Austria-Switzerland - new rules for handling transit operations at the border from 01.01.2026
The Austrian Customs Administration has informed that in order to facilitate the process of crossing the CH-AT border, in accordance with Article 184(e) of the Regulation Delegated to the Union Customs Code, it is introducing an obligation to electronically notify the presentation at the transit office. Detailed business and technical information is available on the Austrian customs website.
CBAM goes live on 1 January 2026
In the new year, CBAM rules enter into effect. This means that those importing more than 50 tonnes of cement, iron and steel, aluminium, fertiliser, as well as all importers of electricity or hydrogen need to have submitted an application or received an authorisation at the time of import. Importers who have not already submitted applications need to act fast now to avoid risking disruptions, delays, or penalties. Applications must be submitted prior to import and at the latest by 31 March 2026 for all concerned import companies.
EU Parliament Updates Upcoming Deforestation Regulations
On December 17, 2025, the European Parliament adopted the targeted changes to the European Union (EU) Deforestation Regulation. These updates aim to simplify compliance and adjust implementation timeliness:
- New Application Dates
- Large operators and traders: December 30, 2026.
- Small operators: June 30, 2027.
- Simplifications:
- Micro and small operators will only need to submit one-off simplified declarations.
- Downstream operators and traders are not required to submit due diligence statements. This obligation applies only to businesses that first place a relevant product on the EU market.
EU introduces customs duties on low-value e-commerce packages
The Commission welcomes the decision by EU Member States to introduce a 3 EUR customs duty per item on e-commerce parcels valued below 150 EUR, starting in July 2026. The new duty will help protect the competitiveness of European businesses by levelling the playing field between e-commerce and traditional retail.
EU Commission announces strategic approach to strengthen Europe's economic security
European Commission and the High Representative presented a Joint Communication on strengthening Economic Security. It sets out concrete steps to boost Europe’s resilience to external economic threats while staying open to global trade and investment. The Communication signals a shift to a more proactive and targeted use of the EU’s full toolbox, with improved information gathering, analysis and coordination with Member States and businesses.
EU updates sustainable development trade tool for developing countries
The EU institutions reached this week an agreement to update the Generalised Scheme of Preferences (GSP), the EU’s sustainable development trade tool, for developing countries. The revised scheme boosts certainty for partners and EU businesses, strengthens social, labour, environmental and climate standards, and better reflects countries’ evolving development needs. It also offers smoother transitions for graduating countries, more opportunities for low-income economies, and clearer conditions for withdrawing benefits in cases of rights or environmental violations.
EU: Plastic under control
Regulation (EU) 2025/2365 of the European Parliament and of the Council of 12 November 2025 on the prevention of plastic granulate losses to reduce microplastic pollution has been published. The regulation introduces uniform rules to reduce plastic granule losses throughout the supply chain to reduce environmental pollution by microplastics. It includes definitions, obligations of companies, control and reporting systems, and requirements for securing transport and storage. The regulation has applied since 17 December 2027 and is directly applicable in all Member States. However, Article 3(1), the second subparagraph of Article 5(6), Article 16, Article 17(1) and Article 18(2) and (3) shall apply from 16 December 2025.
Enhancing tax compliance in the European Union
The Commission has published its second evaluation of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC). The DAC is a key legislative instrument that fosters tax transparency and cooperation between tax authorities across the EU. The second evaluation of the DAC covers the period from 2018 to 2023 and concludes that the Directive provides a robust and well-functioning legal framework that actively supports Member States in their fight against tax fraud, evasion and avoidance.
European Commission strengthens cooperation of Eurofisc, EPPO and OLAF to combat fraud
The European Commission has proposed a legislative amendment to strengthen cooperation between the European Public Prosecutor's Office (EPPO), the European Anti-Fraud Office (OLAF), and Member States to combat fraud. The proposal provides a legal basis for the exchange of information and access to VAT data, enhancing the EU's ability to combat fraud against the financial interests of the Union.
