Post-Brexit Formalities Keep Growing: ELO Becomes the Next Requirement for UK–EU Trade and Transport

Trade between the European Union and the United Kingdom continues to offer significant business opportunities. However, since Brexit, it has required much greater control over customs and logistics formalities. Today, the main challenge is no longer customs duties themselves, but rather document consistency, data accuracy, and ensuring that all transport requirements are met before a truck even departs for the port.

 

In 2026, particular attention has been drawn to the new ELO (Obligatory Logistics Envelope) requirement, which became mandatory on 20 April for RoRo traffic crossing the France–UK border.

 

ELO – A New Requirement for France–UK Shipments

 

ELO (Obligatory Logistics Envelope) is a system introduced by the French customs administration as part of its Smart Border initiative. Its purpose is to consolidate all required declarations under a single barcode.

 

In practice, this means that without a properly prepared ELO, a carrier may not be allowed to board the ferry, or customs declarations may not be processed during the crossing. This may result, for example, in an export declaration not being discharged and a lack of proof of export for customs purposes.

 

– After Brexit, the competitive advantage belongs to companies that eliminate risk before reaching the port. Today, document compliance, data accuracy and clear responsibility for border formalities are critical – emphasises Joanna Porath, President of AC Porath.

 

Importantly, ELO does not replace the UK’s GMR (Goods Movement Reference). Both systems operate in parallel, meaning companies must ensure the accuracy of data on both the French and the British sides of the border.

 

Brexit Has Changed Logistics More Than Customs Duties

 

Although the EU–UK Trade and Cooperation Agreement continues to allow duty-free trade for goods meeting the applicable rules of origin, this does not mean the process has become simpler.

 

Today, companies must simultaneously manage:

• import and export customs clearances;
• EORI registrations on both sides of the border;
• ENS (Entry Summary) safety and security declarations;
• GVMS/GMR systems;
• sanitary and phytosanitary (SPS) controls;
• proof of origin documentation.

 

– Many companies still assume that trading with the UK works much as it did before Brexit. In reality, even a minor documentation error can stop a shipment and generate significant costs – notes Joanna Porath.

 

The Greatest Risk? Inconsistent Data

 

In the RoRo environment, reaction times are extremely short. If data contained in MRNs, GMRs, ELOs or SPS documentation do not match, problems arise immediately at the border.

 

This is particularly relevant for:

• goods being returned to the EU via France;
• shipments subject to veterinary and phytosanitary controls;
• food products;
• goods of animal origin;
• transport movements requiring prior notification.

 

– Today, a 0% customs duty rate is not an automatic entitlement. It is the result of a properly managed process, correct origin determination and consistent data throughout the supply chain – explains the customs expert from AC Porath.

 

SPS Requirements and New UK Border Controls

 

Another challenge lies in Sanitary and Phytosanitary (SPS) regulations. The United Kingdom is implementing them in stages under its Border Target Operating Model (BTOM).

 

Since 2024, the following requirements have already been in force:

• health certificates for selected products;
• documentary checks;
• physical and identity inspections;
• pre-notification requirements.

 

At the same time, UK authorities regularly update import restrictions. One recent example is the suspension, effective from 1 May 2026, of imports of pork offal from the United States following the detection of an outbreak of Aujeszky’s disease.

 

This demonstrates that companies engaged in international trade must continuously monitor regulatory developments and adapt their operations almost in real time.

 

What Should Companies Trading with the UK Do?

 

In practice, businesses should review in particular:

• who is responsible for preparing the ELO;
• whether data across systems is consistent;
• the correctness of origin documentation;
• compliance with current SPS requirements;
• return and re-export procedures;
• allocation of responsibilities between the importer, freight forwarder
• and customs agency.

 

– Our role is not only to prepare customs clearances, but above all to reduce our clients’ operational risk. A well-designed customs process is now an important source of competitive advantage – concludes Joanna Porath.

 

At AC Porath, we support importers, exporters, freight forwarders and carriers in managing EU–UK customs processes, implementing ELO requirements and preparing their organisations for the evolving border controls introduced after Brexit.