The 2026 EU–UK Summit: What Could Change for Importers and Exporters?
Less paperwork in food trade, linked emissions trading systems and more predictable deliveries – these are important prospects for businesses working with UK partners. The second EU–UK summit, scheduled for 20 November 2026 in Brussels, could bring some of these changes closer. However, businesses should distinguish between progress in negotiations and rules that have actually entered into force.
At AC Porath, we have been handling customs clearances for trade with the UK since January 2021, when the new rules began to apply following the end of the transition period. Our experience shows that efficient transport requires customs formalities to be prepared well in advance. Complete documentation, consistent data and a clear allocation of responsibilities between the parties to a transaction directly affect delivery times.
For this reason, the planned closer cooperation between the European Union and the UK should be assessed primarily in terms of its impact on the daily operations of importers, exporters and logistics providers.
Which Agreements Are Being Discussed?
The key proposals under negotiation include a sanitary and phytosanitary agreement, the linking of the EU and UK emissions trading systems, and a scheme allowing young people to live, work, study and travel temporarily in the other jurisdiction. For businesses trading in goods, the first two areas are particularly important.
The sanitary and phytosanitary agreement, known as the SPS agreement, aims to reduce barriers to agrifood trade. Linking the EU ETS and UK ETS is intended to create the conditions for mutual exemptions from the respective Carbon Border Adjustment Mechanisms, or CBAMs. The scope of the benefits and when they become available will depend on the final agreements and their implementation.
Food Trade: The Prospect of Fewer Certificates and Checks
For Polish food exporters, the SPS agreement could bring particularly tangible benefits. The proposed arrangements envisage removing most certification requirements and routine sanitary and phytosanitary checks on trade between the EU and Great Britain in goods covered by the agreement. UK government guidance identifies mid-2027 as the intended implementation date, subject to the outcome of negotiations.
For businesses shipping products with a short shelf life, fewer formalities could make transport easier to plan and reduce the risk of losses caused by delays. Businesses making frequent deliveries of small consignments could also benefit, as preparing documentation can account for a significant share of their transaction costs.
However, simpler sanitary and phytosanitary procedures do not mean the removal of customs clearance requirements. The UK authorities have confirmed that customs controls will remain and that the SPS agreement will not change the systems used to submit customs declarations.
Linking Emissions Trading Systems and CBAM Obligations
Another important area of negotiation is the linking of the EU ETS and UK ETS. For importers of certain steel and aluminium products, cement and fertilisers, this matters because of the obligations arising under the EU’s CBAM.
Linking the systems is intended to enable mutual exemptions from the border adjustment mechanisms, subject to the relevant legal conditions being met. Negotiations alone, however, do not provide a basis for claiming such an exemption. Imports of goods covered by CBAM from the UK currently remain subject to the applicable requirements.
When planning purchases and calculating costs, businesses should therefore rely on the rules currently in force. Any future simplifications can be factored in once their scope and application dates have been confirmed.
Zero Customs Duty Requires Evidence of Origin
Regardless of the simplifications under negotiation, businesses must remember the conditions for claiming tariff preferences. The Trade and Cooperation Agreement between the EU and the UK provides for zero customs duties on goods that meet the relevant rules of origin.
The importer claims preferential tariff treatment on the basis of a statement on origin made out by the exporter or the importer’s own knowledge of the goods’ origin. These arrangements are set out in Articles 54, 56 and 58 of the agreement, respectively. The fact that goods are dispatched from the European Union does not, by itself, establish their EU origin.
In practice, this means checking eligibility for preferential treatment before preparing the customs declaration. Arrangements with the supplier and access to the relevant product information are just as important as the commercial documents accompanying the shipment.
Predictable Customs Clearance Supports Reliable Deliveries
A delay at the border rarely means only a longer wait for the vehicle. It can result in a missed unloading slot, changes to warehouse schedules, production downtime or the need to hold larger inventories. The consequences therefore affect hauliers, importers, manufacturers and the recipients of the goods.
From AC Porath’s perspective, customs clearance should be considered at the delivery planning stage, alongside the route, mode of transport and delivery date. Identifying the requirements early allows the necessary documentation and data to be prepared before the goods begin their journey.
What Outcomes Does Business Expect from the Summit?
For businesses, the success of the talks will be measured by practical improvements: less duplication of data, simpler documentation, shorter processing times and clear requirements on both sides of the border. Implementation guidance and sufficient time to adapt business processes will be equally important.
At AC Porath, we will monitor the outcomes of the Brussels summit and explain their practical implications for trade with the UK. We support businesses in preparing and completing customs clearances, helping them align formal requirements with transport schedules.
Planning to import from or export to the UK? Contact AC Porath to establish the customs requirements for your shipment.
