2025 was an eventful year for changes to customs clearance requirements and regulation, and 2026 looks to be another bumper year for regulatory updates.
ICS2 for EU ENS
Effective from the 1st January 2026, ICS2 is now mandatory. Additional data requirements are needed for EU or NI (XI) ENS to strengthen security at EU borders. If you ship goods into the EU via rail, road or sea transport, then you will be affected by the new ICS2 deployment. Hauliers need to provide additional information when submitting their entry summary declaration (ENS).
Read more about the new ICS2 requirement
Changes to Regime 42
The French authorities have made changes to the VAT rule, Regime 42 DDP. Companies without a presence in the EU will no longer be able to use the CPC 4200 DDP mechanism. This means that non-EU FR importers will need to begin declaring all intra-Community transactions.
Read more about the Regime 42 changes
Carbon Border Adjustment Mechanism (CBAM)
The Carbon Border Adjustment Mechanism (CBAM) is a regulatory measure that has been introduced by the EU to prevent carbon leakage and encourage environmental trade. CBAM ensures that imported products face similar carbon costs as EU-manufactured goods.
Update to UK & EU Commodity Codes (Combined Nomenclature)
The UK EU goods classification tools for customs declarations have been updated with the latest commodity codes and are now in effect. This is to 'maintain dynamic alignment'.
ICS2 Stop Words Updated
Stop words/phrases are part of the initiative to improve ENS data quality. They are applied for all ICS2 countries and all filing types. A stop word used in isolation in the goods description will result in the declaration being rejected.
View the latest stop word list (December 2025)
Entry/Exit System (EES)
The new Entry/Exit System (EES) was introduced on the 12 October 2025. However, European countries are introducing the system. Data collection for the new system will be gradually introduced at border crossing points with the implementation completed by April 2026.
Everything we know about EES from our partners at Freightlink
