Regulatory updates

Gibraltar is a British Overseas Territory located at the southern tip of Spain. It operates under its own legal and regulatory framework and is considered a separate customs and regulatory jurisdiction from both the United Kingdom (UK) and the European Union (EU).

On April 1, 2026, the Council of the European Union approved the signature and provisional application of the Agreement between the European Union and the United Kingdom in respect of Gibraltar.

The Agreement establishes a specific framework governing the movement of persons and goods between Gibraltar and the European Union and represents a significant step towards enhanced customs cooperation between Gibraltar, Spain and the European Union.

A key objective of the Agreement is to facilitate the movement of goods between Gibraltar and the European Union while safeguarding the integrity of the EU Customs Union, the Single Market and the financial interests of the European Union.

The transitional phase of the Agreement starts on July 15, 2026, pending completion of the formal ratification procedures.

• Customs declarations, customs controls and customs compliance obligations remain in place.
• The Agreement introduces specific customs arrangements for trade between Gibraltar and the European Union pending the full implementation of the future customs union framework.

• The EU-UK Agreement in respect of Gibraltar enters into provisional application on July 15, 2026.
• Customs formalities, customs controls and compliance obligations will continue to apply during the transitional period.
• Goods in free circulation moving between Gibraltar and the EU customs may benefit from duty-free treatment under the arrangements established by the Agreement.
• Gibraltar continues to be treated as a separate customs territory during the transitional phase and remains outside the EU Customs Union until the future customs union framework is fully implemented.
• Imports into Gibraltar from third countries remain subject to applicable customs duties, trade policy measures and import requirements.
• EU Free Trade Agreements (FTAs), preferential origin arrangements and tariff quotas do not automatically extend to Gibraltar as a result of the provisional application of the Agreement, unless and until specific arrangements are agreed.
• Existing UK-Gibraltar trade arrangements remain in force during the transitional period.
• The Agreement represents the first step towards the future implementation of the EU-Gibraltar customs union framework.

European Commission – Commission adopts proposals for the signing, provisional application and conclusion of the EU-UK Agreement in respect of Gibraltar

Council of the European Union – EU-UK relations: Member States greenlight EU-UK deal on Gibraltar

Spanish Customs (AEAT) – Customs Aspects of the EU-UK Agreement in relation to Gibraltar

Government of Gibraltar – Technical Notice: Basic Features of the Customs Union Between Gibraltar and the EU

On January 17, 2026, the EU (on behalf of its 27 Member States) and the Mercosur bloc (Argentina, Brazil, Paraguay, Uruguay) formally signed:

1. EU–Mercosur Partnership Agreement (EMPA), which covers political dialogue, economic cooperation, and broader institutional provisions; and
2. Interim Trade Agreement (iTA), which covers trade provisions.

Both sides have agreed to reduce tariffs on a range of goods, increase market access, and streamline customs procedures. The agreement will cut tariffs on approximately 91% of EU goods and 95% of Mercosur goods over a period of 10 to 15 years. In addition, both sides have agreed to remove barriers to cross-border trade in services, notably for digital and financial services.

The iTA reflects the trade and investment liberalisation pillar of the EMPA and will act as a standalone agreement until the full partnership agreement enters into force.

Note: Bolivia joined Mercosur in 2024 and may accede to the agreement in the future.

On May 1, 2026, the EU-Mercosur Interim Trade Agreement (iTA) entered into provisional application. It will remain in force until the EMPA enters into effect.

The iTA paves the way for:

• Tariff reductions
• Opens access to new markets
• Enables better trade terms in key sectors such as agriculture, automotive, pharmaceutical and chemicals

It also includes provisions on:

• Investment facilitation
• Removal of barriers to cross-border trade in services, especially digital and financial services
• Government procurement, which will allow EU companies to access public tendering processes in Mercosur countries

Rules of origin

Chapter 3 of the iTA on Rules of Origin and Origin Procedures sets the framework for determining if a product originating in the EU or Mercosur may benefit from preferential tariff treatment when imported into the other territory. Under Article 2.4, import duties are eliminated or reduced for goods that comply with the rules of origin. Article 3.16 states that the request for preferential tariff treatment will be based on a communication about the origin.
 

Impact on FedEx customers

1. Assess product eligibility: Review Harmonised System classification and whether the products qualify for preferential tariff treatment.
2. Assess rules of origin applicability: Review sourcing and manufacturing processes, ensuring the required statement of origin and that supporting documentation is available.
3. Update your internal systems and documentation: Ensure customs documentation includes origin statements — these will need to be provided to FedEx at the time of shipping, or there will be delays at destination at the time of import clearance.

When completing the statement on origin in accordance with the format laid down in Annex 3-C, exporters from the Mercosur countries must always indicate, regardless of the value of the consignment, their national exporter registration number, as follows:

What happens next — EMPA

The EMPA will require ratification as per the domestic legal requirements of each bloc and its member countries before it can fully enter into force. The EU and Mercosur have commenced their respective ratification procedures. Full ratification is expected to take several years, if not longer.

• EC — Provisional Application Begins 1 May 2026 (guidance)
• EC — EU-Mercosur ITA Guidance on Rules of Origin (31 pages)
• Spain — National Customs Authority Guidance on iTA
• Dutch Customs — Communication No. 33 on EU-Mercosur iTA
• EC — Agreement to Provisionally Apply from 1 May 2026
• EC — EU-Mercosur Agreement Factsheet
• EC — Q&A on the EU-Mercosur Partnership Agreement
• EC — Text of the Agreement

In 2023, the European Union (EU) introduced a Carbon Border Adjustment Mechanism (CBAM), a tool to put a price on carbon emitted during the production of carbon-intensive goods that are entering, being imported into the EU.

This is part of the EU objective to reduce greenhouse gas (GHG) emissions by at least 55% by 2030 (compared to 1990 emission levels). It aims to prevent the risk of carbon leakage to fight climate change.

Carbon leakage occurs when companies based in the EU move carbon-intensive production abroad to countries with less stringent climate policies, or when EU products get replaced by more carbon-intensive imports.

CBAM aims to ensure the carbon price of imports of certain goods into the EU is equivalent to the carbon price of EU domestic production. As a result, importers of the goods in scope (see below) have to comply with specific obligations, including the reporting of information about the emissions embedded in the transported goods, and at a certain stage, the purchasing of certificates to account for these emissions.

