New rules on customs, sanctions and carbon costs
Forwarders, shipping lines, air cargo carriers and contract logistics providers work under rules from many countries and for every mode of transport. COBACK reads the publications every day and checks them against your group companies, sites, fleets, routes and services.
Topics and rules
What is changing, who in the company works with it and which legal acts are behind it.
Customs law and customs reform
On 16 September 2026 the European Parliament approved the reform of the Union Customs Code: online sellers and platforms from outside the EU will be treated as importers, and the reform creates an EU customs authority and a central data hub. The duty relief for consignments of up to 150 euros already ended on 1 July 2026. Until 1 July 2028, consignments declared through the Import One-Stop Shop (IOSS) and postal consignments carry a duty of 3 euros per item. Customs departments, indirect representatives and anyone clearing e-commerce shipments are affected.
Examples
- Union Customs Code, Regulation (EU) No 952/2013
- Union Customs Code reform (approved by Parliament in September 2026)
- Council Regulation (EU) 2026/382
Carbon border adjustment
CBAM has been in its definitive period since 1 January 2026: anyone importing more than 50 tonnes a year of cement, iron and steel, aluminium or fertiliser goods needs authorised CBAM declarant status. The first annual declaration, covering 2026, is due by 30 September 2027. Indirect customs representatives need the status themselves before declaring CBAM goods for an importer, and when they act as declarant they carry the importer's obligations. Customs, procurement and customs service providers are affected.
Examples
- CBAM Regulation (EU) 2023/956
- Regulation (EU) 2025/2083 (CBAM simplification)
Sanctions and export control
EU sanctions against Russia bar Russian road haulage operators from carrying goods in the EU, deny certain vessels access to EU ports and tie maritime transport of Russian oil to a price cap. Listings by the EU, OFAC and the UK are added to continually. Trade compliance, dispatch and sales need to know what has changed.
Examples
- Council Regulation (EU) No 833/2014
- Council Regulation (EU) No 269/2014
- OFAC Specially Designated Nationals List (USA)
- German Foreign Trade and Payments Act (AWG) and Ordinance (AWV)
Emissions and carbon costs in transport
Since 2024, cargo and passenger ships of 5,000 gross tonnage and above have been covered by the EU Emissions Trading System, and FuelEU Maritime has applied since 2025. The German truck toll has included a CO2 surcharge since December 2023, and EU emissions trading for road transport fuels starts in 2028. Fleet management, procurement and customer pricing are affected.
Examples
- Directive (EU) 2023/959 (EU ETS, maritime and ETS2)
- FuelEU Maritime Regulation (EU) 2023/1805
- German Federal Trunk Road Toll Act (BFStrMG)
Sustainability reporting and emissions data
The omnibus package limits reporting under the CSRD to companies with more than 1,000 employees and more than 450 million euros in turnover. Shippers still ask for emissions data per transport. From 2 December 2030, the CountEmissionsEU Regulation sets one calculation method wherever emissions of transport services starting or ending in the EU are calculated and disclosed. Sustainability reporting, sales and the teams supplying data to shippers are affected.
Examples
- Directive (EU) 2026/470 (Omnibus I)
- Corporate Sustainability Reporting Directive (EU) 2022/2464
- CountEmissionsEU Regulation (EU) 2026/1030
Social rules in road transport
Driving and rest times, tachographs and the posting of drivers are regulated at EU level. Since 1 July 2026, the driving time rules and the smart tachograph requirement also cover vehicles above 2.5 and up to 3.5 tonnes in international transport of goods and cabotage. Dispatch, fleet management and HR are affected.
Examples
- Regulation (EC) No 561/2006
- Regulation (EU) 2020/1054
- Tachograph Regulation (EU) No 165/2014
- Directive (EU) 2020/1057 (posting of drivers)
Dangerous goods and electronic freight documents
The ADR and the IMDG Code are revised every two years, and each new edition brings changed provisions with transition periods. From 9 July 2027, authorities in every Member State must accept freight information provided electronically through certified eFTI platforms. Dangerous goods safety advisers, dispatch and IT are affected.
Examples
- ADR (UNECE)
- IMDG Code (IMO)
- German Dangerous Goods Ordinance for Road, Rail and Inland Waterways (GGVSEB)
- eFTI Regulation (EU) 2020/1056
The path of a change
Example: duty on low-value parcels
01Law database
Council Regulation (EU) 2026/382 is published in the Official Journal of the EU: from 1 July 2026, the duty relief for consignments of up to 150 euros ends, and IOSS and postal consignments carry a duty of 3 euros per item. COBACK reads it in its daily run.
02Relevance
The twin shows that your company clears shipments for online sellers from outside the EU at its air cargo hub. The relevance score is 94 out of 100. The reasoning names the regulation, the site and the service affected.
03Open questions
Whether these online sellers are registered for IOSS is not in the twin, and it decides whether the flat duty or the regular tariff applies. COBACK puts the question to the customs team instead of guessing. After the answer, the head of trade compliance decides the change is relevant.
04Task
COBACK creates tasks: IT switches the customs software to the new calculation by 30 June 2026, the sales team tells customers about the cost and the finance team adjusts invoicing.
Working with COBACK
Daily reading of journals and sanctions lists
COBACK reads new legal acts and regulator publications every day, along with sanctions lists and sanctions actions such as the EU consolidated financial sanctions list, the UN Security Council list and OFAC's actions, and checks them against your group companies and sites.
Relevance with reasoning
Each publication gets a relevance score from 0 to 100. The reasoning names the sources and the company facts it relies on, such as modes of transport, countries or services.
Questions instead of assumptions
If the twin does not know whether a subsidiary carries dangerous goods or acts as a customs representative, COBACK asks. A person decides whether a change is relevant.
Tasks with owners and deadlines
Relevant changes become tasks with steps, owners and deadlines for the department that has to act, such as customs, dispatch or fleet management.
Frequently asked questions
Does COBACK replace sanctions screening of our business partners?
No. COBACK checks new sanctions acts and list changes for whether they affect your company, for example through the countries, goods or services in your twin. Screening individual partners and shipments stays with your screening process.
Does COBACK send alerts by e-mail?
No. COBACK sends no e-mails or push notifications. You find new assessments and tasks in COBACK.
Does COBACK cover every mode of transport?
COBACK reads official journals and regulator publications, where rules on road, rail, inland waterway, sea and air transport appear. Whether a rule affects you depends on your twin, meaning the modes, countries and services your company actually runs.
Does COBACK advise on customs questions?
No. COBACK does not give legal advice and does not decide for you. It shows which new rules may affect you, explains why and, once you decide, turns them into tasks.
