Starting in 2026, major regulatory changes will come into force in the European Union, directly affecting companies in the transport, freight forwarding, and logistics sectors involved in international trade. New requirements for import controls, export customs clearance, and CO₂ emissions accounting as part of the EU’s climate policy significantly complicate operations. Without timely technological and organizational preparation, businesses risk delays, increased costs, and loss of competitiveness.
Key changes include the mandatory use of the ELO system for shipments between the EU and the UK via France, where, from January 2026, each vehicle will require an electronic logistics envelope, without which access to ports and the Eurotunnel is prohibited. The end of the CBAM transition period on January 1, 2026, means the introduction of carbon credits for imports of certain goods into the EU, and, in the future, the mechanism will be extended to include processed products. Since June 2026, the ICS2 system will fully cover road and rail transport, requiring the submission of pre-import declarations within strict deadlines, while the launch of AES/ECS2 PLUS will make the electronic form mandatory for all export declarations to the EU.
At the same time, 2026 marks a key stage in preparation for the reform of the Union Customs Code (nUCC), which envisages the transition to a fully digital and centralized customs model between 2028 and 2038. Companies are already expected to adapt their IT systems, manage data, and revise internal procedures. Under these new conditions, transport and logistics operators are advised to update EORI and customs registrations, complete the connection to mandatory systems, assess supply chains from a CBAM perspective, conduct staff training, and test IT solutions. Companies that quickly and systematically adapt to the new requirements will be able to maintain operational resilience and regulatory compliance in the updated EU transport environment.