EU Parliament Updates Upcoming Deforestation Regulations
On December 17, 2025, the European Parliament adopted the targeted changes to the European Union (EU) Deforestation Regulation. These updates aim to simplify compliance and adjust implementation timeliness:
- New Application Dates
- Large operators and traders: December 30, 2026.
- Small operators: June 30, 2027.
- Simplifications:
- Micro and small operators will only need to submit one-off simplified declarations.
- Downstream operators and traders are not required to submit due diligence statements. This obligation applies only to businesses that first place a relevant product on the EU market.
European Commission is updating the list of high-risk countries
The European Commission has updated its list of high-risk jurisdictions that demonstrate strategic deficiencies in their national anti-money laundering and countering the financing of terrorism (AML/CFT) regimes. The EU added new non-EU jurisdictions (Bolivia and the British Virgin Islands) to the list and removed a number of others (Burkina Faso, Mali, Mozambique, Nigeria, South Africa and Tanzania).
Changes in the Instructions for completing customs declarations in connection with the implementation of the CBAM
The Department of Customs of the Ministry of Finance has announced changes to the "Instructions for filling in customs declarations for AIS/IMPORT PLUS, AIS/CCI, AES/ECS2 PLUS, NCTS2 PLUS and AIS/e-COMMERCE" version 1.3 of 12.06.2025 in connection with the implementation of CBAM, which were published in the document to this version as "Change of December 3, 2025".
EU defines the technical categories of critical digital products
Commission Implementing Regulation (EU) 2025/2392 of 28 November 2025 on the technical description of the categories of important and critical products with digital elements in accordance with Regulation (EU) 2024/2847 of the European Parliament and of the Council has been published. The document specifies the technical requirements for digital products considered essential for the security and functioning of the internal market, which is intended to ensure the uniform application of the rules across the EU. The Annexes to the Implementing Regulation set out the technical description of the categories of digital products: (1) Classes I and II – described in Annex I. (2) Products listed in Annex IV of Regulation 2024/2847 – described in Annex II (also applicable to smart meter gateways in smart metering systems). The regulation enters into force on 20 December 2025 and is directly applicable in all Member States.
Commission (EU) imposes a fine of EUR 120 million on X under the DSA
The Commission fined Company X €120 million for breaching the transparency obligation under the Digital Services Act (DSA). Violations include the fraudulent design of the 'blue checkmark', the lack of transparency of the ad repository and the lack of access to public data for researchers. Company X now has 60 working days to inform the Commission of the specific measures it intends to take to put an end to the violation of Article 25(1) of the DSA Act in relation to the misleading use of blue checkmarks, and 90 working days to submit to the Commission an action plan setting out the necessary measures to remedy the infringements of Articles 39 and 40(12) of the DSA Act. advertising repository and researchers' access to public data.
EU: Antitrust investigation into Meta's policy on AI providers' access to WhatsApp
The European Commission has launched a formal antitrust investigation to assess whether Meta's new policy on access to WhatsApp by artificial intelligence (AI) providers may violate EU competition rules. There is no legal deadline for the completion of an antitrust investigation. The duration of an antitrust investigation depends on a number of factors, including the complexity of the case, the degree of cooperation of the undertakings concerned with the Commission, and the exercise of the parties' rights of defence.
Commission (EU) accepts TikTok's ad transparency commitments under the DSA
The European Commission has approved TikTok's commitment to provide ad repositories that will guarantee full transparency of ads on its services, as required by the Digital Services Act (DSA). TikTok must implement the commitments as soon as possible, but no later than the deadlines agreed with the Commission, which range from 2 to a maximum of 12 months, depending on the specific commitment.
Greece, Bulgaria and Romania strengthen cooperation on transport infrastructure
On 3 December 2025, South-Eastern Europe took a significant step towards deeper regional integration and better connectivity. Last night, Greece, Bulgaria and Romania signed a Memorandum of Understanding to strengthen cross-border cooperation on transport infrastructure.
