trans.info — 2026-01-09
Land transportation
These legal changes are now having a direct impact on the transport and logistics industry. New requirements in import controls, export customs declarations and mechanisms to align CO₂ emissions with EU climate policy are affecting day-to-day operations for companies involved in international trade and transport. Without adequate technological and organisational preparation, businesses risk losing efficiency and competitiveness.
Five key regulatory changes in 2026
1. ELO – mandatory logistics envelope for transport via France
Since January 2026, the ELO system (Enveloppe Logistique Obligatoire) has been fully rolled out. For all shipments between the EU and the United Kingdom routed via France, an electronic “logistics envelope” must now be created for each vehicle.
The ELO envelope must include:
Carriers operating on these routes must have an account in the French customs administration system and create the envelope before reaching the border. Vehicles without a correctly created envelope are refused access to port areas and the Eurotunnel terminal.
A particular operational risk is that the export procedure may remain open if the driver fails to scan all MRN numbers associated with the shipment. In such cases, exporters are unable to apply the zero VAT rate.
2. CBAM – Carbon Border Adjustment Mechanism
As of 1 January 2026, the transitional phase of the Carbon Border Adjustment Mechanism (CBAM) has ended and the definitive phase has begun. Importers are now subject to full financial obligations under the scheme.
CBAM is designed to equalise carbon costs between EU producers and importers from countries with lower climate standards.
Goods currently covered by CBAM include: cement, electricity, fertilisers, iron and steel, aluminium and hydrogen.
Importers are now required to:
For the first time, emissions-related charges now apply to certain goods imported into the EU. The European Commission is also preparing to extend CBAM to selected processed products, such as car parts, refrigerators and washing machines, during the 2026–2028 period.
3. ICS2 – new import control rules for road and rail transport
From 1 June 2026, Import Control System 2 (ICS2) applies fully to road and rail transport across EU member states. Carriers previously operating under ICS1 must now submit full Entry Summary Declarations (ENS) in the new system.
Current requirements include:
Carriers bear full responsibility for the accuracy of submitted data. Insufficient preparation is already leading to delays and additional costs. The situation is further complicated by the fact that several EU member states introduced ICS2 requirements earlier, forcing operators to manage different procedures depending on the route.
4. AES/ECS2 PLUS – new export customs system
In 2026, the AES/ECS2 PLUS system has become operational across the EU, replacing existing simplified export procedures. Export declarations must now be submitted exclusively in electronic form, either at approved locations or at customs offices.
Key changes now in force include:
The new system ends the automatic release of export declarations. Companies must now factor in longer clearance times and stricter documentation requirements.
5. New Union Customs Code (nUCC) – reform underway
While the full implementation of the new Union Customs Code (nUCC) is scheduled for the 2028–2038 period, 2026 is a decisive year for finalising the reform. Preparatory work is already under way, and businesses are expected to align their systems accordingly.
The reform introduces a fundamentally new customs model based on centralised data management and fully digitalised procedures.
Confirmed milestones include:
The future system requires early investment in IT infrastructure and data management capabilities.
Challenges for transport and logistics companies in 2026
The regulatory changes now in force present several challenges for companies operating across the EU.
Technological challenges:
Organisational challenges:
Financial challenges:
How companies should respond
In 2026, businesses are advised to focus on practical implementation by:
Companies that respond quickly and systematically are better positioned to maintain operational continuity and regulatory compliance in the new EU transport environment.