• Freight operators in the UK and EU face a decisive compliance challenge in 2026 as new customs regimes accelerate digitalisation, automation, and transparency, exposing businesses that still rely on manual or outdated systems to heightened regulatory and operational risk.
• Imminent reforms, including EU ICS2 Phase 3, France’s Enveloppe Logistique Obligatoire, and UK changes to data access and declaration processes, signal a shift towards stricter pre-arrival data requirements, deeper audit expectations, and tougher penalties for non-compliance.
• Longer-term EU customs reform will centralise data through a new Customs Data Hub and Authority, rewarding digitally mature, trusted traders with faster, lower-friction clearance, while others face increased cost, scrutiny, and loss of simplified regimes such as Regime 42.

International 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customs manager at Derry Bros, warns that many freight operators, especially those still reliant on manual workflows or outdated systems, could face severe consequences if they fail to modernise in time.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.

Over time, “trusted traders” may benefit from fast-tracked, near-automatic clearances, with fewer inspections and less disruption.

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