Regulatory Deadlines 2026\u201327
Key dates for CBAM, IEEPA, de minimis reform, Section 232 and UK customs. Missing a deadline doesn\u2019t just mean penalties \u2014 it means overpaying duty you\u2019re entitled to recover.
Next critical deadline
EU CBAM — first certificate surrender deadline \u2014 31 May 2026
30 April 2026
Past
EU CBAM Q1 2026 quarterly report due
Q1 2026 report due. Importers must report embedded emissions for all CBAM-covered goods (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen).
CBAM compliance guide31 May 2026
3 days
EU CBAM — first certificate surrender deadline
First annual CBAM certificate surrender for 2025 imports. Authorised CBAM declarants must surrender certificates matching embedded emissions. Penalties apply for non-compliance.
Prepare for certificate surrender1 June 2026
4 days
IEEPA “reciprocal” tariff reassessment window
Executive Order tariff rates under review. Importers should audit current HTS classifications and duty exposure. Rates have changed multiple times since April 2025.
IEEPA compliance guide1 July 2026
34 days
EU CBAM default value markup rises to 10%
Commission Implementing Regulation (EU) 2025/2621 applies a 10% markup on default emissions values. Importers using default values instead of verified supplier data pay more.
1 July 2026
34 days
EU de minimis reform takes effect
EU eliminates the €150 customs duty exemption for low-value consignments. All imports from non-EU countries become subject to customs duties regardless of value. Major impact on e-commerce and direct-to-consumer supply chains.
De minimis reform guide30 September 2026
125 days
Section 232 auto parts tariff expansion
Potential expansion of Section 232 tariffs to additional auto parts and derivatives. Monitor Federal Register notices for finalised HTS codes.
Section 232 guide31 December 2026
217 days
UK–EU TCA annual customs review
Annual review of the Trade and Cooperation Agreement customs provisions. Rules of origin documentation and preferential duty claims should be audit-ready.
1 January 2027
218 days
UK CBAM goes live
UK Carbon Border Adjustment Mechanism begins under Finance Act 2025. Separate registry, separate authorised declarant framework, separate default value tables from EU CBAM.
UK CBAM readiness1 January 2027
218 days
EU CBAM default value markup rises to 20%
The penalty for relying on default emission values increases from 10% to 20%. Verified supplier data becomes increasingly financially advantageous.