The mechanism will initially apply only to imports of a selected number of goods and selected precursors at high risk of carbon leakage, including:

• iron
• steel
• cement
• fertilizers
• aluminum
• hydrogen
• electricity generation

See the References section below for the list of regulations and guidance documents.

On May 10, 2023, the European Parliament and the Council of the European Union adopted the final CBAM Regulation, which is being implemented in 2 phases:

Transitional period (2023-2025)
The CBAM obligations entered into force with a transitional phase that ran from October 1, 2023, until December 31, 2025, during which the affected importers were required to quarterly report the emissions embedded in the goods imported over that period and any third-country carbon price effectively paid, if any.

Definitive phase (as of 2026)
From 2026, the definitive period of the CBAM applies. That means that from January 1, 2026:

• EU importers or their indirect customs representatives importing more than the single mass-based threshold of 50 tons of CBAM goods into the EU will have to apply for the status of authorized CBAM declarants.
• They will buy CBAM certificates from the national authorities in their country of establishment. The price of the certificates will be calculated based on auction price of EU ETS allowances expressed in €/ton of CO2 emitted, as a quarterly average in 2026 and as a weekly average from 2027 onwards.
• EU importers will declare the emissions embedded in their imports and surrender the corresponding number of certificates each year.
• EU importers who can prove that a carbon price has already been paid during the production of the imported goods, can deduct the corresponding amount from their CBAM certificate.

• The EU importers or their representatives will have to register with national authorities, from whom they will be able to purchase the CBAM certificates.
• EU importers will purchase carbon certificates equivalent to the carbon price that would have been paid if the products were manufactured in accordance with the EU carbon pricing regulations, however if a non- EU producer can prove that they have already paid a price for the carbon used in the production of the imported goods in the country of manufacture, the EU importer can deduct the corresponding cost in full.
• Importers of CBAM goods will be required to declare as of 2027 the quantity of goods and emissions incorporated in them into the EU in the previous year.
• EU importers will have to surrender the CBAM certificates they purchased in advance.

• If FedEx is acting as customs representative in direct mode:
  • If the importer has a CBAM account number, they must refer to the “CBAM – Account Number Submission Form” page on fedex.com.
  • If the importer does not communicate their CBAM account, FedEx will consider they are not reaching the annual single mass-based 50 tons threshold and will clear the shipments based on that assumption, applying the customs rules linked to it.
• If FedEx is acting as customs representative in indirect representation mode, there are two possible options:
  • If the importer is an EU-established company:
    • FedEx will not act as a CBAM declarant for the CBAM import goods.
    • If the importer has a CBAM account number, they must refer to the “CBAM – Account Number Submission Form” page on fedex.com.
    • If the importer does not communicate their CBAM account, FedEx will consider they are not reaching the annual single mass-based 50 tons threshold and will clear the shipments based on that assumption, applying the customs rules linked to it.
  • Non-EU established company:
    • FedEx will not act as a CBAM declarant for non-EU established companies.
    • Non-EU established companies will have to choose a third party broker for the clearance of their goods.

Further useful information and guidance documents can be found on the EU Commission CBAM dedicated page.

EU Commission CBAM dedicated page
https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en

References: Regulation (EU) 2023/956 of the European Parliament and of the COUNCIL of 10 May 2023 establishing a carbon border adjustment mechanism, as amended:

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02023R0956-20251020
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32023R0956

List of products involved can be found in annex 1 from the above regulation.

List of countries and territories outside of scope of this regulation can be found in annex 3 of the above regulation.

The EU Regulation on Deforestation (EUDR) has been introduced to limit the EU market’s impact on global deforestation/forest degradation and biodiversity loss, promote deforestation-free supply chains, reduce the EU’s contribution to greenhouse gas (GHG) emissions and protect human rights and the rights of indigenous people.

Businesses trading in seven key commodities will be required to prove that these goods/products do not originate from recently deforested areas or contribute to forest degradation. Those commodities are:

• palm oil
• cattle
• soy
• coffee
• cocoa
• timber
• rubber

Products derived from those commodities (such as beef, furniture, or chocolate) are also in scope.

EUDR applies to all products placed on the market or exported from December 30, 2026. There is a longer period of transition for micro and small enterprises until June 30, 2027.

The goods in scope cannot be placed on the market or exported unless the following conditions are fulfilled:

1. they are deforestation-free
2. they have been produced in accordance with the relevant legislation of the country of production
3. they are covered by a Due Diligence Statement (DDS).

The due diligence statement should be uploaded to a European register (which the Commission will set up before the beginning of December) and should involve:

• Gathering geographic information (i.e. satellite imagery) on the plot of land the commodities were sourced from;
• Assessing the risk of non-compliance to the EU deforestation-free regulation; and
• Mitigating risks to negligible levels.

Companies who place relevant products on the market also have an obligation to communicate the reference numbers of DDSs down the supply chain to demonstrate that due diligence was performed, and that no more than a negligible risk was identified.

Any business importing or exporting these commodities from the EU: palm oil, cattle, soy, coffee, cocoa, timber and rubber. To give an idea of the breadth of scope, this will encompass everything from beef and leather to furniture and other wood or paper products including books, as well as soy flour and oil, chocolate, coffee, palm oil and its derivatives, and rubber products such as tires.

Businesses should consider the impact of the EUDR on their supply chain and prepare for the new obligations that enter into force on December 30, 2025. It is your responsibility to ensure that the items entering or leaving the EU market are not from land that has been deforested or subject to forest degradation since 31 December 2020. If such products do not comply with the EUDR, they cannot be placed on the EU market.

Once the DDS has been uploaded to the European register you must share the reference number with FedEx before placing the product on the EU market. Your shipment cannot be processed through customs unless you comply to the new regulation. 

For more information, please visit our dedicated page on Deforestation.

From 1 September 2025, due to mandated regulatory updates to all the European Aviation Security programmes, FedEx is strengthening courier pickup ID checks for international shipments collected from residential addresses¹ and unknown businesses².

The safety and security of our team members, customers, and the communities we serve remain our top priority.

