Donald Trump mocked French President Emmanuel Macron by imitating his accent as he recounted a phone call on tax negotiations during his presidency.

According to Mr Trump, he threatened Mr Macron to put a 100 per cent tariff on wines and champagne imported from France to the US if the French did not remove the 25 per cent tax they were planning to slap on US companies operating in Mexico.

Mr Trump also mimicked US President Joe Biden, who he is likely to face in a general election rematch in November.

Trump is in Iowa to curry support ahead of the state's Republican caucus on Jan 15, which is the first contest of the Republican presidential nominating contest.

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