The new EU Toy Safety Regulation
Regulation (EU) 2025/2509 of the European Parliament and of the Council of 26 November 2025 on the safety of toys and repealing Directive 2009/48/EC has been published. The regulation introduces several important changes. The most important are the new obligations of business operators, including: (1) Introduction of a digital product passport – each manufacturer must create a digital toy passport confirming its compliance with safety requirements. (2) Introduction of stricter chemical and physical requirements – restrictions on hazardous substances, including endocrine-active and allergenic substances. (3) New obligations for manufacturers and importers – extended responsibility for the compliance of toys, including the obligation to keep documentation and make it available to supervisory authorities. In addition, the role of market surveillance authorities has been strengthened with better tools to control and recall unsafe products. The regulation applies from 1 August 2030. However, Articles 28 to 44 and 49 to 55 shall apply from 1 January 2026. The Regulation is binding in its entirety and directly applicable in all Member States.
EU is clarifying rules on cybersecurity and certification of ICT product series
Commission Implementing Regulation (EU) 2025/2462 of 8 December 2025 amending Implementing Regulation (EU) 2024/482 as regards definitions, certification of ICT product series, continuity of trust justification and documents reflecting the state of knowledge has been published. The aim of the regulation is to clarify and update the implementing rules for ICT products in order to ensure consistency and transparency of the certification process. The Regulation: (1) harmonises the terminology for ICT products in order to avoid divergences of interpretation; (2) specific rules have been introduced for the certification of entire series of products, not just individual units; (3) Requirements are set to ensure that certified products maintain the required level of safety throughout their life cycle. The regulation enters into force on 29 December 2025 and is binding in its entirety and directly applicable in all Member States.
EU emergency measures for market stability in the face of the war in Ukraine
Council Regulation (EU) 2025/2600 of 12 December 2025 on emergency measures to address serious economic difficulties caused by Russia's actions in the context of the war of aggression against Ukraine has been published. The regulation prohibits any direct or indirect transfers of assets or reserves of the Central Bank of Russia or any legal persons, entities or bodies acting on behalf of the Central Bank of Russia or under the direction of the Central Bank of Russia, such as the Russian National Welfare Fund. Political dimension of the decision: Politicians from Central and Eastern Europe (m.in. Poland, Lithuania, Latvia, Estonia) expressed strong support, stressing that the measures are necessary to limit the impact of Russia's economic and energy activities. They pointed out that this is an element of solidarity with Ukraine and at the same time securing the interests of the region. Politicians from Western European countries supported the regulation, but some of them pointed to the potential costs for consumers and businesses. Prime Minister Viktor Orbán and his cabinet have voiced opposition to the regulation, arguing that Brussels is imposing solutions without sufficient consultation with member states. Reactions of experts and analysts: The analyses highlight that the regulation may have an impact on the energy, transport and agri-food markets. Experts point to the risk of rising costs for consumers, but also to potential support for companies affected by the crisis. The regulation enters into force on 14 December 2025 and is directly applicable in all Member States.
EU-Turkey - position on the decision on the recognition of authorised economic operators
Council Decision (EU) 2025/2516 of 4 December 2025 on the position to be taken on behalf of the European Union within the Customs Cooperation Committee established by the Association Agreement between the European Community and Turkey as regards the adoption of a decision on the mutual recognition of the Union Authorised Economic Programme and the Authorised Economic Operator Programme of the Republic of Turkey has been published. The purpose of the decision is to ensure that the EU speaks with one voice in the Customs Cooperation Committee on the adoption of a decision on the mutual recognition of the status of authorised trader (AEO). Mutual recognition will allow the Contracting Parties to grant facilitations to entrepreneurs who have invested in supply chain security and have been authorised under the relevant programmes of the Parties. Source
Mexico Changes Enforcement date of Value Manifest Transmission
On December 8, 2025, the Mexican Revenue Administration Service issued communication SAT 65-2025 which announced a new enforcement date for electronic transmitting of the value manifest on most Imports into Mexico. The value manifest transmission was going to be implemented on December 9, 2025. The new enforcing date will be April1, 2026, so until March 31, 2026, importers can transmit the value manifest electronically or submit it as a hard copy. During this timeframe importers ready to transmit electronically can make amendments to the value manifest without payment of any fine or penalty for making such amendments. For more information please visit: source
New Version of IATA Dangerous Goods Regulations Released
The International Air Transport Association (“IATA”) has published a summary of significant changes to the upcoming 67th edition of the IATA Dangerous Goods Regulations (DGR) that will become effective January 1, 2026. The full document for the Significant Changes and Amendments in the 67th edition (2026) of the DGR can be found using the following link: https://www.iata.org/en/programs/cargo/dgr/download/
- The general philosophy section now emphasized supply chain safety and clarifies the roles of all stakeholders involved in handling and transporting dangerous goods.
