with a provisional report and a comprehensive report by 30 June 2028, including reporting obligations.6 The other changes are formal: a budgetary assessment is added to the explanatory statement.8

The notes class 7 changes as substance, 1 as formal, 0 as wording only.

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Changes that matter, 8

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

ChangedRecital 2: (2) To avoid disruption and continue improving the trade and investment relationship with the United States, the Union and the United States agreed the Joint Statement on a Tariff Agreement, announced on 21 August 2020, 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 that 2020 Joint Statement, on 16 December 2020 the Union adopted Regulation (EU) 2020/2131 of the European Parliament and of the Council1 on the elimination of customs duties on certainan erga omnes basis, on a limited number of goods, including live and frozen lobster products originating in particularthe certainUnited typesStates, offor lobster,the applicableperiod from 1 August 2020. That Regulation expired2020 onuntil 31 July 2025.

AI: Note on change 1 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Replaces the description of the 2020 tariff agreement with an erga omnes basis for a limited number of goods, including lobster from the United States, applicable from 1 August 2020 until 31 July 2025.

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Change 2

RemovedRecital 5: (5) In order to suspend in whole or in part the tariff preferences granted by this Regulation, 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 in respect of amending this Regulation in order to suspend in whole or in part the application of Article 1 of this Regulation, and amending the Annex to this Regulation by reducing the scope of the goods covered. 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.

AddedRecital 4: (4) Accordingly, to avoid trade disruptions, the suspension of customs duties on imports of the goods classified under the CN codes listed in the Annex should apply retroactively from 1 August 2025 until 31 December 2028.

RemovedRecital 6 a (new): (6a) In order to ensure consistency with Regulation [2025/0261 (COD)] and in order to allow the Commission to negotiate improved market access for Union exports, as had been the case in 2020 when the Joint Statement of the United States and the European Union on a Tariff Agreement of 21 August 2020 was agreed, the duration of the application of this Regulation should be limited and aligned with the duration of the application of Regulation [2025/0261 (COD)]. By six months before the date of the end of application of this Regulation, the Commission should present a comprehensive impact assessment, accompanied by, where appropriate, a legislative proposal to extend the duration of application of this Regulation.

AddedRecital 4 a (new): (4a) The customs authorities of the Member States should ensure that products benefiting from customs duties of 0 % actually originate in the United States and are not re-exported or transported through third countries, in order to avoid circumvention of tariff provisions.

RemovedArticle 2 – paragraph 1 – subparagraph 1 – introductory part: The Commission shall adopt, in accordance with Article 3a, delegated acts amending this Regulation in order to suspend in whole or in part the application of Article 1 in the following circumstances:

AddedRecital 5: (5) In order to suspend in whole or in part the tariff preferences granted by this Regulation, 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 in respect of amending the Annex to this Regulation in order to suspend in whole or in part the application of Article 1 of this Regulation. 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

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RemovedArticle 2 – paragraph 1 – subparagraph 1 – point a a (new): (aa) where the United States imposes additional tariffs on goods imported from the Union or modifies the product classification with the effect of raising the tariff level;

AddedRecital 5 a (new): (5a) By 30 June 2028, the Commission should publish a comprehensive evaluation report on the impact of this Regulation on Union producers, the bilateral trade balance of goods between the Union and the United States, including an analysis of in which sectors the dependence of the Union market on goods originating in the United States has increased or diminished, and of the impact on the budget of the Union and Member States’ finances. Where appropriate, that report should be accompanied by a legislative proposal for extension of the application of this Regulation.

AddedRecital 6 a (new): (6a) 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. / + 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 non-application of customs duties on imports of certain goods (COM(2025)0472). / [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).

AddedArticle 2 – paragraph 1 – subparagraph 1 – introductory part: The Commission is empowered to adopt, in accordance with Article 3a, delegated acts amending the Annex to this Regulation in order to suspend in whole or in part the application of Article 1 in the following circumstances:

AddedArticle 2 – 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 modifies the product classification with the effect of raising the tariff level;

AI: Note on change 2 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Adds retroactive application from 1 August 2025 until 31 December 2028, adds a recital on origin verification, and changes delegated acts to amend only the Annex, adding a condition on US tariffs exceeding 15%.

