Policy & Compliance
Many of the new customs requirements set to be implemented by the EU this year will have major implications for UK exporters, freight forwarders and logistics providers Key customs developments in 2026
Exactly one year after the EU implementation, the UK Carbon Border Adjustment mechanism (UK-CBAM) will be introduced on 1 January 2027. Starting from that point, importers will be required to submit their declarations/reports for the affected goods brought into the UK. Dates to be advised Among the previously listed implementations there are several events that are scheduled for the year. However, a speci fi c implementation date was not available at the time of writing this article. The completion of the New Computerised Transit System Phase 6 implementation is scheduled for the second part of 2026, and will be concluded with the upload of the fi nal technical additions. Based on the available information, it will have a minimal impact on users. More importantly the focus will be on monitoring the publication of the Voluntary Standard for Customs Intermediaries and developments in relation to the Customs Declaration Service enhancements. Speci fi cally, the ability to amend rejected declarations or declaring more line items beyond the current 99 limit. All the listed changes will be closely monitored by BIFA and any information will be announced to Members in the usual format.
2 026 looks like being another busy year dotted with several implementations that are likely to have an impact on UK traders and those involved in international freight movements. Although most of the new requirements will be implemented by the EU, they will have an unavoidable effect on UK exporters, freight forwarders and logistics providers moving goods into the EU, particularly by road and rail. First half The EU’s Import Control System 2 (ICS2) submission requirement for road and rail movements was the fi rst of the year, becoming mandatory from 1 January 2026. While this is an EU system, UK hauliers moving goods into the EU, including Northern Ireland, are required to comply with it. ICS2 introduces a dual fi ling functionality that allows third-party access to submit house-level safety and security information to the system. This functionality is due to be turned on sometime in the second half of the year. Closely related to ICS2, is the requirement to use the new French Obligatory Logistics Envelope (ELO). According to the latest update from
the French authorities, it was due to go live at the beginning of the year; it stipulates that each ELO declaration must include at least one ICS2 movement reference number. Early March (6 March) is a signi fi cant milestone for UK traders moving low value goods into the UK. This is the end of the consultation period during which traders are invited to submit their views on the government’s plan to remove the customs duty relief for imports with a value below £135. Similarly to the UK, the EU has a plan to remove customs relief on low value imports not exceeding the value of €150. On the other side of the Channel, the actual removal of the relief is already scheduled for 1 July. Looking ahead The requirement to comply with the EU Deforestation Regulation (EUDR) was postponed at the last minute before the end of 2025 and will now come into force from 30 December this year. Starting from that date, UK traders exporting goods within the scope of the EUDR might be asked to provide supporting information to the EU buyers to assist them with the EUDR declaration submissions.
“ The EU’s Import Control System 2 (ICS2)
submission requirement for road and rail movements was the fi rst (new requirement) of the year by becoming mandatory from the 1 January 2026
18 | February 2026
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