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
EU CBAM Q2 2026 quarterly report due — 31 July 2026
1 July 2026
Past
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 guide31 July 2026
21 days
EU CBAM Q2 2026 quarterly report due
Q2 2026 quarterly CBAM report due. Default values under CIR 2025/2621 carry a 10% markup throughout 2026. Pursuing verified supplier data reduces both the markup and the underlying emissions figure.
CBAM compliance guide30 September 2026
82 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
174 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
175 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
175 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
447 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