The European Commission is targeting €72 billion worth of US goods - from Boeing aircraft and bourbon whiskey to cars - for possible tariffs if trade talks with the US fail.
US President Donald Trump is threatening a 30% tariff on imports from the EU from 1 August, a level European officials say is unacceptable and would end normal trade between two of the world's largest markets.
The list, sent to EU member states and seen by Reuters, pre-dates Mr Trump's move over the weekend to ramp up pressure on the 27-nation bloc and responds instead to US duties on cars and car parts and a 10% baseline tariff.
The package also covers chemicals, medical devices, electrical and precision equipment as well as agriculture and food products - a range of fruits and vegetables, along with wine, beer and spirits - valued at €6.35bn.
Following a meeting of EU ministers in Brussels yesterday, officials said they were still seeking a deal to avoid Mr Trump's heavy tariff blow.
But EU trade chief Maroš Šefčovič said those at the meeting expressed unprecedented resolve to protect EU businesses using European countermeasures if negotiations with Washington fail to produce a deal.
"The message was (the) strongest I've witnessed since we started the discussion with the US. And therefore we'll negotiate first, but we'll prepare at the same time," he said at a press conference.
Mr Šefčovič will talk with US trade representative Jamieson Greer this evening, an EU spokesperson said.
"I can confirm that Commissioner Šefčovič will have a call with the United States Trade Representative Jamieson Greer this early evening," spokesperson Olof Gill told reporters during a daily EU briefing
French Foreign Minister Jean-Noel Barrot said this morning that Mr Trump's new threat had "the appearance of blackmail", adding the priority was to find a trade agreement but not at the cost of becoming a "a vassal of the United States".
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Mr Trump has warned Brussels against retaliation, stating that the US would match any new European levies by simply adding them to the 30% rate.
The European Commission, which oversees EU trade policy, has not yet specified a tariff rate for the products on its list.
EU members will need to approve the package before it is implemented, and there is no specific date set for a vote.
The commission would typically hear concerns from EU governments and then proceed with the countermeasures unless 15 countries oppose them.
Europe's drinks industry, which is heavily dependent upon the US market, has been lobbying governments to exclude bourbon or any wine and spirits from the EU's list due to fear of retaliation by Washington.
France, Spain and Italy have expressed concern over the potential impact on their economies.
Alcoholic drinks were removed from the EU's first package of tariffs approved in April. That package on €21bn worth of US goods was immediately suspended to allow room for negotiations.
Its suspension has now been extended to 6 August.
The Commission initially put forward the second package in May for a public consultation, earmarking some €95bn worth of US goods for countermeasures. It has since been whittled down, though most of the main items have remained.