CUSTOMS REGULATIONS 2026: DEADLINES AND DIGITAL TRANSITION
The year 2026 opens with a rapidly evolving customs landscape. For companies operating internationally, mastering these changes is essential to avoid any disruption in the supply chain. From the rollout of Delta I/E and the generalization of the EORI SIREN to new obligations linked to deforestation and carbon adjustment, we take a closer look at the updates transforming your daily operations.
Extension for the Export Component
While the transition to the new Delta I/E customs clearance system was initially set to conclude, the French Directorate General of Customs announced a significant extension on January 15, 2026. Due to technical issues on their platform, authorities noted that by mid-January, only about 70% of cargo export declarations and 38.5% of express freight declarations were effectively filed in the new automated system. Consequently, the closure of DELTA G is officially postponed to February 10, 2026. For DELTA X, the deadline has been extended beyond this date, with a specific timeframe to be announced later.
EORI SIREN Identifier
In parallel with these adjustments, the “unique identifier” rule is now fully in effect. The transition from SIRET-based EORI to EORI SIREN has become the standard to ensure harmonized identification across Europe. This change is accompanied by a redesign of certain customs documents: the Single Administrative Document (SAD) is notably being replaced by the H1 declaration for imports and the B1 declaration for exports. These new formalities aim to strengthen the security and traceability of trade within the European Union while facilitating interconnection with tax databases.
Environmental Stakes: EUDR and CBAM Carbon Tax
2026 also marks a turning point for environmental compliance with the enforcement of two major pillars. On one hand, the European Union Deforestation Regulation (EUDR) imposes strict due diligence on raw materials such as wood, coffee, and cocoa. Large companies must be ready by the December 31, 2026, deadline to submit their due diligence statements.
On the other hand, the Carbon Border Adjustment Mechanism (CBAM) is entering a crucial phase. Often referred to as the “carbon tax,” this mechanism now requires importers in key sectors—such as steel, aluminum, and fertilizers—to declare the CO2 emissions of their products. In 2026, this system mandates that companies begin offsetting the carbon footprint of their imports by purchasing certificates.
Whether it is adapting to the new Delta I/E platform or preparing compliance files for CBAM and EUDR, the Balguerie Group teams continue to support you, monitoring these developments in real-time to help turn regulatory constraints into competitive advantages.
Check out our articles on customs regulations to learn more.
