Eng
As of 2026, far-reaching changes to European Union regulations are reshaping how the transport, forwarding and logistics sector operates. New requirements in import controls, export customs declarations and mechanisms to align CO₂ emissions with EU climate policy are affecting day-to-day operations for companies involved in international trade and transport. Without adequate technological and organisational preparation, businesses risk losing efficiency and competitiveness.
Five key regulatory changes in 2026:
1. ELO – mandatory logistics envelope for transport via France. Since January 2026, the ELO system (Enveloppe Logistique Obligatoire) has been fully rolled out. For all shipments between the EU and the United Kingdom routed via France, an electronic “logistics envelope” must now be created for each vehicle. Carriers operating on these routes must have an account in the French customs administration system and create the envelope before reaching the border. Vehicles without a correctly created envelope are refused access to port areas and the Eurotunnel terminal.
2. CBAM – Carbon Border Adjustment Mechanism. As of 1 January 2026, the transitional phase of the Carbon Border Adjustment Mechanism (CBAM) has ended and the definitive phase has begun. Importers are now subject to full financial obligations under the scheme.
For the first time, emissions-related charges now apply to certain goods imported into the EU. The European Commission is also preparing to extend CBAM to selected processed products, such as car parts, refrigerators and washing machines, during the 2026–2028 period.
3. ICS2 – new import control rules for road and rail transport. From 1 June 2026, Import Control System 2 (ICS2) applies fully to road and rail transport across EU member states. ENS declarations must be lodged one hour before border crossing for road transport and two hours in advance for rail transport. Incomplete or incorrect declarations are automatically rejected. Missing declarations may result in goods being stopped at the border.
4. AES/ECS2 PLUS – new export customs system. In 2026, the AES/ECS2 PLUS system has become operational across the EU, replacing existing simplified export procedures. Export declarations must now be submitted exclusively in electronic form, either at approved locations or at customs offices.
5. New Union Customs Code (nUCC) – reform underway. While the full implementation of the new Union Customs Code (nUCC) is scheduled for the 2028–2038 period, 2026 is a decisive year for finalising the reform. Preparatory work is already under way, and businesses are expected to align their systems accordingly. The reform introduces a fundamentally new customs model based on centralised data management and fully digitalised procedures. The future system requires early investment in IT infrastructure and data management capabilities.
In 2026, businesses are advised to focus on practical implementation by:
- verifying and updating EORI data and national customs registrations
- completing registration in mandatory systems such as ICS2, ELO and CBAM
- providing targeted training for operational and administrative staff
- reviewing supply chains for CBAM exposure
- testing IT systems under real operational conditions
- working closely with software and compliance providers
- updating internal procedures and documentation
Companies that respond quickly and systematically are better positioned to maintain operational continuity and regulatory compliance in the new EU transport environment.
Source: trans.info