Legal Changes from 2026: The TSL Sector Must Prepare for a Revolution

The year 2026 has begun with comprehensive changes to European Union regulations that will fundamentally transform the functioning of the transport, forwarding, and logistics (TSL) sector.
“Polish companies have very little time left to adapt their processes to the requirements of full digitalisation, new security systems, and climate protection mechanisms,” says Joanna Porath, owner of the customs agency AC Porath.

Major legal changes are approaching that will significantly affect the operation of the TSL industry. Entrepreneurs will face key adjustments, including in the areas of import controls, export customs declarations, and mechanisms for aligning CO₂ emissions with new requirements.

“This is a crucial moment for thousands of companies involved in international trade and transport. Businesses must be ready for an unprecedented transformation that will affect every aspect of their operations. Without proper technological and organisational preparation, companies may lose their competitiveness in the market,” says Joanna Porath.

Five Key Changes in 2026 That the TSL Sector Must Prepare For

1. ELO – Mandatory Logistics Envelope for Transport via France

In January 2026, the full implementation of ELO will take place. For all transport operations between the EU and the United Kingdom via France, the Enveloppe Logistique Obligatoire (ELO) system will become mandatory. This digital solution requires the creation of an electronic “logistics envelope” for each vehicle.

What the ELO envelope must include:

• ENS security declarations
• Export, import, and transit declarations
• Information on the goods being transported
• Vehicle and driver details

“Every carrier operating on the EU–UK route via France must have an account in the French customs administration system and create ELO envelopes before reaching the border. Failure to create a correct envelope will prevent entry to the port area or the Eurotunnel terminal,” explains the CEO of AC Porath.

A particular risk is the failure to close the export procedure if the driver does not scan all MRN numbers associated with the transported goods, which would prevent the exporter from applying a zero VAT rate.

2. CBAM – Carbon Border Adjustment Mechanism

As of 1 January 2026, the transitional period of the CBAM (Carbon Border Adjustment Mechanism) ends and the target phase with full financial obligations begins. CBAM is a so-called carbon border tax, designed to level the playing field between European producers and importers from countries with lower climate standards.

Goods covered by CBAM include: cement, electricity, fertilisers, cast iron and steel, aluminium, and hydrogen.

New obligations for importers:

• obtaining the status of an “authorised CBAM declarant”
• annual reporting of quantities of goods and associated emissions
• purchasing CBAM certificates corresponding to CO₂ emissions
• first settlements in 2027 for the year 2026

“CBAM is an unprecedented mechanism that, for the first time, will impose emission-related charges on goods imported from outside the EU. Companies importing steel, aluminium, or fertilisers must already start preparing for new costs and procedures,” explains Joanna Porath.

The European Commission also plans to extend CBAM to processed products such as car parts, refrigerators, and washing machines, potentially between 2026 and 2028.

3. ICS2 – New Import Control System for Road and Rail Transport

From 1 June 2026, Poland will end its transitional period and must fully implement Import Control System 2 (ICS2) for road and rail transport. Until now, Polish carriers could use ICS1, but from June they will be required to submit full Entry Summary Declarations (ENS) in the new system.

Key requirements:

• ENS declarations must be submitted one hour before entering the EU border for road transport and two hours before for rail transport
• required data includes the EORI number and 6-digit commodity codes
• incorrect declarations will be automatically rejected
• failure to create a declaration may result in goods being stopped at the border

“Carriers bear full responsibility for errors in declarations. Lack of preparation may lead to serious delays and additional costs,” emphasises Joanna Porath.

It is worth noting that 11 EU countries (Bulgaria, Greece, Germany, Cyprus, the Czech Republic, Denmark, Estonia, Malta, the Netherlands, Portugal, and Slovenia) have already implemented ICS2 requirements since September 2025, creating a complex situation for Polish carriers who must apply different procedures depending on the route.

4. AES/ECS2 PLUS – New Export Customs System

In 2026, the AES/ECS2 PLUS system will be fully operational, eliminating existing simplified export procedures. Export customs declarations may only be submitted electronically from specially designated approved locations or at customs offices.

Key changes include:

• abolition of the simplified in-house procedure (entry in the declarant’s records)
• every customs declaration will be assessed by a customs and tax authority officer
• transhipment of goods under the export procedure allowed only at approved locations with a general authorisation
• identification of entities exclusively based on the EORI number

“The change in the system means the end of automatic release of declarations. Companies must expect longer clearance times and the need for more detailed shipment documentation,” adds Joanna Porath.

5. New Union Customs Code (nUCC) – Reform in Progress

Although the full implementation of the New Union Customs Code is planned for 2028–2038, the year 2026 will be crucial for concluding negotiations. The reform provides for the creation of an entirely new customs system based on data centralisation and digitalised procedures.

Planned timeline:

• 1 January 2028 – start of operations of the EU Customs Authority
• 1 March 2028 – new e-commerce rules and removal of the customs duty exemption for consignments up to EUR 150
• From 2028 – mandatory implementation of the EU Customs Data Hub for e-commerce companies
• From 2032 – voluntary use of the platform for other businesses and the “Trust & Check” programme
• 2038 – mandatory use of the EU Customs Data Hub for all importers

“The reform will introduce the EU Customs Data Hub—a central portal to which all companies will submit customs data. This already requires investment in adapting IT systems,” stresses the owner of AC Porath.

Legal Changes in 2026 – Challenges for Polish Companies

The complexity of the changes presents Polish TSL companies with a number of challenges:

Technological

• need to modernise or replace IT systems
• integration with new systems (ICS2, AES PLUS, NCTS, ELO)
• implementation of electronic data exchange processes

Organisational

• staff training on new procedures
• appointing personnel responsible for individual systems
• reorganisation of customs clearance processes

Financial

• investments in IT infrastructure
• higher costs related to CBAM
• potential delays and penalties for non-compliance

How to Prepare?

Experts recommend that companies take urgent action:

• verify and update data in the EORI/PUESC system
• register in new systems (ICS2, ELO, CBAM)
• train staff on new procedures and systems
• analyse supply chains in terms of CBAM requirements
• test systems before mandatory implementation
• establish cooperation with IT solution providers
• review documentation and internal procedures

“Companies that start preparing now—by investing in modern IT systems, training staff, and adapting processes—will be in a much stronger position. Rapid adaptation to the legal changes coming into force in 2026 will ensure that businesses remain competitive,” concludes Joanna Porath.