A Turning point for European transport and customs
The year 2026 marks a major shift for transport and logistics companies across the EU and the Netherlands. Due to exploding e‑commerce volumes, sustainability legislation and the EU’s drive toward digital customs systems, transport operators will face stricter border controls, new fees and fully digital compliance requirements. These changes influence daily transport operations, from parcel delivery to large‑scale industrial freight.
€3 customs duty on low‑value parcels
From 1 July 2026, the EU will introduce a fixed €3 customs duty per product on low‑value parcels entering the EU. These goods, typically under €150, were previously exempt from import duties. The measure aims to reduce fraud, improve consumer safety and manage the high volume of e‑commerce shipments. Because the duty applies per item rather than per shipment, carriers and sorting hubs will face increased paperwork and slower flows.
Full removal of the €150 duty exemption
The EU has accelerated the plan to abolish the €150 duty exemption entirely. This means all goods entering the EU—regardless of value—will soon be subject to import duties. Originally set for 2028, this change is now expected to take effect significantly earlier to curb the overwhelming volume of low‑value imports. Transport providers handling last‑mile parcels will see increased customs workloads and more intensive data requirements.
Netherlands suspends its own handling fee
The Dutch government considered introducing a €2 national handling fee for low‑value non‑EU parcels, but this plan has been suspended while the Netherlands waits for the EU’s own measures to take effect. Transport operations via Dutch entry points will not yet face additional national costs, though this may change depending on EU decisions later in 2026.
Major EU customs reform: digitalisation and centralised clearance
The EU is modernising its Union Customs Code (UCC) with significant implications for the logistics sector. One of the biggest changes is the rollout of Centralised Clearance (CC), allowing companies to submit customs declarations in one EU country even when goods cross borders through another. This requires accurate pre‑arrival data and will change how carriers prepare documents for border crossings. Additionally, the EU Customs Data Hub, an AI‑powered risk analysis platform, will centralise customs data to enhance compliance and reduce fraud. Both developments increase digital control demands for logistics and transport companies.
CERTEX digital document controls expand
The CERTEX system—which connects customs systems to regulatory databases—continues to expand in 2026. CERTEX will automatically verify plant import documents, organic certificates, live‑animal documentation and CBAM authorisations. Errors or documents submitted too early may halt shipments entirely, making accuracy in transport documentation and timing critical across all freight modes.
Full implementation of CBAM in transport supply chains
On 1 January 2026, the Carbon Border Adjustment Mechanism (CBAM) entered its definitive phase. Importers moving steel, fertilisers, aluminium, cement, hydrogen and related goods must now comply with full reporting and financial obligations. Transport companies handling these commodities must ensure correct emissions documentation accompanies all shipments, as customs will automatically verify CBAM authorisation before allowing goods to move onward. This can influence transit times and border procedures for road, sea and rail freight.
New EU commodity codes affect transport documentation
In 2026, the EU updates its Combined Nomenclature (CN) codes, including major changes for renewable energy components, battery materials and industrial goods. This impacts tariff classification, import duties and digital transport documents. Carriers and freight forwarders must ensure all new codes are integrated into their systems to avoid clearance delays.
France ends Regime 42 – impact on EU road and sea transport
As of 1 January 2026, France no longer permits non‑EU businesses to use Regime 42, a mechanism that previously allowed import VAT to be deferred when goods were moved to other EU states. For transport operators relying on French ports—such as Calais, Le Havre and Dunkirk—this means VAT is now due immediately upon entry. Many logistics providers will need to rethink their routing strategies and VAT processes to maintain efficiency.
Preparing for the 2026 transport environment
The combined effect of these developments makes 2026 a landmark year for customs and transport. With higher costs on parcel flows, stricter environmental reporting, AI‑driven customs checks and major digitalisation across the EU, transport companies must prepare by strengthening their data quality, updating system integrations and training their teams for new compliance rules.
If your organisation needs guidance navigating these changes, our specialists are ready to assist. Please contact sales@koring.nl
