Customs & Foreign Trade 2026: Why Yesterday’s Processes No Longer Work and the 5 Trends Shaping What Comes Next

Imagine your customs and foreign trade processes are technically sound — and yet no longer sufficient.
Not because your teams are making mistakes, but because the playing field is changing faster than ever before.

2026 is not just another year in international trade. It is a year in which multiple forces converge and reinforce one another: geopolitical tensions escalate or shift at short notice, regulatory requirements become increasingly granular, sustainability acquires a real and measurable cost, and digitalisation evolves from an efficiency driver into a question of survival. At the same time, skilled professionals are in short supply, making it harder to manage this growing complexity through manual processes alone.

Customs and foreign trade are therefore at a turning point. They are moving away from isolated specialist functions and becoming a strategic management lever for risk, cost and market access. Companies that want to succeed in 2026 must understand these interdependencies, learn faster than ever before, and be willing to rethink processes, systems and capabilities from the ground up.

This article takes a practical look at five key trends shaping 2026 and outlines what companies should prepare for in their day-to-day operations.

1. Geopolitical Risks and Trade Policy Tensions

Geopolitical conflicts and an increasingly fragmented global order continue to shape the conditions for cross-border trade. Sanctions, export controls, punitive tariffs and short-notice regulatory interventions are no longer exceptional events — they have become a permanent feature of international trade.

Three developments are particularly relevant:

A rapidly evolving sanctions landscape
Even after the EU’s 19th sanctions package, there is no sign of regulatory momentum slowing down. On the contrary, export controls and sanctions are becoming more granular, more technology-focused and more dynamic. Companies must be prepared for new prohibitions, licensing requirements or circumvention rules to be introduced at short notice — often with immediate implications for existing business models.

Rising trade policy tensions
Conflicts between major economic blocs such as the EU, the United States and China are increasingly reflected in anti-dumping measures, countervailing duties and targeted trade restrictions. These measures are often highly specific, affecting individual product categories, technologies or countries of origin.

Export controls in the spotlight — what comes after the 19th sanctions package?
Beyond traditional embargoes, technology- and knowledge-based restrictions are gaining prominence. Dual-use goods, semiconductors, software, manufacturing know-how and services are coming under closer export control scrutiny. By 2026, export control will increasingly function as a cross-cutting discipline at the intersection of engineering, sales, legal and customs.

Practical implications: What is required are robust screening processes, clear decision-making pathways and continuous monitoring. At the same time, it is becoming evident that regulatory requirements are evolving faster than traditional training cycles can keep up with. Companies therefore benefit from continuous learning formats that quickly incorporate regulatory changes and translate them directly into operational practice.

Those who identify emerging risks early can adapt supply chains, open up alternative markets and plan licensing processes proactively — rather than simply reacting to the next regulation.

2. Automation, Digitalisation and AI

Alongside geopolitical risks, the digital transformation of customs and foreign trade processes is accelerating at a noticeable pace. One of the key drivers is the European customs reform, through which the EU aims to fundamentally modernise its customs procedures.

At its core, the reform is designed to move towards more digital, data-driven and harmonised customs processes. Concepts such as a central European data hub, expanded pre-arrival information and risk-based controls could gradually reshape how companies interact with customs authorities. What this will mean in concrete operational terms is still not entirely clear — but by 2026, the direction will crystallise and confront companies with new challenges.

Our YouTube channel offers free, in-depth content on the EU customs reform.

What is already clear, however, is that integrated end-to-end processes are becoming increasingly important. Master data management, tariff classification, origin determination, preference calculation, export control and sanctions screening are converging into interconnected digital workflows. In practice, this is often achieved through specialised customs and trade compliance software that is directly integrated into ERP systems.

At the same time, pressure is mounting to reduce manual work, for example through:

• rule-based or AI-supported tariff classification
• automated document generation
• digital approval and review workflows

Artificial intelligence and data analytics are increasingly used to identify anomalies, validate tariff codes or detect potentially sanction-relevant transactions.

One thing is crucial: automation does not replace accountability. Companies must always be able to explain how a system arrived at a specific result — and who is ultimately responsible for it. As a result, qualification requirements for employees are rising. Digital processes only create value when professionals understand them, monitor them and are able to further develop them. Digital training solutions are therefore becoming essential, enabling flexible, up-to-date and role-specific knowledge transfer — a decisive advantage in an increasingly data-driven customs and trade environment.

3. Sustainability and Supply Chains: ESG Meets Foreign Trade

In 2026, sustainability will have a full and tangible impact on customs and foreign trade decisions. This is particularly evident in the transition of the Carbon Border Adjustment Mechanism (CBAM) into its decisive phase, accompanied by upcoming requirements under the new Ecodesign Regulation and the revised EU Packaging Regulation, both of which will gradually take effect from 2026 onwards.

From 2026, CBAM moves beyond reporting obligations. For certain CO₂-intensive goods, companies will be required to purchase and pay for emissions certificates. CO₂ costs thus become a systematic component of import and customs cost calculations, directly affecting pricing, costing models and supplier selection. Customs, procurement, finance and sustainability teams must work more closely together to ensure emissions data, goods values and duties are consistently captured and properly embedded in ERP and customs systems.

At the same time, the new EU Ecodesign Regulation for Sustainable Products (ESPR) will gradually introduce expanded requirements for product design, energy and resource efficiency, reparability and recyclability. From 2026 onwards, the first product groups will be subject to concrete ecodesign requirements and digital product passports. This will directly affect product development, material selection and customs-relevant product documentation such as technical files, declarations of conformity and labelling. Customs and foreign trade teams must understand which product groups are affected and which evidence must be available at import in order to avoid delays, additional authority queries or rejections at the border. Notably, customs-relevant data such as the EORI number and TARIC code will become mandatory elements of the digital product passport.

