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U.S. tariffs have become "predictably unpredictable." They aren't going away, but nobody knows where they will land next. For European exporters, that makes landed cost calculations harder every quarter. With U.S. customs enforcement getting stricter, compliance mistakes are riskier than ever. However, despite these challenges, the U.S. remains an indispensable market that continues to attract many European brands.
You can reduce your duty bill and stay fully compliant. In our recent webinar with customs specialists Alongsight, we covered the strategies that are working for their clients today. Every strategy relies on documentation, transparency, and a solid understanding of customs rules. Here is what you need to know.
The tariff picture in 2026
The rules as of September 2026 sit on three layers:
According to the Yale Budget Lab, the average U.S. tariff rate is now around 11%, compared with 1.23% before 2025.
Tariffs are also only half the story. Enforcement is getting stricter for importers of record. Read our full breakdown of the Strengthening Customs Enforcement executive order.
Start with the customs basics
Alongsight's advice is to master these three pillars first, because they cover the vast majority of the opportunity.
Strategy 1: The first sale rule
If your goods pass through a chain of sales before reaching the U.S., you may be able to declare the first sale (manufacturer to middleman) as your customs value, instead of the last one (middleman to U.S. buyer). The tariff rate stays the same, but the value it applies to is lower.
For instance, an item valued at $10 in the initial transaction and $20 in the subsequent sale would see its 15% customs assessment calculated against the initial transaction or “first sale”, cutting the assessment from $3.00 down to $1.50 per item.
To qualify, the first sale must be:
The most common reason for U.S. Customs and Border Protection (CBP) to reject First Sale claims is insufficient documentation. Maintaining a bulletproof, audit-ready defense file is mandatory.
Strategy 2: Valuation unbundling
When one bundled price covers goods, engineering, management fees, and IT services, the whole amount can become dutiable. Separating what is genuinely non-dutiable can lower your duty bill.
For example, a $100 bundled unit at 15% duty costs $15. Split into $65 for goods and $35 for services, the duty falls to $9.75. That is a 35% saving.
Three tips:
Keep in mind that only truly non-dutiable costs can be unbundled, and each one needs proper documentation and separate invoicing to stand up to CBP's scrutiny. Royalties paid as a condition of sale, for example, still count.
Strategy 3: Exemptions and lower rates
Classification and a good understanding of your product and its end use are key. One Alongsight client in the agricultural sector brought its duty burden down to 0%.
Strategy 4: IEEPA refunds
Here is what to know:
How TABS keeps your business moving
Lowering your duty bill is one part of a compliant U.S. import setup. TABS helps European companies build the foundation behind it:
Summary
To succeed and maintain profitability in the U.S. market, European exporters must align three core operational pillars:
TABS provides seamless back-office services to ensure your U.S. operations are fully compliant, cost-effective, and structured for long-term growth.
Contact TABS today for a full review of your import setup to ensure your business stays compliant and protected.
About Alongsight
Established in Belgium in 2024, Alongsight delivers specialized legal and tax advice to help companies lower tax liabilities and drive innovation. Operating under the ethos "When others hesitate, we deliver," the firm assists clients in unlocking significant R&D tax savings while navigating complex audits. Alongsight also offers dedicated transfer pricing expertise, guiding multinational businesses through policy implementation, intercompany benchmarking, dispute resolution, and APAs.
Disclaimer: This article is for general informational purposes only and reflects the regulatory landscape and tariff rates as of September 30, 2026. U.S. trade policy is evolving quickly, and rates, exemptions, deadlines, and legal proceedings (including the IEEPA refund process) may have changed since publication. It does not constitute legal, tax, or customs advice. Please consult a qualified professional before making decisions based on this content.
