2025 was a busy year for changes to travel and customs clearance regulation, and 2026 looks to be another year of the same for hauliers and couriers.

ICS2 for EU ENS

Effective from the 1st January 2026, ICS2 is now mandatory. Additional data requirements are needed for EU or NI (XI) ENS to strengthen security at EU borders. If you ship goods into the EU via rail, road or sea transport, then you will be affected by the new ICS2 deployment. Hauliers need to provide additional information when submitting their entry summary declaration (ENS).

Read more about the new ICS2 requirement

Entry/Exit System (EES)

The new Entry/Exit System (EES) was introduced on the 12 October 2025. However, European countries are introducing the system. Data collection for the new system will be gradually introduced at border crossing points with the implementation completed by April 2026.

Read more about EES

ELO - new French customs requirement

Since the 28th April 2025, an Enveloppe Logistique Obligatoire (ELO) has been available to use for GB to FR and FR to GB shipments. An ELO becomes a mandatory requirement in the first quarter of 2026. It is the haulier's responsibility.

Read more about ELO

Changes to Regime 42

The French authorities have made changes to the VAT rule, Regime 42 DDP. Companies without a presence in the EU will no longer be able to use the CPC 4200 DDP mechanism. This means that non-EU FR importers will need to begin declaring all intra-Community transactions.

Everything you need to know about the Regime 42 changes at CustomsLink

EU freight drivers entering the UK (ETA)

An Electronic Travel Authorisation (ETA) is a new travel requirement for EU nationals (including both freight drivers and passengers) who are travelling to the UK for a short period of time. 

Read more about ETA

Update to UK & EU Commodity Codes

The UK EU goods classification tools for customs declarations have been updated with the latest commodity codes and these are now in effect.

Read more about the commodity codes update

UK freight drivers entering the EU from Q4 2026 (ETIAS)

An ETIAS (European Travel Information and Authorisation System) travel authorisation will be required from the last quarter of 2026.

The new control will be a mandatory entry requirement for visa-exempt, non-EU nationals travelling to any one of 30 European countries using the ETIAS. This includes freight drivers.

Read more about ETIAS

ICS2 Stop Words Updated

Stop words/phrases are part of the initiative to improve ENS data quality. They are applied for all ICS2 countries and all filing types. A stop word used in isolation in the goods description will result in the declaration being rejected.

View the latest stop word list (December 2025) at customs-link.com

G2V2 smart tachographs

From the 1 July 2026, vans with a Gross Vehicle Weight (GVW) between 2.5 and 3.5 tonnes engaged in international goods transport must also be equipped with second-generation smart tachographs (G2V2).

Read more about the smart tachograph update

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