2026 UK and EU Customs Changes: Why Digital Compliance Is Now Critical

Since Brexit, customs clearance for the movement of goods between Ireland, the UK and EU has been constantly evolving, with further changes planned for next year. For businesses involved in trade across these markets, keeping pace with shifting customs requirements has become increasingly complex and time-consuming. This is made worse by deadlines being constantly revised and pushed back, both in the UK and EU, which has led to considerable uncertainty within the international freight sector.

Many road transport operators are still constrained by paper-based systems or are leaving preparations for incoming changes until the last minute. A certain amount of complacency has also crept in because there had been some leeway, especially for checks for goods coming into the UK, meaning it was possible to make mistakes and keep things moving.

As customs regimes tighten, greater levels of digitisation, automation, and electronic reporting are becoming essential to avoid increased costs, delays, and operational risk. Businesses involved in the international movement of goods must move away from manual and paper-based dependencies, while investing in data integrity, internal compliance controls, and audit-ready reporting systems.

Several major regulatory changes planned for 2026 underline this shift. The delayed introduction of the EU’s Import Control System 2 (ICS2) Phase 3, alongside France’s Enveloppe Logistique Obligatoire (ELO), will significantly reduce the margin for error at EU borders. At the same time, enforcement activity is expected to intensify, with stricter fines and penalties for non-compliance.

In the UK, companies will be granted free, self-service access to their customs declaration data from March 2026, the same information HMRC looks at. The shift means expectations on internal compliance and data integrity will rise, with organisations held accountable to spot errors proactively, so it will be crucial to have clean, auditable customs systems.

Additional UK statutory changes under the Customs Miscellaneous Amendments 2025 will affect declaration processes, temporary admissions, and oral or “by conduct” declarations. These developments align with HMRC’s 2025–26 transformation roadmap, which signals further automation, digitalisation, and a move towards predictive, data-led compliance.

Across the EU, changes are also accelerating. France’s decision to abolish limited or ad hoc fiscal representation under Regime 42 will have significant implications for non-EU businesses, including many UK companies. Full VAT registration and ongoing tax compliance will now be required, and other EU member states may introduce similar restrictions.

While not strictly customs-related, the rollout of the EU’s Entry / Exit System (EES) & biometric checks is planned to be fully operational by mid-April, so operators can expect stricter identity and travel scrutiny. Delays at border crossings are also a real risk, especially in peak periods, so throughput, queuing and border infrastructure will be under added stress. It will therefore be important to build buffer time into any schedules as well as validate that drivers and staff are EES-compliant.

Looking further ahead, wider EU customs reform is underway, including the creation of a single EU Customs Data Hub and a new EU Customs Authority. The long-term vision is a unified system where data is submitted once, risk analysis is centralised, and trusted traders benefit from streamlined, near-automatic clearances.

For international freight and logistics businesses, the message is clear. Processes that may have been sufficient in the past are unlikely to meet regulatory expectations in 2026 and beyond. Those that fail to adapt face growing commercial and compliance risk, while businesses that invest early in digital, transparent, and auditable customs systems will be best placed to remain competitive.