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Change 3

AddedArticle 2 – paragraph 1 – subparagraph 1 – point c: (c) 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.

AI: Note on change 3 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Adds a condition for suspending preferences where objective circumstances change, including human rights breaches, democratic principles, rule of law, and security threats.

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Change 4

ChangedArticle 2 – paragraph 2: 2. The delegated acts referred to in paragraph 1 shall apply for as long as the circumstances referred to in paragraph 1 persist and in any event no longerlater than until the date of the end of application of this Regulation referred to in Article 5,31 secondDecember paragraph.2028. Where the Commission finds that the reasons justifying a suspension no longer apply, it is empowered to adopt delegated acts, in accordance with Article 3a, to amend the Annex to this Regulation in order to reinstate the application of Article 1, or, in cases referred to in paragraph 1, second subparagraph, of this Article, to amend the Annex accordingly.

AI: Note on change 4 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Changes the end date for delegated acts from the end of application to 31 December 2028, and specifies that reinstatement amends the Annex.

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Change 5

ChangedArticle 3 a (new): Article 3a / 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 2 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 5,31 secondDecember paragraph].2028. / 3. The delegation of power referred to in Article 2 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 2 shall enter into force only if no objection has been expressed by either the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and th…the Council or if, before the expiry of that period, the European Parliament and the C…

AI: Note on change 5 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Sets the delegation period until 31 December 2028 instead of the end of application, and completes the objection procedure text.

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Change 6

ChangedArticle 4 a (new): Article 4a / Evaluation /and Thereporting Commission/ shall,1. byBy …... [six months beforefrom the date of the endentry ofinto applicationforce of this Regulation referred to in ArticleRegulation], 5,the secondCommission paragraph],shall presentpublish a comprehensiveprovisional evaluation report assessingon the impact of thethis applicationRegulation. of/ this2. RegulationBy on30 tradeJune between2028, the UnionCommission andshall thepublish Uniteda Statescomprehensive andevaluation report on Unionthe producersimpact andof consumers.this Regulation. That report shall also assess the development of the trade and investment relationship for the products falling within the scope of this Regulation between the Union and the United States since … [the1 dateAugust of2025. the/ entry3. intoWhere forceappropriate, ofthe thisreport Regulation].referred Whereto appropriate,in theparagraph report2 shall be accompanied by a legislative proposal for extension of the application of this Regulation. / 4. The Commission shall keep the European Parliament and the Council informed, regularly and in a timely manner, of relevant developments in the application of this Regulation.

AI: Note on change 6 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Replaces the single evaluation report with a provisional report six months after entry into force and a comprehensive report by 30 June 2028, adding reporting obligations.

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Change 7

ChangedArticle 5 – paragraph 2: It shall apply from 1 August 2025 until … [18 months from the date of entry into force of31 thisDecember Regulation].2028.

AI: Note on change 7 · substance Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Changes the application end date from 18 months after entry into force to 31 December 2028.

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Change 8 under “EXPLANATORY STATEMENT”

AddedBUDGETARY ASSESSMENT OF THE COMMITTEE ON BUDGETS

Addedfor the Committee on International Trade

Addedon the proposal for a regulation of the European Parliament and of the Council on the non-application of customs duties on imports of certain goods

AddedRapporteur for budgetary assessment: Sandra Gómez López

AddedThe 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:

AddedThe Committee on Budgets,

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AddedA. whereas the proposal seeks to extend, for an indefinite period, the non-application of customs duties on imports from the United States into the EU of types of lobster covered by Regulation (EU) 2020/2131 (the Regulation), and to expand its scope to include processed (i.e. prepared) lobster, as agreed in a joint statement between the United States and the Commission on 21 August 2025 on a United States-EU framework on an agreement on reciprocal, fair and balanced trade; whereas the application of the Regulation was deemed to expire on 31 July 2025, and the proposal provides for retroactive application from 1 August 2025, thereby ensuring continuity without any gap in its application;