• At pickup, the courier will ask to see a valid ID³ from the person handing over the shipment.
• If the ID is validated, the courier will record the check and register the name and type of document (e.g., passport, national ID, driving licence).
• If an acceptable ID is not presented or does not match with the person handing over the shipment, the pickup will be refused, and the shipment will not proceed.

Other restrictions still apply, such as international shipments that contain both battery-powered electronic devices and liquids, aerosols or gels (LAGs) in the same package. Please separate these items to avoid rejected shipments.

¹ Private individuals, for example.
² It may also affect very occasional shippers.
³ ID must include a photograph and be recognised by national authorities

Following a trade agreement announced on 27 July 2025, the EU indefinitely suspended the duties previously announced on 24 July, to be applied to the U.S. This change is effective August 5, 2025, via Regulation (EU) 2025/1727. No additional customs duties will be applied to U.S.-originating products until further notice.

If you're involved in importing U.S. goods into the EU:

• No additional ad valorem duties will be imposed
• Trade terms remain unchanged pending further negotiations

Applies to goods imported into the EU on or after August 5, 2025.

Starting 1 September, authorities will use enhanced systems to review goods descriptions. Shipments with incomplete or vague descriptions may be rejected or fines may be applied.

To support you, starting 23 August, our shipment creation systems will automatically detect missing or insufficient descriptions and display an alert. You will not be able to complete your shipping label creation until a valid description is provided.

While our tool is designed to assist you, some incomplete descriptions may still be flagged by customs authorities. To avoid this, please make sure to include the following details:

• Clear and Detailed Description of Goods in English
• Address these key questions in your description:
  • What are the goods? – Be clear and specific on the description
  • What are they made from? – Describe the material or components
  • What are the goods used for? - Explain the purpose or function of the item
• Correct HS Code when available

For further guidance, please check out the list of examples of acceptable and unacceptable descriptions of goods, provided by the EU Commission.

Yes, this requirement applies to shipments coming into the EU but also extends to every international shipment you make.

How to provide a clear goods description
https://www.fedex.com/en-it/shipping-channel/customs-clearance/goods-description.html

On March 12, 2025, the European Commission announced increase of tariffs on certain commodities originating from the United States. The measures will be introduced in two steps:

1. First, as of April 1, 2025 the measures adopted in 2018 and 2020 will be reinstated:
   • A number of commodities will be subject to increased duty when these goods are originating from the U.S.
   • The list goes beyond steel and aluminum products and includes commodities like motorcycles, jeans, bourbon and peanut butter.
   • The full list of commodities can be found in Annex I and II of Regulation (EU) 2018/724 of May 16, 2018, as amended, and Article 1 of Regulation (EU) 2020/502 of April 6, 2020.
      

   This April 1, 2025 deadline has now been moved, see below.

2. Second, the Commission is taking steps towards additional measures to be in place as of April 13, 2025.
   • The Commission launched a two-week consultation with EU stakeholders.
   • The list of products that may be subject to possible measures has been published by the European Commission.
   • After consultation with the Member States, the adoption process will conclude and the act imposing the countermeasures will enter into force.

The reinstatement of the first round of tariffs on certain U.S. goods has been delayed from April 1, 2025 to April 15, 2025.

Timeline for implementation: April 15, 2025

Press statement by President von der Leyen with Commissioner Šefčovič on EU countermeasures to U.S. tariffs
https://ec.europa.eu/commission/presscorner/detail/en/statement_25_752

Commission Implementing Regulation (EU) 2018/724 of 16 May 2018 on certain commercial policy measures concerning certain products originating in the United States of America, as amended:

https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02018R0724-20180622

Commission Implementing Regulation (EU) 2020/502 of 6 April 2020 on certain commercial policy measures concerning certain products originating in the United States of America
https://eur-lex.europa.eu/eli/reg_impl/2020/502/oj/eng

Foot and Mouth Disease (FMD) is a highly contagious viral disease affecting cattle, sheep, pigs and other cloven-hoofed animals. It is responsible for significant economic losses and disruption to international trade in animals and products of animal origin. The World Organization for Animal Health (WOAH) grants FMD- free status for countries in which the disease is not present.

Following the FMD outbreak in Germany in January 2025, the presence of the disease has now been confirmed in Hungary and Slovakia.

On March 7, 2025, the competent authority of Hungary confirmed the outbreak of FMD in heifers in dairy cattle holding in Győr-Moson-Sopron country in Kisbajcs, near the Hungarian-Slovakian border.

On March 21, 2025, the competent authority of Slovakia confirmed 3 outbreaks of FMD in establishments in district Dunajská Streda, Trnavský region, near the Hungarian border. On March 25, 2025, another instance has been confirmed by Slovakian authorities, making the total of 4 cases in the country.

Protection and surveillance zones as well as other emergency measures have been implemented by the authorities of both countries in line with national and European Union (EU) regulations.

Countries worldwide, including the EU Member States have introduced preventative measures relating to products originating in and exported from Hungary and Slovakia. These include restrictions on import of specific products from affected countries with immediate effect due to the FMD outbreak.

Exporters in Hungary and Slovakia are recommended to enquire about the current restrictions, via the importer, at the veterinary authority responsible for the destination.

Importers worldwide should consult their authorities on the latest developments and requirements as these can change very quickly.

Important to remember that there are some commodities prohibited from FedEx network in any case (unless specific exceptions apply):

1. Live animals
2. Animal carcasses, insects and pets
3. Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.

Please check each country’s list of specific prohibitions on top of the above:

• FedEx.com

Timeline for implementation: March 7, 2025

Chronology of main events and list of decisions adopted by the European Commission

https://food.ec.europa.eu/document/download/9e0e4403-0ddf-409a-899d-c0c445de8c51_en?filename=ad_control-measures_fmd_chron_hu-sk-20250307.pdf#:~:text=This%20document%20summarises%20basic%20information%20on%20the%20outbreaks,action.%20It%20focuses%20on%20the%20animal%20health%20aspects

Commission Implementing Decision (EU) 2025/613 of 24 March 2025 concerning certain emergency measures relating to foot and mouth disease in Hungary and repealing Implementing Decision (EU) 2025/496 (notified under document C (2025) 1898)
https://eur-lex.europa.eu/eli/dec_impl/2025/613/oj/eng

Hungarian Government webpage
https://portal.nebih.gov.hu/rszkf-kereskedelmi-informaciok

FedEx – Global Shipping Restrictions and Prohibited Items
https://www.fedex.com/en-it/shipping/international-prohibited-items.html

Regulatory Alert - Foot and Mouth Disease (FMD) Outbreak in Germany – posted on January 22, 2025
https://www.fedex.com/content/dam/fedex/us-united-states/International/upload/Foot_and_Mouth_Disease_(FMD)_Outbreak_in_Germany.pdf

French authorities are changing the conditions of screening for sealed containers transported by air which includes drums, cans and jerrycans. This affects any goods transiting through Charles de Gaulle HUB in France.

