Regulatory Deadlines 2026–27
Key dates for CBAM, IEEPA, de minimis reform, Section 232 and UK customs. Missing a deadline doesn't just mean penalties. It means overpaying duty you're entitled to recover.
Next critical deadline
UK CBAM goes live — 1 January 2027
30 September 2026
Past
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
84 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
85 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
85 days
EU CBAM default value markup rises to 20%
The markup on default emission values increases from 10% to 20%. Verified supplier data becomes increasingly financially advantageous.
30 September 2027
357 days
EU CBAM: first certificate surrender deadline
First annual CBAM certificate surrender covering 2026 imports. Authorised CBAM declarants must surrender certificates matching embedded emissions for the full 2026 calendar year. Penalties apply for non-compliance.
Prepare for certificate surrender