- The List of States has been updated to include variations from Thailand and includes changes to variations for France and the United Kingdom as well as other States.
- Several operators have been added and others removed from the list of Operator Variations.
- Updates to multiple operator variations have been included, notably UPS has prohibited UN3551, Sodium Ion Batteries, from shipping to, from, or within Europe
- Operator Variations have been updated across the board to provide a consistent format or language standardization.
- UN3166 has been amended in the dangerous goods list to include the word “hybrid” as part of the descriptive text.
- UN3166, Vehicle, flammable gas powered, hybrid
- UN3166, Vehicle, flammable liquid powered, hybrid
- Special provisions A1 and A199 have been amended to remove information that is no longer relevant or contradictory, and special provision A226 has been removed because it is no longer in effect.
- Where a shipper’s declaration is not required, clarification has been provided on the information required on the Air Waybill.
- The reference for minor discrepancies found under Note 4 of 9.1.3 has been amended to remove inaccurate examples
- Appendix A includes the definition of Safety Data Sheets (SDS) and cross references information found in Appendix B regarding Globally harmonized System of Classification and Labeling of Chemicals (GHS)
- Appendix B.2 now includes marginal symbols to help users quickly locate details about lithium batteries and infectious substances.
- The IATA Cargo Special Handing Codes (Cargo-IMP Codes) have been updated to include Vehicles.
- RVB: Vehicle, Battery Powered (UN 3556, UN 3557 and UN 3558)
- RVF: Vehicle, Flammable, gas or liquid powered (including fuel cells)
- RVH: Vehicle, Hybrid (hybrid vehicles under UN 3166)
- VRO: Vehicle Other (UN 3171)
- As a reminder, the following battery changes that were previously introduced will come into effect on January 1, 2026
- Lithium-ion batteries packed with equipment and vehicles powered by lithium or sodium ion batteries must be offered for transport at a reduced state of charge, not to exceed 30% of their rated capacity. Approval by the State of Origin and the State of the Operator are required to ship at a higher state of charge (SOC).
- Appendix H-Impending Changes, which provides information on changes that will come into effect in 2027 as part of the 67th edition of the IATA DGR, was also included and some of the proposed changes include:
- Certain Sodium Ion Batteries will be included in the exception granted to Data Loggers.
- Four states will be amended on the variation list to reflect their ISO country code.
- New information on the prohibition of certain aerosols which also meet the classification criteria for particular classes, divisions, or packing group.
- New entries to the list of dangerous goods include:
- UN 3561, Chlorophenols, corrosive, toxic, solid, n.o.s.;
- UN 3562, Chlorophenols, corrosive, solid, n.o.s.;
- UN 3563, Lithium metal batteries installed in cargo transport unit;
- UN 3564, Sodium ion batteries installed in cargo transport unit
- Changes and additions to the special provisions include:
- A26 and A103 updated to include heating machines;
- A107, A185, A214 and A235 updated to include additional references to batteries;
- A236 added regarding magnetic resonance imaging (MRI) machines.