As of April 30, 2025 screening of containers of more than 5 litres by Explosive Detection Dogs (EDD) will no longer be possible in France.

A transition period is in place (from April 1, 2024 to April 29, 2025), during which EDD screening is authorised, to give customers time to find alternative solutions. However, there are steps that customers need to take now as a prerequisite to benefit from the transition period.

French authorities have created a questionnaire for exporters of drums and other airtight sealed containers. Exporters must complete the questionnaire and send it to the French authorities will then notify receipt of the questionnaire to exporters and this notification receipt must be sent to the FedEx Aviation Security team in France (fr-avsec@corp.ds.fedex.com). Upon receipt of the questionnaire, exporters will be authorized to continue shipping containers by air whatever their capacity until April 29, 2025.

In the absence of the notification of receipt of the questionnaire by French authorities, it is no longer possible for customers to ship these types of packaging containers of more than 25 litres by air from France from April 1, 2024. For containers between 5 and 25 litres they can be screened by XR equipment unless they are too dense.

Exporters have several options to continue shipping drums by air from April 30, 2025:

• Initiate the process during the transition period to become a Known Consignor (KC).
• Modify the packaging: only containers of a capacity between 5 and 25 litres that can be screened by XR equipment will be accepted from April 30, 2025. Drums will be screened individually, and dense drums will be refused.

Any business sending goods packed in hermetically sealed containers of more than 5 litres transiting in France or departing from France.

For transiting cargo the restrictions will only relate to barrels that need to be screened or re-screened in France.

We strongly encourage exporters to send in the questionnaire to French authorities to benefit from the transitional period and if necessary to apply for known consignor status.

Once French authorities have sent the notification of receipt of the questionnaire to customers, the document must be sent to the FedEx Aviation Security team in France (fr-avsec@corp.ds.fedex.com).

Effective August 21, 2024, the following changes will be implemented in Turkey:

• Simplified clearance value thresholds for individuals will be reduced from EUR 150 to EUR 30
• Tax rate will be increased from 20% to 30% for goods imported from European Union Member States
• Tax rate will be increased from 30% to 60% for goods imported from other countries

FedEx can not perform simplified clearance over values 30 EUR addressed to private individual customers. Private individuals must perform formal clearance by using an external Broker company and their import will be subject to all import regulations that apply. They may face additional import permission issues and high clearance costs, or potentially fees that will overrule the goods value.

B2C shippers must be made aware about formal clearance requirements for their shipments to Turkey to avoid getting claims from recipients.

Presidential Announcement published via official Gazette

The European Union CBAM Regulation came into force in 2023.

If you are an importer of CBAM goods into the territory of the European Union and you are established, you have a reporting obligation under the CBAM Regulation. FedEx will not take on this responsibility on an importer’s behalf.

The European Union (EU) has introduced a Carbon Border Adjustment Mechanism (CBAM) as part of its objective to reduce greenhouse gas (GHG) emissions by at least 55% by 2030 (compared to 1990 emission levels). It aims to prevent the risk of carbon leakage to fight climate change.

Carbon leakage occurs when companies based in the European Union (EU) move carbon-intensive production abroad to countries with less stringent climate policies, or when EU products get replaced by more carbon-intensive imports.

CBAM aims to ensure the carbon price of imports of certain goods into the EU is equivalent to the carbon price of EU domestic production. As a result, importers of the goods in scope (see below) have to comply with specific obligations, including the reporting of information about the emissions embedded in the transported goods, and at a certain stage, the purchasing of certificates to account for these emissions.

The mechanism will initially apply only to imports of a selected number of goods and selected precursors at high risk of carbon leakage, including:

• iron
• steel
• cement
• fertilisers
• aluminium
• hydrogen
• electricity generation

At a later stage, the EU will evaluate how the CBAM is working and whether to extend its scope to more products and services.

More details can be found on page 20 of the European Commission Guidance Document.

A transitional phase runs from October 1, 2023, until December 31, 2025. During that time, importers of CBAM goods into the EU are required to submit a report quarterly via the CBAM Transitional Registry managed by the European Commission.

The required reporting includes:

• the total quantity of each type of goods
• the actual total embedded emissions in tonnes of CO2e emissions per tonne (except for electricity)
• the total indirect emissions (calculated in accordance with the calculation method defined by implementing act)
• the carbon price already due in a non-EU country of origin for the embedded emissions in the imported goods, if any.

From January 1, 2026, onwards, importers will also have to account for the emissions embedded in the relevant imported goods by purchasing CBAM certificates which will be purchased for every CBAM good(s) imported into the EU. There will be a phase-in with increasing coverage of embedded emissions by the CBAM obligation from 2026. The full embedded emissions will only be covered from 2034 onwards.

Once the carbon pricing phase starts, for covered products in the cement, fertilisers, and electricity sectors, both direct and indirect emissions must be priced, while for covered products in the iron, steel, aluminium, and hydrogen sectors, only direct emissions must be priced.

Importers of CBAM goods into the customs territory of the EU should raise their CBAM attention and get prepared. It is their responsibility to comply with all obligations resulting from the CBAM Regulation.

Importers might be obliged to submit a report quarterly via the CBAM Transitional Registry managed by the European Commission. If that is the case, as an immediate first step they will need to register before they can submit the required details (becoming the “authorized CBAM declarant”).

When clearing CBAM goods for import as customs representative, FedEx will not carry out CBAM reporting on behalf of importers who are established in the customs territory of the EU.

