In February 2026, the structure of US tariffs affecting European wine, beer and spirits changed again. Following a Supreme Court ruling, tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were discontinued. A new Section 122 tariff authority now applies to imports entered into the United States.

For European producers and US importers, this is not just a rate adjustment. It is a shift in how duties are calculated and layered. Understanding how Section 122 applies to EU imports is essential for landed cost forecasting, contract allocation and shipment timing.

What changed for European wine, beer and spirits in 2026?

The key development is the discontinuation of IEEPA-based tariffs and the introduction of Section 122 duties effective February 20, 2026.

IEEPA tariffs previously applied to certain imports, including alcoholic beverages, under emergency powers. These measures have now been discontinued.

Section 122 introduces a temporary ad valorem duty on imports entered for consumption. For European wine, beer and spirits, this represents a new additional layer of duty rather than a replacement of the standard customs rate.

For a full overview of the broader regulatory shift, refer to the master update here:
https://www.hillebrandgori.com/media/publication/us-alcohol-import-tariffs

How does Section 122 now apply to EU imports?

Under Section 122, a 10% ad valorem duty applies to US imports for a 150-day period beginning February 24, 2026. Public statements have indicated a potential increase to 15%, subject to formal confirmation.

For imports from the European Union, this duty is likely applied in addition to the existing standard duty rate.

This is a key difference from the previous IEEPA structure. Under IEEPA, the tariff framework effectively incorporated or interacted differently with the base rate. Section 122 functions as a separate overlay.

In practical terms, this means:

• Standard EU duty continues to apply
• Section 122 is added on top
• Excise tax treatment remains unchanged
• Customs valuation methodology remains critical

The result is a direct impact on total landed cost per case or per litre.

How is this different from the previous IEEPA calculation method?

The IEEPA approach introduced reciprocal tariffs tied to broader trade policy measures. The rate structure varied depending on country designation and executive orders in place at the time.

Section 122 is structurally different:

• It applies as a temporary safeguard-style measure
• It is not framed as a reciprocal country-specific tariff
• It layers onto existing duty rates
• It is time-bound, currently scheduled through July 24, 2026

This shift changes how importers model cost scenarios. Instead of replacing or modifying a rate, Section 122 increases the total effective duty burden on EU-origin alcoholic beverages.

For European exporters negotiating pricing terms with US partners, this distinction matters.

What are the practical implications for EU exporters and US importers?

For EU producers shipping wine, beer or spirits to the United States, several operational questions arise.

First, pricing structures may require review. Contracts agreed under earlier assumptions may not reflect the current duty layering.

Second, Incoterms allocation becomes more important. The party responsible for duties under terms such as DDP, DAP or FOB will directly feel the impact of the additional percentage applied.

Third, shipment timing and customs entry strategy may influence cost exposure. Goods-in-transit exemptions are extremely limited and require precise documentation and entry timing.

Finally, bonded warehousing strategies may provide flexibility depending on market conditions and sales timing.

Maintaining visibility across shipments and documentation can support better forecasting and reduce unexpected cost adjustments.

What is the status of EU retaliatory tariffs?

The European Union previously announced retaliatory measures on certain US exports of wine, beer and spirits. These retaliatory tariffs were postponed to allow time for trade discussions.

As of early 2026, the EU has delayed implementation of those measures. However, the broader trade relationship remains under negotiation.

For businesses operating on both sides of the Atlantic, monitoring developments in both jurisdictions is important for supply chain continuity and pricing stability.

Why does this matter for supply chain planning?

The combination of:

• Discontinued IEEPA tariffs
• Newly introduced Section 122 duties
• Ongoing Section 232 and 301 measures
• Potential EU countermeasures

creates a layered and evolving environment.

For European wine, beer and spirits exporters, clarity around total landed cost in the United States is essential. For US importers, accurate customs declarations and duty forecasting support margin protection.

Regulatory shifts also influence transport decisions, entry ports and inventory positioning.

How Hillebrand Gori can help with US tariffs on EU wine, beer and spirits

As a logistics partner specialised in wine, beer and spirits, Hillebrand Gori supports European exporters and US importers navigating tariff changes, customs entry timing and landed cost planning.

From documentation coordination to visibility across trade lanes, solutions are designed to support compliance and predictability in an evolving US–EU tariff environment.