In addition, the reform of EU packaging legislation (the future Packaging and Packaging Waste Regulation, PPWR) introduces new requirements regarding recyclability, recycled content, reuse quotas and, in some cases, specific labelling obligations. For importers, this means that packaging is no longer only a cost factor — it also becomes a compliance-critical element. Non-compliant packaging can lead to sanctions, warnings or, in extreme cases, restrictions on the sale of certain products. At the same time, data on packaging types and volumes must be recorded more precisely, requiring close coordination between customs, logistics, environmental management and, where applicable, national reporting systems. Without these interfaces, import processes risk delays or disruptions.

Those seeking a deeper dive into these developments will find a comprehensive overview in our latest Customs to Date episode, which addresses ESG-relevant changes affecting customs and foreign trade in a practical and structured way — including the EU Green Deal, the Ecodesign Regulation and the PPWR, as well as their concrete impact on customs processes. Not yet a customer? Get started today

More broadly, product-related environmental requirements, border adjustment mechanisms and transparency obligations are increasingly influencing sourcing and sales decisions. Supply chain regulations require companies to identify and address risks such as child labour, forced labour, environmental damage or human rights violations across the entire value chain — accompanied by growing documentation and reporting obligations. In practice, this significantly increases pressure to manage supply chains not only based on price, but also on risk and emissions, and to contractually secure ESG criteria far upstream.

In day-to-day foreign trade operations, this translates into:

• closer collaboration between procurement, customs, compliance, sustainability and product management to consistently implement CBAM, ecodesign and packaging requirements
• structured supplier assessments, reliable emissions and product data (e.g. materials, energy use, packaging) and clear requirements regarding data quality and documentation
• contractual obligations for upstream supply chain partners, such as providing emissions data, conformity and recycling information, or complying with defined environmental and social standards

Customs departments are directly affected as well — through additional product requirements, labelling obligations, digital product passports or import restrictions for goods that fail to meet sustainability criteria. As a result, traditional customs work and ESG considerations are increasingly intertwined. Without valid sustainability and product data, many customs and foreign trade obligations can no longer be fully met.

Opportunity perspective: Companies that integrate CBAM, ecodesign requirements and packaging law into their processes at an early stage not only reduce regulatory risk, but also gain transparency and cost control in international trade — for example through more conscious decisions regarding materials, suppliers and packaging. Because requirements, calculation methods and reporting obligations continue to evolve, continuous training becomes a key success factor: it helps keep relevant knowledge up to date and enables new requirements to be embedded into existing processes without disrupting day-to-day operations.

4. Growing Complexity

The combination of geopolitical risks, digitalisation, sustainability requirements and new legal regimes is leading to a noticeable increase in complexity. New regulations are constantly being introduced, existing ones are frequently updated, and the interdependencies between customs law, export control, tax law, environmental regulation and sanctions law are becoming more intricate.

At the same time, a structural challenge is intensifying: the shortage of skilled professionals in customs and foreign trade. Qualified customs and export control specialists are difficult to recruit, while expectations placed on existing staff continue to rise.

In practice, this means that isolated expertise and siloed knowledge are no longer sufficient. What is needed are integrated compliance approaches and the systematic embedding of knowledge within the organisation.

Key success factors include:

• clearly defined roles and responsibilities
• lean yet robust processes
• targeted qualification and continuous learning through structured training systems rather than isolated training measures

In 2026, training, documentation and regular risk assessments are no longer optional. They not only ensure compliance, but also help retain and safeguard knowledge within the organisation — even in the face of staff turnover.

5. Regulatory Changes at the Turn of the Year 2025/2026

At the turn of the year, several concrete changes came into force that further reinforce the trends outlined above. Of particular relevance are the updates to the Combined Nomenclature (CN 2026) and the national goods classification. New, amended or deleted tariff codes directly affect customs declarations, statistical reporting and internal master data.

In addition, there have been targeted changes to trade policy measures, including:

• new or adjusted anti-dumping and countervailing duties
• specific provisions for energy-related, environmental or high-technology products
• updates in the sanctions and export control environment

The turn of the year therefore represents a sensible opportunity to review tariff classifications, update processes and properly document reclassifications.

Conclusion: 2026 Requires Strategic Foresight

In 2026, customs and foreign trade professionals need more than technical expertise. Strategic thinking, cross-functional collaboration and a willingness to continuously evolve organisations, systems and processes are essential.

Companies that actively address the 5 key trends — geopolitical risks, digitalisation, sustainability, rising complexity and regulatory change — can reduce risk, gain planning certainty and leverage opportunities in international trade more effectively.

This is exactly where Customs to Date comes in. Instead of isolated training sessions or retrospective annual updates, you receive continuous, practice-oriented updates throughout the year — precisely when regulations, sanctions, EU reforms or interpretations change.

Designed as a continuous digital training solution, Customs to Date offers:

• audit-proof documentation of participation as reliable evidence for audits, inspections and internal controls
• monthly updates on customs law, export control, sanctions, EU customs reform and trade policy measures
• expert analysis by specialised practitioners, not generic overview content
• digital, asynchronous access, ensuring that content is available and traceable at any time

Not just staying informed, but remaining consistently capable of acting — even in a year like 2026, where rules, risks and requirements evolve faster than traditional training models can keep pace.