We recommend that importers into the EU take the following actions now:

• Importer must first register to enable them to submit their reports
• Familiarize yourself with details and processes via the EU Commission’s CBAM dedicated page: Carbon Border Adjustment Mechanism (europa.eu)
• Review the origin and sourcing patterns of in-scope products to determine possibilities for exemptions or reductions under CBAM
• Determine data availability for the required reporting
• Check if you can improve your business and contact suppliers to reduce carbon emissions and create a more sustainable, environmentally friendly supply chain

To reduce the trade barriers and strengthen international competitiveness of Swiss companies, the Federal Council adopted a package of import facilitation measures, including the lifting of tariffs on industrial goods.

At the same time, the increase of current Swiss VAT rates for all products has been announced.

Lifting of tariffs on industrial goods:

From January 1, 2024, the tariffs on industrial goods imported into Switzerland will be lifted.

The lifting of the industrial tariffs will apply to goods under Chapters 25-97 of the Swiss Customs Tariff, with the exception of agricultural and fishery products falling into Chapters 35 and 38.

Additionally, the tariff structure for industrial products will be streamlined by removing the highly detailed breakdown currently used to levy differentiated customs duties and significantly reducing the number of existing tariff headings, which will further reduce the administrative burden.

Changes to VAT rates:

From January 1, 2024, new VAT rates will apply in Switzerland as follows:

The removal of tariffs and simplification of the Swiss Customs Tariff for industrial goods does not remove the requirement to declare and submit all relevant documents i.e., commercial invoices, authorizations etc.

All import declarations will still have to be submitted with a correct Harmonized System (HS) code for the goods imported. The nomenclature of the customs tariff will still dictate the rules of origin, levying of additional charges, and the enforcement of numerous requirements, e.g., licensing and certifications requirements.

When importing industrial products, that at the time of import are expected to remain or be consumed in Switzerland, application of Free Trade Agreements (FTAs) or the Generalised System of Preferences (GSP) will no longer be required, as non- preferential duty rates will already be set to zero.

When importing merchandise or input materials for further processing and re- export from Switzerland with application of origin cumulation, supplier’s proof of preferential origin will be required at the time of import to Switzerland.

As it is not always clear at the time of import if the product will remain in Switzerland or if it will be re- exported, it is highly recommended that a proof of preferential origin is issued for all shipments to Switzerland.

Please also be prepared for the application of the new, higher VAT rates.

Federal Tax Administration (FTA)

https://www.estv.admin.ch/estv/en/home/value-added-tax/vat-rates-switzerland.html

On January 31, 2020, the United Kingdom left the European Union and began trading on its own terms. As a result of Brexit, goods arriving in GB from the EU and the other way around must follow import, export and transit procedures. On July 13, 2020, UK Government issued the first Border Operating Model explaining how the new border with the EU will work. An essential part of this document was a chapter on rules for importing SPS products. Planned changes were meant to be introduced in stages beginning in January 2021. Due to multiple barriers, introduction of most new controls was postponed, and the government started working on a new Border Target Operating Model.

On August 29, 2023, following extensive engagement with industry, the UK Government published the Border Target Operating Model (BTOM) detailing the final set of planned controls on EU imports. The new model is designed to set out to importers, the border industry, and wider stakeholders, the processes they will need to go through in order to import goods once BTOM is implemented.

In terms of SPS goods, BTOM provides for simplified, risk-based system of biosecurity controls for imports into GB that will be:

• Tailored to the specific risks faced by the UK’s Agri-food industry and natural environment
• Implemented in a phased approach
• Providing certainty for businesses

Animals, animal products, plants, and plant products subject to biosecurity import controls will be divided into three risk categories:

• High risk
• Medium risk
• Low risk

Specific documents and inspections will be required depending on which category imported goods fall into.

The new milestones for introduction of specific documentary and physical controls, are as follows:

• 31 January 2024:
  • The introduction of health certification on imports of medium risk animal products, plants, plant products and high- risk food and feed of non- animal origin from the EU.
  • The removal of pre notification requirements for low-risk plant and plant products from the EU.
• 30 April 2024:
  • The introduction of documentary and risk-based identity and physical checks on medium risk animal products, plants, plant products and high-risk food and feed of non-animal origin from the EU.
  • Existing inspections of high-risk plants/plant products from the EU will move from destination to Border Control Posts.
  • Authorities will also begin to simplify imports from non-EU countries. This will include the removal of health certification and routine checks on low-risk animal products, plants, plant products from non-EU countries as well as reduction in physical and identity check levels on medium-risk animal products from non-EU countries.

EU exporters of any SPS products must check which risk category their goods fall into and provide relevant documentation and information to their GB importer and FedEx. Please refer to useful resources section.

Commercial invoices accompanying any SPS products must contain detailed goods description, Harmonized System (HS) codes, and indication of the risk category they fall into. Failing to include this information on the commercial invoice may result in shipment delays.

As clearly stated in FedEx’s Terms and Conditions of Carriage, the sender is responsible at their own expense for making sure goods shipped internationally are acceptable for entry into the destination country under the applicable laws and complying with all licensing or permitting requirements when applicable. FedEx reserves the right at FedEx’s sole discretion to charge sender with any penalties, fines, damages or other costs or expenses, including storage fees, resulting from an enforcement action by any competent government authority, or by sender’s failure to comply with the obligations hereby laid out.

There is no change to the current process for importing SPS goods from the EU to Northern Ireland.

Reminder: All products of animal and plant origin must travel on Priority services.

The Border Target Operating Model
https://www.gov.uk/government/publications/the-border-target-operating-model-august-2023

Summary table of risk categories for animal product imports from the EU to GB & searchable list with HS codes
https://www.gov.uk/government/publications/risk-categories-for-animal-and-animal-product-imports-to-great-britain

Summary table of risk categories for plants and plant products
https://planthealthportal.defra.gov.uk/trade/imports/target-operating-model-tom/tom-risk-categorisations/

Model Health Certificates for exports of live animals and animal products to Great Britain
https://www.gov.uk/government/collections/health-certificates-for-animal-and-animal-product-imports-to-great-britain

From January 1, 2024, all non-document shipments, outside of Value-Added Tax on e-commerce (VOEC) scheme imported into Norway will require an individual customs declaration and payment of duties and taxes regardless of their value.

At the same time, a number of measures will be introduced to strengthen the VOEC scheme.

