Watch: Trump puts on heavy French accent to mock Macron

Donald Trump has heaped ridicule on his “friend” Emmanuel Macron, imitating his accent to claim that the French president caved into his threats over trade tariffs.

Campaigning in Iowa ahead of the Republican caucus on Jan 15, Mr Trump recounted an alleged telephone conversation he had with Mr Macron while in the White House about a proposal to slap a 25 per cent tax on US tech giants operating in Mexico.

The 77-year-old, seeking a return to the presidency this year, claimed he had threatened Mr Macron with a 100 per cent tariff on French wine and champagne imports if the purported plan took effect.

Calling Mr Macron “really a very nice guy”, Mr Trump said: “I said, ‘Emmanuel, how are you?’ He said, ‘fine.’ I said, ‘I heard you’re gonna charge American companies 25 per cent to do things in Mexico.’

“I said ‘no, no, but you’re not gonna do it Emmanuel.’ [He said] ‘No, Donald, it has already passed,’” Mr Trump told the crowd on Friday.

“I said, ‘well, you better un-pass it, because if you don’t un-pass it you are going to pay a 100 per cent tariff on all wines and champagnes that are shipped into the United States starting tonight.’”

It is unclear which tariff Mr Trump was referring to when he mentioned Mexico, or whether he in fact meant to say France.

The alleged exchange appears to refer to trade tensions that erupted between France and the US in 2019 when Mr Trump was president.

At the heart of the issue was a move by Paris to impose a three per cent digital tax on the turnover generated in France by US digital giants including Google, Amazon, and Facebook.

The tax, which is still in place, brought 700 million euros (£603 million) into French state coffers in 2023, and is expected to bring in 800 million euros (£688 million) this year.

Imitating the French leader’s allegedly panic-stricken response to his threat to respond with a 100 per cent tariff on champagne, handbags and other French products, Mr Trump said: “No, no, no. You cannot do that, Donald, you cannot do that.

“I said, ‘I can do that. In fact, I’m just signing it right now.’ ‘No, no, no. I, okay, Donald, look. Okay. I’m not gonna do it. We’re not gonna do it,’” he added. “That was the end of it. It was so easy.”

Mr Trump and Mr Macron have had a chequered relationship that started warmly but gradually soured.

Prior to his most recent jibe, the Republican accused Mr Macron of “kissing ass in China” during a state visit in which the French president suggested Europe avoid getting dragged into a US-China confrontation over Taiwan.

The Telegraph has approached the Elysee Palace office for comment.

Broaden your horizons with award-winning British journalism. Try The Telegraph free for 1 month, then enjoy 1 year for just $9 with our US-exclusive offer.