WORLD FREIGHT FORWARDERS


F


AIR CARG O WEEK


2026 CUSTOMS SHAKE-UP


BY Anastasiya SIMSEK 09


I


nternational


freight businesses face a critical


inflexion point


in 2026, as both the UK and EU introduce sweeping customs reforms that will demand far greater digitalisation, automation, and compliance transparency than ever before. Sarah-Louise Murray, customs manager at Derry Bros, warns


that many freight operators, especially those still reliant on manual workflows or outdated systems, could face severe consequences if they fail to modernise in time. “Businesses involved in the international movement of goods will


increasingly need to move away from manual and paper dependencies,” Murray explains. “They must invest in data integrity, internal compliance systems and audit-reporting to prepare for planned and future amendments.”


At the heart of the issue is a slate of imminent customs changes, delayed but now approaching fast. These include: • ICS2 Phase 3 (EU): The final phase of the EU’s Import Control System 2, which will impose more stringent pre-arrival data requirements.


• ELO (France): The introduction of Enveloppe Logistique Obligatoire, France’s new logistics envelope system for entry declarations.


Both systems are now set to take effect in early 2026, leaving little room for error. The scope of changes goes beyond digital filings— they signal a shift in how customs authorities will assess, trust, and penalise non-compliance. In the UK, March 2026 marks another key milestone: businesses will


gain free, self-service access to their customs declaration data, the same dataset reviewed by HMRC. While this may empower companies to monitor filings, it also significantly raises expectations for internal audits and proactive compliance.


Under the Customs Miscellaneous Amendments 2025, businesses will also face changes to: • Declaration processes • Temporary admissions • Oral and “by conduct” declarations


In parallel, HMRC’s 2025–26 transformation roadmap sets out a vision for greater digitalisation, automation, and predictive compliance, suggesting more scrutiny—but also more streamlined processes for those with robust systems in place. France’s decision to abolish Regime 42 for non-EU companies


is likely to hit many UK operators hard. Under the new rules, fiscal representation shortcuts will no longer apply, meaning full VAT registration and tax compliance obligations will be mandatory. Derry Bros warns that other EU member states may follow suit. For


businesses that rely on simplified regimes or limited fiscal presence, this change could be both operationally and financially painful. Longer term, the EU’s customs reform plan aims to centralise data


across the bloc through a new EU Customs Data Hub and a dedicated Customs Authority. The model


is built on data trust - meaning


once data is submitted, it will be risk-assessed at a central level, streamlining clearance for low-risk, compliant traders.


www.aircargoweek.com 12 JANUARY 2026 ACW “They must


invest in data integrity, internal


compliance systems


and audit- reporting.”


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