VAT on e-commerce (VOEC) is a voluntary, simplified VAT scheme for foreign suppliers and marketplaces selling low value goods directly to consumers in Norway. The low value threshold for the VOEC scheme is set at NOK 3000.00 (currently around EUR 256.00)* excluding freight and insurance cost and any other identifiable taxes and charges.

Suppliers of low value Business to Consumer (B2C) shipments sending their goods under VOEC scheme are obliged to calculate and collect Norwegian VAT at the time of sale and account for it on a quarterly basis.

The NOK 3000.00 limit of the VOEC scheme applies per item, not per invoice or a transaction. Several products in the same shipment, with individual values of below NOK 3000.00 can still be declared under VOEC even if their combined value exceeds the value threshold.

If the value of any individual item in the shipment exceeds the NOK 3000.00 threshold, the whole consignment will not qualify for the VOEC scheme. Not all types of goods can be declared under the VOEC scheme.

The following goods are excluded:

• All types of food and beverages, including nutritional and dietary supplements that are not medicinal drugs,* *
• All goods subject to excise duties,
• Illegal goods and goods restricted under the Norwegian legislation.

*NOK to EUR exchange rate will be changing in time, so shippers are advised to check it when booking the shipment.

**Special rules apply to the import of medicinal drugs.

Import duty is not chargeable on shipments under VOEC scheme.

Foreign suppliers registered for VOEC sending B2C goods with value not exceeding NOK 3000.00 to Norway must calculate and charge the Norwegian VAT at the time of sale, and account for it to Norwegian Tax Authorities quarterly. As of January 1, 2024, senders of VOEC shipments will have to declare their VOEC identification number in the ‘Tax ID’ field of their FedEx or TNT shipping application so that it is automatically populated on the Airway Bill (AWB) and can be declared to Norwegian authorities at importation.

Missing VOEC number on the AWB may result in shipment delays and double taxation, as the Norwegian importer will be charged VAT at importation.

VAT on E- commerce- VOEC
https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/

Sending goods under the VOEC scheme
https://www.skatteetaten.no/en/business-and-organisation/vat-and-duties/vat/foreign/e-commerce-voec/sending-goods-under-the-voec-scheme/

In response to the conflict in Ukraine that began in February 2022, the European Union (EU), United States (U.S.), United Kingdom (UK) and other countries globally have initiated comprehensive sanctions against Russia and Belarus.

While all FedEx services in Belarus and Russia continue to be suspended until further notice without exception, it is important to be aware of some of the newly adopted restrictive measures.

The U.S., EU and other countries in the region including UK, Norway and Switzerland have issued an import prohibition on certain products originating in Russia (‘’made in’’).

Additionally, as of September 30, 2023, the EU, UK, Norway and Switzerland have prohibited the import of iron and steel products processed in a third country incorporating iron and steel products originating in Russia.

The EU is taking a phased approach for inputs of certain HS codes falling within this prohibition:

• From September 30, 2023: products of iron and steel of Annex XVII containing inputs of iron and steel of the list other than those of CN codes 7207 11,7207 12 10, or 7224 90. This is, iron and steel products with inputs made in Russia falling under these three codes are not prohibited yet.
• From April 1, 2024: iron and steel products with inputs made in Russia falling under CN code 7207 11 are prohibited; and
• From October 1, 2024: iron and steel products with inputs made in Russia falling under CN codes 7207 12 10 or 7224 90 are prohibited.

The UK is not offering a transitional period and all HS codes in scope are included from September 30.

At importation of such iron and steel products, importers must provide evidence of the country of origin of the iron and steel inputs used for the processing of the product in a third country. The purpose is to confirm that the items or their inputs did not originate in Russia.

The approach of customs authorities on this requirement differs from country to country, and it is still subject to review and potential changes. Whereas some national customs authorities only accept the Mill Test Certificate (MTC), others will also accept alternative documents like certificates of origin or the sender’s statement included on the commercial documents relating to specific shipments.

For countries accepting a compliance declaration in the commercial invoice, a possible text to be provided is:

We hereby confirm that goods shipped with AWB _____________________are not subject to the prohibitions set out in Article 3g (1) (d) of Council Regulation (EU) 2023/1214 of 23 June 2023 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia's actions, which destabilize the situation in Ukraine, and no primary materials of Russian origin, as regulated here, are used.

Anyone in the EU, UK, Norway and Switzerland importing iron and steel products with HS codes in scope of the prohibition from anywhere in the world.

Importers must try to proactively work with their suppliers and ensure documentation accepted as evidence of origin by customs in their country is gathered and included at the time of booking the shipment. 

EU Resources:

Council Regulation (EU) 2023/1214 of 23 June 2023 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine.

UK Resources:

UK Sanctions relating to Russia Collection

Russia sanctions: guidance

The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2023

The Russia (Sanctions) (EU Exit) Regulations 2019

UK Guidance on 3rd country processed iron and steel measures (including specific scenarios and list of HS codes)

Information correct at time of publication (October 2023) but is subject to change by the customs authorities.

In 2021, the European Union introduced a mandatory contribution for all Member States to encourage them to reduce non-recycled plastic packaging waste and stimulate Europe’s transition towards circular economy by implementing the European Plastic Strategy.

Some Member States will pay the contribution at a uniform rate of 0.8 EUR per kilogram of non-recycled plastic packaging waste from their own budget while others are working on implementing national systems to collect the tax from traders.

Importers of single-use plastic containers to Spain: From January 1, 2023, the additional Plastic Tax for single-use plastic containers applies at the rate of 0.45 EUR per kilogram of virgin plastic material contained in the plastic packaging products manufactured in Spain, acquired from another European Union Member State, or imported into Spain from outside of the European Union. 

The additional tax on single use plastic products is payable at the time of importation and the charged amount will be shown on the FedEx invoice under additional tax. 

Senders shipping any products falling in the scope of the additional Plastic Tax to Spain should provide the correct amount of virgin plastic contained in their product on their commercial invoices to avoid any errors in calculations. 

European Commission Website
https://ec.europa.eu/info/strategy/eu-budget/long-term-eu-budget/2021-2027/revenue/own-resources/plastics-own-resource_en

As of January 2, 2023, the import of pharmaceutical medicines from countries outside of the European Union in express parcels to private consumers in Cyrus is prohibited. 

