Dear Reader,

The start of 2026 has confirmed what many customs professionals have long felt: we are no longer dealing with isolated regulatory changes, but with a constant state of adjustment. The jurisdictions under the Customs Compliance & Risk Management spotlight - the EU, the UK, the US and Ukraine - are seeing their customs and trade frameworks evolve under pressure from geopolitics, digitalisation, sustainability goals and wartime challenges. The news updates in this issue clearly reflect this reality. Tariff shifts, classification changes, the expansion of CBAM obligations, enforcement-driven procedural requirements, and other developments are no longer merely 'technical background noise', but rather factors that directly influence business decisions and compliance strategies.

At the same time, several articles in this issue emphasise that the real challenge lies in translating legislation into practice. Understanding how CBAM document codes are applied in practice, who ultimately bears CBAM liability, and how legal provisions should be interpreted often determines whether or not compliance is successful.

Country-specific articles, including discussions on centralised clearance and deferred payment authorisations in Germany and the application of Procedure 42 in France, demonstrate that organisational design and authorisation management are just as important as legal interpretation.

Beyond traditional rules and procedures, the articles also explore how the customs function itself is changing. The articles deal with professional development, future skills and the evolving role of customs teams. Among the ideas put forward is the provocative one of "making customs sexy" by increasing the attractiveness of the profession.

Looking ahead, contributors examine how artificial intelligence can simplify compliance with international sanctions regimes. In an environment of expanding trade restrictions and growing enforcement expectations, the ability to combine regulatory knowledge with smart technological tools will be key to effective compliance.

With this issue, the Customs Compliance & Risk Management team aims to support practitioners working at the intersection of law, operations, and strategy by helping them to manage current risks and prepare for future challenges.

Dr Ilona Mishchenko,
Member of the Editorial Board

US customs tariff news: December 2025