Dear Reader,

A historic agreement to reform the EU Customs Union has been reached. What began as a bold vision is steadily taking practical shape, and those who have driven it forward can take justified pride in achieving such a significant milestone. Lille in France has been selected to host 250 officials of the new EU Customs Authority, which will oversee the EU Customs Data Hub and coordinate the harmonisation and standardisation needed for EU customs to operate as one.

For participants across the international supply chain, this transformation presents a unique opportunity to rethink customs-related processes, making them more effective, competitive and future-proof. In this issue, we offer a glimpse into these developments, including an overview of Italy’s new customs IT platform project and an exploration of the growing role of artificial intelligence in international trade compliance research. Readers seeking broader perspectives on the reform will also find valuable insights from two associations: the European Shippers’ Council in Brussels and PIFFA in Poland.

Another area of significant development within the EU is the Carbon Border Adjustment Mechanism (CBAM). With the pricing of CBAM certificates expected to be announced soon and practical questions beginning to settle, attention is shifting towards compliance in greater depth. We examine the key considerations for customs brokers navigating this evolving framework.

On the global stage, the forthcoming HS 2028 revision stands out. A total of 299 sets of amendments have been introduced. In this issue, we review the principal changes and discuss how businesses should prepare. Companies can already begin assessing potential impacts on their goods. At the same time, it is important to recognise that not all countries will implement HS 2028 simultaneously; accordingly, changes should not be applied automatically across all trade flows.

To illustrate current classification challenges, we highlight a court decision involving an importer who had obtained advance authorisation to classify all components of a single project under one HS code, only for the customs authority later to exclude high-value transformers and seek approximately €400,000 in duties under a separate
heading.

Further topics include challenges with CERTEX at the Lithuanian port and issues faced by US importers in reclaiming duties following the end of IEEPA tariffs.

Wishing you an insightful read,
Enrika Naujokė

US customs tariff news: February 2026