Consequently, pharmaceutical medication items destined to an unauthorised recipient in Cyprus will either be returned back to the sender at their cost or seized by customs. 

Business to Consumer (B2C) and Consumer to Consumer (C2C): Shipments of pharmaceutical medicines are no longer accepted for import under any circumstances.

Registered suppliers sending commercial shipments destined to business recipients: Shipments are allowed for import, provided that the importing company holds a valid license from Cyprus Customs to import pharmaceutical medicines.

Refrain from sending pharmaceutical medication via our network to private individuals in Cyprus.

Please note that vitamins and food supplements are not classified as pharmaceutical medication. However, equally strict requirements apply to food and feed products imported into the European Union.

On 1 July 2022, new radiometric surveillance regulations have been introduced to the import of metallic materials (semi-finished or finished products) into Italy, based on the EU Council Directive 2013/59/ EURATOM laying down basic safety standards for protection against dangers arising from exposure to ionizing radiation.

Certain metallic products are subject to specialized checks that must be conducted by an authorized external body. A certificate of inspection must be provided before the import customs declaration can be issued. The certificate of the radiometric controls can be issued in a non-EU country provided that a mutual recognition with this country is in place. Currently the mutual recognition agreement is only held with Switzerland.

Radiometric monitoring is the inspection of scrap, semi-finished, and all other metal materials in order to detect radioactive anomalies. The full list of items and HS codes falling into this category is available here.

Radioactive measurements are taken near the external walls of a container with specific and very sensitive instruments, which are equipped with a probe that has a sodium iodide scintillator, in order to detect even the tiniest radioactive anomalies.

This Regulatory change affects importers of the listed finished metal products, semi-finished metal products and/ or scrap and other waste metal materials into Italy.

Each shipment must be inspected, there is no possibility for general authorization for traders importing the same type of products on regular basis.

Upon arrival of the shipment, FedEx will contact the receiver of the shipment indicating a third-party supplier who can provide radiometric inspection and issue the relevant certificate. If the receiver accepts the suggested solution, they will be contacted by the supplier to proceed with payment. The recipient will pay the cost of the service directly to the supplier in charge of radiometric inspection and a fee to FedEx for handling the customs clearance service. Should the receiver refuse, the shipment will be returned to the sender, at the cost of the customer. The radiometric inspections can take place in all of FedEx’s clearance locations in Italy. The fee for the inspection is EUR 120 per shipment and is payable by the importer directly to the inspecting company. The cost to FedEx for handling the customs clearance service is EUR 50. FedEx is not involved in the contracting or payment collection.

In order to optimize costs related to radiometric inspection, we recommend that customers import these commodity categories in one single shipment.

If you have any questions, please contact your Sales Representative.

The World Custom Organisation’s (WCO) Harmonized System (HS) is used for the international classification of goods when they are being traded across borders. It is applied in more than 200 states, countries and territories worldwide, meaning 98% of the world's trade is classified using the HS nomenclature. It is revised every 5 years, and HS 2022, the seventh edition of the Harmonized System nomenclature, will come into effect from January 1, 2022.

Commodity codes are a key requirement for the completion of customs processes such as completing declarations and are used to determine what duties and other taxes may be payable when goods are traded across borders. It is essential they are correct as product misclassification could lead to customs delays or payment of higher duties and taxes.

The new HS 2022 edition has a total of 351 amendments covering a wide range of goods.

HS 2022 recognises new product streams and addresses environmental and social issues of global concern. Some examples include:

• Electrical and electronic waste (e-waste): HS 2022 includes specific provisions for its classification to assist countries in their work under the Basel Convention.
• Nicotine-based products and unmanned aerial vehicles (UAVs, also known as drones): New provisions simplify the classification of these products.
• Smartphones: Gain their own subheadings.
• Glass fibres and metal-forming machinery: Major reconfigurations have been undertaken because the current subheadings do not effectively represent technological advances in these sectors.
• Multi-purpose intermediate assemblies: there will be more products classified in their own right, such as flat panel display modules.

Goods specifically controlled under various Conventions have also been updated and many new subheadings have been created for dual-use goods.

Changes have also been made to put a greater focus on health and safety. The recognition of the dangers of delays in the deployment of tools for the rapid diagnosis of infectious diseases in outbreaks has led to changes to the provisions for such diagnostic kits to simplify classification. New provisions for placebos and clinical trial kits for medical research to enable classification without information on the ingredients in a placebo will assist in facilitating cross-border medical research. Cell cultures and cell therapy are among the product classes that have gained new and specific provisions.

Given the wide scope of the changes, there are many important changes not mentioned here so it is therefore essential that any business shipping goods across borders review the changes to see if their goods are impacted.

You should review the HS 2022 changes to determine if any of these changes impact your product classifications. Additionally, importers should perform a complete product database review to confirm their existing product classifications are valid for when HS 2022 goes into effect.

The WCO has published 2017 to 2022 correlation tables that can be used to check if the current HS code will change and, if so, where the relevant goods will be classified.

The WCO standardizes HS codes at the six-digit level. That six-digit code is the international standard for all participating countries. The first two digits indicate the HS chapter heading, the second two identify the product heading, and third two identify the specific subheading or subcategory of a given product.

Most countries accept at the six-digit level but there are exceptions and some countries require additional digits. For example, the United States uses a 10-digit code to classify products for export, known as a Schedule B number. In India, 8 digits are used, called the ITC number (Indian Tariff Code number).

It is essential to check the country you are shipping to and from to see what is required.

HS Nomenclature 2022 Edition

Amendments to the Nomenclature

WCO correlation tables

Use of the import VAT reverse charge is compulsory for businesses importing into France with effect January 1, 2022. In addition, the management and collection of VAT on imports has been transferred from French Customs to the French Tax Authority - Directorate of Public Finance (DGFiP).

The declaration and payment of import VAT will be made in the French VAT return instead of the customs declaration. This deferral to the VAT return is known as a ‘reverse charge’. This reverse charge means that the import VAT is no longer paid at the point of importation.

As of January 1, 2022, if a business will act as the importer of record for an import of goods into France, then it is mandatory for that business to be registered for French VAT and to submit a French VAT return.