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

AddedC. whereas the own resources system is designed in such a way as to absorb fluctuations of income through the adjustment of the call rate of gross national income-based contributions – operating as a balancing net item – compensating for any reduction in the share of revenue, in line with Article 2(1), point (d) of 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;

AddedD. whereas in 2024, the total value of imports from the United States to the EU of lobster and lobster products covered by the Regulation amounted to EUR 72 million (22 % of total extra-EU imports in this sector, which stood at EUR 320 million); whereas the EU is a major market for American lobster, as in 2023 more than 39 % of the United States’ total exports of lobster, prepared or preserved, were to EU Member States;

AddedConclusions of the budgetary assessment

Added1. Takes note of the estimated annual budgetary impact of the forgone import duties on certain types of lobster covered by the Regulation, which is estimated at EUR 7.5 million, and that the estimated annual budgetary impact of the non-application of customs duties on prepared or processed lobster is approximately EUR 48 000; acknowledges the significance of the matter in the context of fostering stable transatlantic trade relations between the EU and the United States;

Added2. Recalls the distinction between the total duties forgone and the effective loss of revenue to the EU budget, given that the 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 reiterates that the European Parliament has traditionally supported an increase in the share of traditional and genuine own resources, especially customs duties, as new genuine own resources are essential not only to enable the repayment of NextGenerationEU borrowing, but to ensure that the EU is equipped to respond to Europeans’ needs by investing jointly in infrastructure, climate action and competitiveness, as laid out in the Draghi report; strongly supports the proposal of the Commission regarding the increase in customs duties on small parcels;

Added3. Urges the Commission, therefore, to maximise pressure on the Member States to find a swift agreement on the new own resources package and calls on the Council to adopt this proposal as a matter of urgency, without further delay; calls on the Commission to continue exploring additional own resources and new revenue sources for the EU budget beyond the interinstitutional agreement, such as the revenue potential of an EU-wide digital services levy, should other proposed own resources not gain support among the Member States;

Added4. Stresses the importance of a swift agreement on the reform of the EU’s customs policy and of increasing the revenues for the 2028-2034 multiannual financial framework, in particular by lowering the retention rate for the collection costs of customs duties, abolishing the de minimis exemption from customs duties on small shipments and establishing an e-commerce fee for small shipments; encourages the Commission to further explore means, within the EU’s customs policy, of strengthening the revenue side of the EU budget and supporting the EU’s political objectives;

Added5. Notes that the effect on the EU’s overall revenues resulting from the proposed extension of the validity period and the inclusion of the additional product category is limited, yet not insignificant, and does not excessively impact the overall level of revenue of the EU; maintains that the proposal is compatible with the current multiannual financial framework and the system of own resources and the corresponding interinstitutional agreement; notes, as well, that the proposal does not have any relevant impact on expenditure;

Added6. Determines that the proposal is compatible with the budgetary principles established by the Financial Regulation.

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

AddedRecital 7 a (new): (7a) 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. / + 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 non-application of customs duties on imports of certain goods (COM(2025)0472). / [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).

AI: Note on change 8 · formal Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Adds a budgetary assessment from the Committee on Budgets, including conclusions and amendments, as an annex to the explanatory statement.

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https://news.eu-parl.st-solutions.dev/texts/INTA-PR-779298/compare/A-10-2026-0070
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Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2026). “Changes between INTA-PR-779298 and A-10-2026-0070”. Text, 19 March 2026. from INTA-PR-779298, to A-10-2026-0070, reference 2025/0260(COD). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/INTA-PR-779298/compare/A-10-2026-0070 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX 
@misc{epw-text-2026-03-19,
  author = {{European Parliament}},
  title = {{Changes between INTA-PR-779298 and A-10-2026-0070}},
  year = {2026},
  date = {2026-03-19},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/INTA-PR-779298/compare/A-10-2026-0070}},
  url = {https://news.eu-parl.st-solutions.dev/texts/INTA-PR-779298/compare/A-10-2026-0070},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from INTA-PR-779298, to A-10-2026-0070, reference 2025/0260(COD). Data: European Parliament Open Data (CC BY 4.0)}
}