How to anticipate customs regulatory changes without disrupting your operations

Between the switch to the Delta I/E system, the entry into force of the Carbon Border Adjustment Mechanism (CBAM), American customs duties and trade sanctions, companies that import or export are facing an unprecedented acceleration of customs regulatory changes. The question is no longer whether a customs regulatory change will impact you, but when. And above all: will you be ready on that day? Because in this area, the company that suffers from regulation instead of anticipating it faces blocked goods, extra costs and financial penalties.

Why is customs regulation evolving at such a rapid pace?

Four converging forces explain the current acceleration of regulatory changes in the customs sector.

The first is trade security. The European Union is strengthening its requirements for commercial data to prevent fraud and terrorism. The ICS2 program, for example, requires operators to transmit detailed information about each shipment even before the goods are loaded.

The second force is environmental. The CBAM, which entered its final phase on January 1, 2026, requires importers of certain industrial products to declare and purchase certificates corresponding to the carbon emissions of their goods. Customs are becoming a lever of European climate policy.

Third driver: digitalization. The Union Customs Code (UCC) requires harmonization of customs IT systems by end of 2025, which led France to switch from Delta G to Delta I/E. The 2028 horizon envisages an EU Customs Data Hub centralizing all declarative data at the European level.

Finally, geopolitics is disrupting tariffs. American customs duties, sanctions against Russia, changes to tariff quotas on steel or aluminum constantly modify the conditions of market access.

Which recent changes impact companies that import or export?

Among the dozens of ongoing regulatory developments, three categories of changes deserve particular attention from logistics and supply chain managers.

The switch to Delta I/E and the overhaul of declarations

The transition from the Delta G system to Delta I/E represents the most impactful operational change for companies clearing customs in France. The import side has been in production since October 2025, the export side since November 2025. The Single Administrative Document (SAD) and its 54 boxes are progressively being replaced by new B1 (export) and H1 (import) declarations containing approximately 120 data points grouped by themes. The switch is accompanied by new EORI identifiers based on the SIREN rather than the SIRET.

In practice, this transition has generated significant difficulties. Codes used for certain clearance modes were not carried over to the new system, causing malfunctions. Validation delays that took a few seconds in Delta G reached 5 to 6 hours in the first weeks. Three professional organizations (TLF Overseas, France Chimie, ODASCE) publicly expressed their concerns about the rollout.

The CBAM and the carbon import tax

Since January 1, 2026, the Carbon Border Adjustment Mechanism has entered its final phase. Importers of products covered by six sectors (steel, aluminum, cement, fertilizers, hydrogen, electricity) must purchase CBAM certificates corresponding to the CO2 emissions embedded in their goods. Each certificate represents one tonne of imported carbon. From 2027, importers will need to hold, at the end of each quarter, a number of certificates covering at least 50% of their cumulative emissions since the beginning of the year. The CBAM is no longer a peripheral environmental issue but a variable cost that directly affects procurement costs.

Customs duties and trade measures

Geopolitical instability translates into increased volatility in customs duties. Restrictive measures against Russian products (steel, steel products processed in third countries), additional American duties (EU-US agreement capping at 15% for 70% of European exports), changes to tariff quotas on chemical and metallurgical products regularly change the profitability calculation of international flows. The Combined Nomenclature (NC8) is itself revised each year, with code changes that take effect on January 1.

Risks for a company that does not keep up with regulatory changes

Failing to anticipate a customs regulatory change exposes the company to consequences that go well beyond the administrative framework. Here is what can happen:

• Goods blocked at customs for several days, with port or airport parking fees accumulating
• Customs fines ranging from €300 to €3,000 for simple violations, and potentially reaching one to two times the value of the goods for first-class offenses
• Loss of Authorized Economic Operator (AEO) status, which provides access to simplified procedures and reduced controls
• Cascading delivery delays throughout the supply chain, impacting commitments to end customers
• Emergency customs clearance surcharges, when non-compliant declarations need to be corrected under pressure

The Delta I/E transition example is telling. Companies that had not anticipated the switch saw their export declarations blocked for hours, with no response from the customs system, with no way to identify errors. Meanwhile, the goods remained immobilized.

How to set up effective customs regulatory monitoring?

Keeping up with regulatory changes is not just a matter of goodwill. It is a discipline organized around three axes.

The first axis is to rely on the right sources. The General Directorate of Customs and Indirect Taxes (DGDDI) regularly publishes updates on ongoing deployments. The Official Journal of the European Union notifies tariff and regulatory changes. ODASCE, the reference association for customs professionals, offers dedicated training in regulatory monitoring.

The second axis is to digitalize your customs operations. A SaaS platform that communicates directly with customs systems absorbs technical changes (new declaration formats, new codes, new identifiers) transparently for the user. Conditional fields that adapt to the type of declaration requested help guide operators through the growing complexity of forms. This is the role that Customeo plays, maintaining a bidirectional interconnection with French customs systems and adapting to technical changes like the switch to Delta I/E.

The third axis is to surround yourself with a partner who monitors on a daily basis. An operator that processes thousands of declarations per year at more than 150 points across the territory detects regulatory changes before they become problems. The Customeo team, with more than 100 years of customs expertise, informs its clients in advance through newsletters and webinars, and exercises a duty of advice that goes beyond simple declaration.

Turning regulatory change into a competitive advantage

Companies that perceive customs monitoring as a cost are missing a strategic lever. Trade agreements (CETA, RCEP) open up tariff preferences that only informed companies exploit. Special customs regimes (inward processing, bonded warehouses) allow duty optimization, provided you know their up-to-date conditions of application.

A telling example: when a tariff quota renews at a given date, an assisted company can calculate whether it is more advantageous to import immediately (with full duties) or to store the goods in a bonded warehouse for a few weeks to benefit from the reduced-rate quota. This type of arbitrage, made possible by a precise and up-to-date knowledge of regulations, generates direct savings on procurement costs. This is the type of personalized support that Customeo offers through its platform and network of specialist declarants.

Anticipating regulatory changes is not only protection against risk. It is a source of agility and financial optimization for companies that structure their approach.

Key takeaways

Customs regulatory changes are accelerating under the combined effect of European digitalization, climate challenges, geopolitics and strengthening of controls. For companies that import or export, the question is not to monitor everything, but to organize so as to suffer nothing. This involves reliable sources, appropriate tools and a partner who lives customs on a daily basis. If your customs operations still rely on manual processes or occasional regulatory monitoring, now is the time to structure your approach.