Import Regulations 2026: Tariffs & New EU Rules

Anyone importing from China or other third countries into the EU faces the densest bundle of regulatory changes in years in 2026. The 150-euro customs exemption is being abolished, the CBAM carbon border mechanism enters its definitive phase, the deforestation regulation is postponed again — and in the background, the most far-reaching reform of EU customs law since 1968 begins. For procurement, the message is clear: understanding the new import regulations early prevents delays at the border and unbudgeted costs.

In brief: From 1 July 2026 the 150-euro exemption for low-value consignments from third countries ends; a transitional flat duty of 3 euros per parcel applies. CBAM enters its definitive phase on 1 January 2026, but chargeable certificates only need to be bought from 1 February 2027 — 2026 is the year of data collection. The EUDR is postponed to 30 December 2026, and the GPSR makes the importer the liable "responsible person" for direct imports. This article puts every change in context and shows what to do now.

What are the 2026 import regulations?

Import regulations are the entirety of the legal requirements governing whether and how goods from third countries may enter the EU single market. They form the binding framework for every import — from the order with the manufacturer to release into free circulation.

In terms of content, four groups can be distinguished:

• Tariff provisions – customs duties, import VAT and other levies, based on the goods' tariff classification (HS code) and country of origin.

• Product-related rules – safety, conformity and labelling requirements such as CE marking or the GPSR.

• Procedural obligations – customs declaration, entry summary declaration via ICS2, and the accompanying shipment documentation.

• Environmental and sustainability requirements – such as the CBAM carbon border mechanism or the EUDR deforestation regulation.

The legal basis is the Union Customs Code (UCC), supplemented by EU regulations for specific goods groups. What makes 2026 special: several of these building blocks change in parallel and in stages — a concentration importers have not seen for years. Anyone sourcing from third countries is directly affected.

Why do the new import regulations 2026 matter for procurement?

Import regulations are not bureaucratic trimmings — they act directly on three core variables of every supply chain: cost, time and liability. A misclassified tariff makes an entire order series costlier, an incomplete pre-arrival declaration keeps the container stuck at the port, and missing product conformity can lead to recalls and personal liability.

On top of that, the 2026 changes shift the competitive landscape: those who relied on duty-free direct imports lose that advantage, while those who clear customs cleanly gain ground. The rules are therefore best understood as one connected system.

The crucial point here is not to confuse the deadlines — with CBAM, for example, the binding start and the actual payment obligation are a full year apart. The overview below shows the central dates for importers:

What does the end of the 150-euro customs exemption mean?

The new import regulation with the greatest impact concerns low-value consignments. Until now, imports worth up to 150 euros were exempt from customs duties — a rule used intensively by Asian direct sellers. According to the European Commission, around 4.6 billion such consignments entered the EU in 2024, roughly 91 percent from China (European Commission, 2025).

The Council of the EU gave final approval to the abolition on 11 February 2026, as part of the comprehensive EU customs reform. From 1 July 2026, consignments under 150 euros are therefore subject to duty; as an interim solution — until the EU Customs Data Hub takes over — a flat duty of 3 euros per consignment applies.

For classic B2B importers, who already handle larger volumes as full-container loads (FCL), the direct burden is minor. The real effect is structural: the advantage of duty-free direct imports disappears, and professionally cleared supply chains gain attractiveness.

CBAM 2026: do importers have to pay now?

The carbon border adjustment mechanism (CBAM) is where most misunderstandings circulate. It is often said CBAM "costs money from 2026" — but that falls short. On 1 January 2026 the transitional reporting phase ends and the definitive phase begins: importers of affected goods must register as authorised CBAM declarants and calculate the embedded emissions (European Commission). But the chargeable certificates need not be bought until 1 February 2027. So in 2026 you pay nothing yet — you calculate.

The goods groups covered by CBAM

CBAM covers emission-intensive goods: iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. A simplification adopted in autumn 2025 (Regulation (EU) 2025/2083) introduced a de-minimis threshold: anyone importing less than 50 tonnes per year is fully exempt from all CBAM obligations — except for hydrogen and electricity. According to the Commission, this exempts around 90 percent of importers while still covering some 99 percent of relevant emissions.

This yields a clear course of action: anyone sourcing affected materials should start now to obtain reliable emissions data from suppliers — what you pay in 2027 depends on your 2026 imports and the quality of their documentation. Those below the 50-tonne threshold should document that fact verifiably.

In our Far East procurement practice, we find that Chinese suppliers of steel and aluminium products are often not yet able to provide reliable Scope 3 emissions data. Building the requirement into RFQ documents and supplier briefings now means at least a year's head start over competitors — and a stronger negotiating position when certification costs fall due in 2027.

GPSR: when the importer becomes the liable party

The EU General Product Safety Regulation (GPSR, Regulation (EU) 2023/988) has applied since 13 December 2024. Beyond the much-discussed labelling rules, it contains a mechanism decisive for procurement: every product needs a "responsible person" established in the EU. If none is — the standard case for direct imports from China — the importer itself becomes the responsible person (EU Access2Markets).

