2026 is going to be a busy year for importers and exporters as a huge swathe of new legislation comes into effect in the Uk and EU. Not to mention that keeping up with the latest tariff developments in the US is a full-time job!
Here’s a summary of the major changes traders need to keep abreast of as the year progresses:
ICS2 – Full EU Import Compliance
From 31 December 2025, ICS2 becomes mandatory for most EU arrivals. Entry Summary Declarations must include HS codes, EORI numbers, and precise product descriptions, so terms like “parts” or “samples” are no longer accepted. Its new multi-filing system requires tighter coordination between carriers, forwarders, and supply chain partners.
End of Regime 42 in France
Regime 42, which allowed VAT-free imports into France for onward EU shipment, ends on 31 December 2025. From 1 January 2026, UK and non-EU exporters using DDP terms must register for French VAT and file returns directly.
For more detail, check out our blog
CBAM – Carbon Border Adjustment Mechanism
The training wheels are coming off. After a year of reporting emissions data, importers of carbon-intensive goods will now need to purchase CBAM certificates. This isn’t just an environmental tick-box exercise anymore; it’s directly tied to your customs processes. If you haven’t already, now’s the time to get serious about data accuracy and start those conversations with your suppliers.
New Tariff Headings for Batteries & EVs
2026 brings updated classifications for batteries, EVs, and related components, affecting duty rates, rules of origin, and trade agreement eligibility. Accurate classification is critical for the EV supply chain.
EU Customs Fee of €3
From 1 July 2026, all goods imported into the EU, including low-value parcels under €150, will lose the de-minimis duty exemption. Instead, a temporary flat customs duty of €3 per item or parcel will apply, affecting e-commerce imports under IOSS.
Vaping Excise Duty
Big news for anyone in the vaping industry. From October, vaping products will be subject to excise duty for the first time. This changes everything from import declarations to duty calculations and compliance obligations. Now is the time to review your classifications and supply chains.
NCTS6 – New Computerised Transit System Phase 6
NCTS is getting an upgrade to align with updated data standards. NCTS6 brings more data requirements, new message structures, and additional validations. Those involved in transit operations should prepare for system updates and process adjustments, particularly around guarantees and getting declarations right first time.
EMCS 4.2 – Excise Movement and Control System
For those moving excise goods under duty suspension, EMCS 4.2 continues its rollout through 2026. Updates improve monitoring and control, with changes to message flows and better visibility for authorities. Make sure your systems and teams are ready for these technical changes.