Hi ,

Customs Manager: Essentials | Monday, January 12, 2026

These insights are the result of the three Intelligent Trade Briefings we published last week to our PRO subscribers. We have distilled the key updates for you to ensure your strategy remains defensible and your balance sheet protected. If you wish to learn more about the PRO plan, please e-mail us at info@customsmanager.org

I. Global Trade Snapshot

• US: The 2026 HTS Basic Revision is now in effect; all product masters must be updated to prevent automated entry rejections and incorrect duty assessments.

• EU: The CBAM definitive phase is now an active clearance requirement; non-compliant shipments risk being denied entry without a valid authorization reference.

• UK: Significant commodity code updates have been implemented to align with international standards; outdated data will result in declaration failures in the CDS system.

• Sanctions: EU economic sanctions on Russia have been extended through July 2026, mandating a review of trade flows in the technology and energy sectors.

II. Identify Your Risks (The Defensive Shield)

EU CBAM Mandatory Authorization Requirement

• The Risk: As of January 1, 2026, the Carbon Border Adjustment Mechanism (CBAM) has moved beyond a reporting-only phase. Importers of covered goods (steel, aluminum, cement, etc.) are now required to provide a valid CBAM account number or application reference at the time of customs clearance.

• The Cost of Inaction: Shipments lacking verified CBAM status face operational delays at the border and potential financial penalties in the future. Additionally, reliance on default emissions values rather than primary data will lead to significantly higher certificate liabilities.

• The Fix: Validate that all January arrivals include the necessary CBAM references in the customs declaration. Importers must also ensure they have established audit rights with non-EU suppliers, as physical plant visits by verifiers are now mandatory for using actual emissions' data.

III. Seize Your Opportunities (The Financial Engine)

UK Tariff Suspension

• The Opportunity: The 2025 to 2026 window to apply for duty suspensions is now open. The deadline to submit applications by is 11:59pm on Wednesday 4 February 2026. 

IV. Video Simplifier

"Reform of the EU Customs Union: What Can Businesses Gain From It"

In 2026, the EU is expected to finalise the reform of the EU Customs Union. We invite you to watch our analysis from the past to understand what is likely to be agreed in 2026.

V. Technical Flashcard

Flashcard: CBAM (Carbon Border Adjustment Mechanism) — A regulatory tool that applies a price to the carbon emissions of certain goods imported into the EU to align with domestic carbon pricing.

Team Action: Audit product master data for generic descriptions (e.g., "parts," "misc") to ensure compliance with stricter EU and UK "stop word" enforcement protocols.

VI. Upcoming Training Events

Next Two Weeks (January 12 – January 26, 2026)

• Jan 12: EU CBAM Fundamentals (1:00 PM – 4:00 PM GMT)
• Jan 13: UK Customs Update 2026 (9:00 AM – 12:00 PM GMT)
• Jan 13: How To Gain U.S. CTPAT Certification (2:00 PM – 5:00 PM GMT)
• Jan 14: IACBAM 3004:2025 – CBAM Fundamentals Training & Certification (9:00 AM – 1:00 PM GMT)
• Jan 14: VAT in Cross-Border Sales (7:00 PM – 11:00 PM GMT)
• Jan 16: AI in Action For Customs & Trade (9:00 AM – 12:00 PM GMT)
• Jan 19: Export-Import Kickstarter (9:00 AM – 1:00 PM GMT)
• Jan 20: UK Customs Update 2026 (9:00 AM – 12:00 PM GMT)
• Jan 20: Navigate Sanctions Like a Pro! (9:00 AM – 1:00 PM GMT)
• Jan 21: EUDR for Import and Export (1:00 PM – 4:00 PM GMT)
• Jan 22: Future Gazing II – Deep Dive & Expert Predictions (Premium CPD)
• Jan 26: US Tariffs Update 2026 (1:00 PM – 4:00 PM GMT)

To book visit www.customsmanager.org/events

If you want to stop reading history and start making defensible decisions, please e-mail to upgrade to the PRO Tier. e-mail info@customsmanager.org