Customs, tariffs, penalties and new EU rules: what's new in 2026 in the Rules & Taxes Focus

Customs are back at the centre of the strategies of companies and international trade operators. Indeed, with the start of 2026, new rules come into force that affect tariffs, controls, compliance, penalties and customs clearance procedures, reshaping the relationship between tax and business in a context marked by geopolitical tensions, digital transition and increasingly selective trade policies.

To these topics is dedicated theFocus of Il Sole 24 Ore 'Customs: what's new in 2026', on newsstands on Thursday 29 January in conjunction with the newspaper, a guide aimed at companies, professionals and consultants called upon to deal with a European customs system undergoing profound transformation.

The dossier analyses the main regulatory and operational changes, starting from the entry into force of Decree 211/2025, which extends the predicate offences of the 231 model to violations of EU restrictive measures, strengthening the role of customs compliance and organisational models as risk prevention tools. Ample space is devoted to the evolution of the status of Authorised Economic Operator (AEO) towards the new paradigm of the Trust and Check Trader (TCT), destined to become the pivot of a system based on transparency, data sharing and 'green lanes' for the most reliable operators.

The Focus also delves into the impact of the reform of the Union Customs Code, the start of the Carbon Border Adjustment Mechanism (Cbam) from 1 January 2026 and the new rules on imports of CO₂-intensive goods, with authorisation requirements, calculation of emissions and purchase of certificates.

A chapter is dedicated to tariffs and safeguard measures, with an analysis of US trade policies and European responses, as well as the news on the parcel tax, which from 1 July 2026 will introduce a customs fee on shipments below EUR 150, affecting not only e-commerce but also transactions between private individuals.