What Importers Must Know in 2026: Key Changes, Risks & Opportunities

Why 2026 Matters for Importers

The customs landscape continues to evolve rapidly, and 2026 is shaping up to be a pivotal year for UK importers. With new border controls, updated digital systems, shifting trade agreements, and increased HMRC scrutiny, businesses must stay ahead of the changes to avoid delays, penalties, and unnecessary costs.

This guide highlights the essential things importers need to know in 2026 — and how to prepare for a more regulated, data‑driven customs environment.

1. Full UK Border Controls Are Now in Force

By 2026, the UK has implemented the final phases of its post‑Brexit border strategy. Importers must now comply with:

• Full customs declarations for EU goods
• Sanitary & Phytosanitary (SPS) checks for food, plants, and animal products
• Safety & Security (ENS) declarations for EU imports
• Increased documentary and identity checks

Impact:
More paperwork, more checks, and greater risk of delays if documentation is incomplete.

What to do:
Ensure suppliers understand the new requirements and provide compliant documents every time.

2. CDS Is Fully Established — and More Complex

The Customs Declaration Service (CDS) is now the UK’s sole customs platform. Importers must be comfortable with:

• Data element (DE) structures
• Additional procedure codes (APCs)
• Detailed valuation breakdowns
• Updated document codes
• Real‑time financial dashboards

What to do:
Review your internal processes and ensure your customs agent is fully CDS‑competent.

3. Rules of Origin Are Under Greater Scrutiny

HMRC is increasing checks on preferential origin claims under trade agreements.

Importers must ensure:

• Supplier statements of origin are valid
• Rules of origin are genuinely met
• Evidence is retained for audit
• HS codes are correct and consistent

What to do:
Audit your origin documentation — incorrect claims can lead to duty reclaims and penalties.

4. More HMRC Compliance Audits

HMRC is focusing on:

• Classification accuracy
• Valuation compliance
• Origin claims
• Duty relief usage
• Record‑keeping standards

Businesses using IP, OP, RGR, TA, or warehousing face even closer scrutiny.

What to do:
Prepare for audits by maintaining complete, organised records for every shipment.

5. Duty Relief Schemes Are More Valuable Than Ever

With rising global costs, duty relief schemes can significantly reduce import expenses.

Key schemes importers should understand in 2026:

• Inward Processing (IP)
• Outward Processing (OP)
• Returned Goods Relief (RGR)
• Temporary Admission (TA)
• Customs Warehousing
• Tariff quotas
• Preferential duty rates under FTAs

What to do:
Review your supply chain to identify where reliefs can reduce costs.

6. Port Congestion and Delays Remain a Risk

Despite improvements, UK ports still face challenges:

• Seasonal congestion
• Weather‑related disruption
• Increased checks on EU goods
• Haulier shortages
• Documentation errors

What to do:
Submit declarations early, communicate clearly with hauliers, and understand port‑specific requirements.

7. Digitalisation Is Accelerating

2026 brings increased adoption of:

• Digital customs documentation
• Electronic certificates
• Automated risk‑based checks
• Integrated supply chain platforms

Importers who embrace digital tools will see faster clearance and fewer errors.

What to do:
Digitise your documentation and integrate with your customs agent’s systems.

8. Sustainability and Compliance Are Becoming Linked

Environmental regulations are influencing customs processes, including:

• Carbon border adjustment mechanisms (CBAM‑style rules)
• Stricter product safety and compliance checks
• Increased reporting requirements

What to do:
Ensure your supply chain meets environmental and product‑safety standards.

9. Supplier Compliance Is Now Critical

More delays and penalties in 2026 are caused by supplier errors than importer errors.

Common issues:

• Incorrect invoices
• Missing origin statements
• Wrong HS codes
• Incomplete packing lists
• Non‑compliant certificates

What to do:
Provide suppliers with a clear documentation template and audit them regularly.

10. Importers Must Be More Proactive Than Ever

2026 rewards businesses that:

• Plan ahead
• Understand customs rules
• Use duty reliefs
• Maintain strong documentation
• Communicate clearly with suppliers and hauliers
• Work with knowledgeable customs partners

Proactive importers avoid delays, reduce costs, and stay compliant.

How We Help Importers Succeed in 2026

We support businesses with:

• Fast, accurate CDS declarations
• HS code classification
• Duty relief advice and applications
• Supplier documentation checks
• Transit (T1) documents
• Port‑specific guidance
• Compliance and audit preparation
• Ongoing customs support

Our goal is simple: smooth, compliant, cost‑effective importing in 2026 and beyond.

Explore More in Our Knowledge Hub

You can also read:

• Importer Checklists
• Understanding Duty Relief Schemes
• How to Speed Up Customs Clearance
• Post‑Brexit Customs Advice
• Customs Glossary

If you want help preparing your business for importing in 2026, our customs specialists are ready to support you.

Get in touch for expert customs guidance and strategic import planning.