UK update: CDS, CBAM and beyond
Arne Mielken
Managing Director, Customs Manager Ltd., United Kingdom of Great Britain and Northern Ireland
Published 08 Apr 2026
A UK customs update for trade compliance professionals, covering the latest Customs Declaration Service (CDS) developments and a detailed briefing on the upcoming UK Carbon Border Adjustment Mechanism (CBAM).
Topics covered
- Customs Declaration Service (CDS) release 510 and the recent declaration rejections caused by changed preference and origin data requirements
- New mandatory trailer reference number requirement under GVMS (Goods Vehicle Movement System)
- The CDS Data Report Service and how it supports audit and compliance via the EORI number
- Border fundamentals: ICS2 versus GB safety-and-security declarations, pre-notification systems, and Community Service Providers (CSPs)
- The UK-EU Sanitary and Phytosanitary (SPS) agreement and the challenge of export health certificates
- The EU customs reform, including the new European Customs Authority (EUCA) and the removal of the customs de minimis threshold
- UK trade agreement developments, including the UK-India Free Trade Agreement
- HMRC's evolving Online Trade Tariff and "My OTT" service
- UK CBAM: scope, sectors, thresholds, calculation method and reporting timeline, and how it compares with the EU's CBAM
For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.
Please note that this summary was generated using AI, based on the recording and available slides.