Under Regulation (EU) 2026/145, as of July 1, 2026, a tariff-rate quota (TRQ) allows US-origin nuts to enter the European Union at a 0% duty up to the quota volume of 500,000 metric tons per 12-month period. According to the Almond Board of California, the EU has clarified that the principle of free evidence applies in order to prove origin under the TRQ, and therefore no specific certificate of origin form is required. However, commercial documentation—e.g. invoices, shipping papers, supplier declarations or other records—should be available to substantiate origin if requested by customs. For more information, see the Commission’s recently updated Q&A document on the Union Custom Code Implementing Act (Commission Implementing Regulation 2015/2447).