VAT registration in France can be done directly by businesses established in France or by businesses located in the EU or UK. Businesses not established in the EU or UK that wish to act as the importer of record for their goods will have to appoint a French tax representative to file the VAT registration application on their behalf.

FedEx customers shipping goods from outside of the EU to business customers in France should provide the French VAT registration number for the importer of record for the customs documentation.

Please note:

• The online French VAT return will be pre-filled automatically with the amount of import VAT based on the information previously declared to French Customs on the customs declaration.
• A web portal will be set up by French Customs to allow businesses to download monthly details of all their imports into France.
• The pre-filled VAT return will be available on the 14^th day of each month via French Customs’ online tax portal.
• The deadline for filing the VAT return will become the 24^th day of each month for all businesses liable for import VAT. 

The change applies to businesses that will be importer of record for goods entering France.

The customs declaration will now have to include the importer's French VAT number so you must include this information on the commercial invoice. If a business will be an importer and does not have a French VAT number, it should contact the French tax authority to register for VAT. For businesses based outside the EU, a fiscal representative may need to be appointed.

For importers that are businesses and do not possess a French VAT number or for private individuals, the import VAT will be collected at the time of import via the import declaration, as was the case before January 1, 2022.

_{The information provided does not, and is not intended to, constitute legal and/or tax advice; instead, this information is for general informational purposes only. This information may not constitute the most up-to-date legal or other information. Readers of this information should contact their own advisor to obtain advice with respect to any particular legal and/or tax matter. All liability with respect to actions taken or not taken based on the contents of this site are hereby expressly disclaimed. The content on this posting is provided “as is”; no representations are made that the content is error-free.}

There will be changes coming into effect on January 1, 2022 with regards to imports of specified Sanitary and Phytosanitary (SPS) goods from the EU27 and European Economic Area (EEA) to GB.

Customers in the EU27 and EEA who send the following SPS goods to GB:

• Live animals;
• Germinal products;
• Products of animal origin (POAO) under safeguard measures;
• High risk animal by-products (ABP);
• High Risk Food or Feed not of animal origin (HRFNAO)
• All regulated plants and plant products.

From January 1, 2022:

From January 1, 2022, pre-notification of the import of products, animals, food, and feed system (IPAFFS) will be required. Our UK Import Clearance teams will complete the pre-notifications on behalf of GB importers.

For now, documentary checks have been postponed, and there will be no requirement for the goods to enter GB via an established point of entry as there will be no physical identity inspections. However, these checks will be introduced from July 1, 2022, together with the requirement for Export Health Certificates (EHCs). The EU exporter will have to provide a copy of the EHC to their UK importer prior to sending the goods.

Further changes in 2022:

In addition to IPAFFS pre-notification requirements, from July 1, 2022, all of the above mentioned types of goods will require a valid EHC or SPS Certificate in order to undergo documentary checks.

Beginning on July 1, 2022, all POAO and ABPs and all regulated plants and plant products will also have to enter GB via a point of entry with a specialized Border Control Post (BCP), even if the product is not subject to documentary checks, as per the following timetable:

• 1 July 2022 - All remaining regulated ABP and all meat and meat products;
• 1 September 2022 - All dairy products;
• 1 November 2022 - All remaining regulated products of animal origin, including composite products and fish products. 

If you are an EU exporter to GB, you must classify your goods correctly and provide specific goods descriptions on all commercial paperwork.

Please ensure that you provide the following information on your commercial documents or create an IPAFFS summary page:

• What type of animal product or goods you’re sending (i.e., POAO, ABP, HRFNAO etc.);
• Origin of the animal product or goods (which country it was produced, originated in);
• Commodity code;
• Commodity type;
• Species of the commodity;
• Commodity weight (kg);
• Reason for exporting consignment (i.e. internal market, transit, research, etc.);
• Consignment’s place of destination;
• Addresses and contact details for place of origin, importer and place of destination.

You should also start preparing for July 1, 2022 when you will be required to provide Export Health Certificates (EHC) for your goods before you ship them.

If you are sending marine-caught fish and some shellfish in addition you must ensure you include a validated Catch Certificate with your commercial paperwork.

If you are the GB importer and we contact you for clearance instructions, please provide all requested information in a timely manner.

If you decide to complete your IPAFFS pre-notification yourself, please ensure you inform us about your authorization number before the goods arrive in GB. In order to do so, please email us stating your air waybill (AWB) number in the subject field of the email and your authorization number in the email body. The email addresses to use are as follows:

• For FedEx shipments: stncustomsadmin@corp.ds.fedex.com
• For TNT shipments: GBTNTIPAFFS@fedex.com

Useful Resources

Import or move food and drink from the EU and Northern Ireland to Great Britain - GOV.UK (www.gov.uk)

Import or move composite products from the EU and Northern Ireland to Great Britain - GOV.UK (www.gov.uk)

Import of products, animals, food and feed system (IPAFFS) – GOV.UK (www.gov.uk)

HM Revenue Border Operating Model

The EU-Vietnam Free Trade Agreement (EVFTA) came into force on August 1, 2020. It will replace the EU’s Generalised System of Preferences (GSP) scheme for Vietnam.

Anyone importing or exporting between the EU and Vietnam, with goods of EU or Vietnam origin.

The EVFTA will:

• Eliminate the majority of customs duties immediately
• Phase out tariffs on the remainder of goods covering up to 99% of all trade by 2030
• Simplify and modernise customs and rules of origin procedures, cutting red tape and reducing costs for businesses
• Streamline technical and non-tariff barriers to trade which unnecessarily restrict business
• Establish a legal framework for trade through the EU-Vietnam Investment Protection Agreement (EVIPA), which guarantees the rights of businesses and consumers on both sides. This will come into effect at a later date.

Collectively, the agreements aim to promote sustainable development on both sides, for stronger employment, environmental, and human rights protection.

Vietnam is currently part of the EU’s GSP scheme and this will remain in place for up to two years. You can decide if you prefer to use the GSP or FTA for this period, but you should be aware that the conditions for GSP may vary from the FTA.

EU exporters must complete a statement of origin made out on the commercial invoice to qualify for the FTA. For shipments above €6,000, EU exporters will also need to register in the REX system.

Vietnam exporters must complete a statement of origin made out on the commercial invoice to qualify for the FTA. For shipments above €6,000, Vietnam exporters will also require a certificate of origin.