- Minor edits to packing instructions 200, 459, 497, 590, 854, 950, 951, and 952.
- In addition to the significant changes document published by IATA, IATA has also published the 1st addendum, which also becomes effective January 1, 2026. The most notable amendments are:
- Removing PI 978 from the Note related to the data logger exception found in 1.2.7.1
- Special provision A226 has been removed from UN0030, UN0255, and UN0456.
- Removing UN3551, sodium ion cells or batteries, from 7.1.5.5.2 regarding the requirement of the battery mark as the battery mark is not applicable to UN3551.
United States: CBP Issues WRO on Manufacturer of Automobile Tires
On December 18, 2025, in a press release, U.S. Customs and Border Protection (CBP) issued a Withhold Release Order (WRO) for automobile tires manufactured in Serbia by Linglong International Europe D.O.O. Zrenjanin (Linglong). The WRO was issued for forced labor concerns. CBP will detain “automobile tire manufactured in Serbia by Linglong International Europe D.O.O. Zrenjanin (Linglong)” at all U.S. ports of entry effective immediately. The press release can be found here
United States: ACE Portal Feature for Trade Users to Add Notify Parties Set to Deploy January 2
On January 2, 2026, U.S. Customs and Border Protection will enhance the Automated Commercial Environment Secure Data Portal (ACE Portal) to give importers, who are ACE Portal Trade Account Owners (TAOs), the ability to add notify parties, aka “Special Address Notification (CBP Form 4811) notify parties,” under the Notify Parties tab within the Importer sub-account view. Source
United States: Updates to Submitting HTS Codes when Filing an Air Import Manifest Available in CERT
U.S. Customs and Border Protection (CBP) has made available for testing in Certification (CERT) Automated Commercial Environment (ACE) an update to the Declared Value and ISO Currency Code fields to be C for Conditional, required for an express bill. CBP has updated the ACE AIR CAMIR Message Line Identifiers Implementation Guide and can be found here: https://www.cbp.gov/document/guidance/ace-air-camir-message-line-identifiers
United States: Updates to ACE Truck CAMIR - New Carnet Codes
U.S. Customs and Border Protection (CBP) has updated the following Automated Commercial Environment (ACE) truck implementation guides:
ANSI X12 Truck 309 Customs Manifest
- Add new Bill of Lading Type code for Carnet (40)
- Add new Reference Identification Qualifier for “Carnet Number” (CRN) and “Carnet Expiration” (CRE)
EDIFACT Truck CUSCAR Import Manifest
- Add new Document Name code type for Carnet (40)
- Add new Document Name code for “Carnet Number” (960) and “Carnet Expiration” (961)
EDIFACT Truck CUSRES Accept/Reject Manifest and ANSI X12 Truck 355 Accept/Reject Manifest
- Add new error codes
- 551 – INVALID OR MISSING CARNET NUMBER
- 552 – INVALID OR MISSING CARNET EXPIRATION DATE
Please note that these updates are part of an ACE enhancement that will allow filers to submit a Carnet # and a Carnet expiration date in Import Truck Manifest to improve processing of Carnets at ports of entry. Source
United States: Harmonized Tariff Schedule of the United States (2025 Revision 32)
The modifications set forth in this change record reflect updates made to the HTS after 2025 Revision 31, published November 28, 2025. Please note that the Change Record does not include staged rates, endnotes or minor non-substantive adjustments to the format of any line. The modifications set forth in this change record reflect updates made to the HTS since 2025 Revision 31 was posted: Chapter 99. Notes: For purposes of this record, the terms “added” and “deleted” refer to the insertion or removal of 8‐digit (legal) tariff rate lines or legal notes; the terms “established” or “discontinued” refer to the insertion or removal of 10‐digit (nonlegal) statistical reporting numbers or notes. The term “annotated” refers to the creation of new 10‐digit provisions under a previously unsubdivided rate line; the term “restored” refers to the deletion of all annotations under an existing rate line. The term “modified” may be used with changes in any provision or note. Source