This shifts liability noticeably: the importer bears responsibility for technical documentation, traceability, labelling and cooperation with market surveillance authorities, up to and including recalls. For supplier selection this is a concrete lever — a supplier who provides an EU authorised representative directly reduces your legal risk. A careful incoming goods inspection and complete conformity documentation thus become not optional extras but a liability duty.

In our sourcing projects in the Far East, we regularly find that suppliers are unfamiliar with the EU authorised representative requirement or immediately say they cannot meet it. Raising this question only after a shipment is held at customs wastes time. We recommend making the EU authorised representative a binding qualification criterion — ideally before the first sample order.

What role do US tariffs play for procurement in Europe?

Trade-policy tensions between the US and its partners affect European supply chains — usually indirectly. Under the EU-US framework agreement of August 2025, a rate of 15 percent (MFN plus surcharge) applies to most EU goods imports. Steel, aluminium and copper are excluded and remain subject to a 50 percent Section 232 tariff (Congressional Research Service, IF13107). For passenger cars, the US tariff on EU vehicles fell from 27.5 to 15 percent.

For an importer sourcing in China, the effect is indirect but real: tighter US-China tariffs steer Chinese overcapacity toward the EU market, influencing prices and availability of entire product groups — one of the drivers behind the European customs reform. A proper total-cost calculation should factor in such second-round effects; our article on the total cost of ownership in procurement shows how to fold tariffs and levies into a robust cost calculation.

The EU customs reform: the bigger picture

Behind the deadlines stands the most comprehensive reform of EU customs law since 1968. Its core elements: a new EU Customs Authority (EUCA) in Lille and the central EU Customs Data Hub, which will replace the national IT systems step by step. For e-commerce goods the Data Hub becomes mandatory from 1 July 2028; for all other goods movements, by 2034 (European Commission, EU Customs Reform).

The switch to the ICS2 safety and pre-arrival declaration system is already complete: since 1 September 2025 it has been the sole system for entry summary declarations across all transport modes. Importers and logistics providers must transmit safety data in full in advance — incorrect or missing information causes delays. In a just-in-time procurement setup, such delays can halt an entire production line. How closely customs clearance and transport planning are linked becomes especially clear with ocean freight from China to Germany, where pre-arrival declaration and documentation determine smooth transit times.

What should importers do now?

The new import regulations boil down to a manageable list of priorities for 2026:

• Check CBAM exposure — Do you import steel, aluminium, cement, fertilisers, hydrogen or electricity, and are you above or below the 50-tonne threshold? Start collecting supplier emissions data in 2026.

• Clarify the responsible person — For every imported product: is there an EU authorised representative, or are you liable yourself under the GPSR? This question belongs in every supplier evaluation.

• Adjust your low-value consignment strategy — anyone relying on duty-free direct imports under 150 euros should recalculate from July 2026 and switch to consolidated shipments.

• Secure ICS2 and master-data quality — complete, correct pre-arrival data prevents border delays.

• Keep an eye on sourcing markets — Trade-policy shifts change prices and availability; knowing your procurement markets creates alternatives.

Frequently asked questions (FAQ)

How high is the import duty from China?

There is no flat rate: it depends on the goods' tariff classification (HS code) and origin. Many consumer and industrial goods sit in the low single digits to mid-range percentages, some are duty-free, and the binding reference is the customs administration's electronic tariff (EZT-Online in Germany). Import VAT (19 percent in Germany) is added.

Who pays the customs duty on imports?

In principle the declarant owes the import levies — usually the importer. Which costs each party bears depends on the agreed Incoterms — for example DDP, where the seller assumes them.

Does the GPSR also apply to B2B trade?

The GPSR targets consumer products — including those reaching the market via wholesale or B2B channels but usable by consumers. Purely industrial and capital goods for exclusively commercial use generally fall under their own sectoral rules, so classify each product individually.

Who registers for CBAM?

From 2026, CBAM goods may only be imported by authorised CBAM declarants. An EU-established importer applies for that status itself — in Germany, with the German Emissions Trading Authority (DEHSt); if the importer is based outside the EU, the indirect customs representative takes on the declarant role. An external service provider can support data collection and filing, but carries the legal responsibility only if it is that customs representative.

What happens if import regulations are breached?

Consequences range from subsequent collection of unpaid duties and import VAT, through fines, to goods being held or destroyed at the border. Where product safety is lacking, recalls and the responsible person's liability follow — clean documentation is the best protection.

Summary: Understanding import regulations 2026 cuts costs and risk

Import regulations are not an end in themselves — they determine cost, time and liability in your supply chain. This is exactly where we are at home as process specialists: for over 30 years, Line Up has handled procurement from China and the Far East, from supplier qualification through compliant customs clearance to delivery. With our own office on site and access to 70% of the relevant Far East manufacturers, we combine market knowledge with reliable execution.

Would you like to make your import processes fit for 2026 and see which new rules affect your product groups? Arrange a no-obligation consultation with Line Up — we analyse your supply chain and show where to avoid risks and cut costs.