The Customs Watch EU: Edition 30
- Annkaren Wambui
- 22 hours ago
- 5 min read
Welcome back to The Customs Watch EU. August was quiet for us. It was busy for Brussels.
š Steel's Paper Wall | The 4% Deadline | CBAM Rewritten Backwards
The Customs Watch EUSummary:Ā The European Union returns from the summer with significant customs and trade developments affecting importers, manufacturers and customs professionals. This week's edition examines new steel melt and pour evidence requirements, the retroactive correction of CBAM default values back to 1 January 2026, and EUDR FAQ v5, which strengthens the link between deforestation due diligence and customs entry requirements. The edition also covers new provisional anti-dumping duties on Chinese silico manganese steel wire, definitive duties on terephthalic acid from Korea and Mexico, CBAM guidance and verifier developments, the continued suspension of EU rebalancing measures against the United States, classification developments and international customs initiatives. These developments highlight an increasingly important reality for businesses operating in the European Union: customs compliance is no longer limited to the information available when goods arrive at the border. Documentation, emissions data, supply-chain evidence and regulatory calculations may now determine whether goods can move, what they cost and whether historic compliance assumptions remain valid. |
New Steel Evidence Requirements Raise the Stakes for EU Importers
EU steel importers face an important new customs requirement from 1 October 2026.
Under the new rules, importers will be required to declare the country where steel was melted and poured, supported by appropriate documentary evidence. Mill Test Certificates will play a central role in demonstrating compliance.
The practical consequence is significant. A consignment without the required evidence may face disruption at the border. The new requirement also operates alongside the EU's steel quota system, where quota overflow can result in a 50% duty.
Businesses importing steel products should begin reviewing supplier documentation and internal customs processes now rather than waiting until October.
This week's The Customs Watch EUĀ explains:
What the new melt and pour declaration requirement means
Which documents importers should obtain from suppliers
The role of Mill Test Certificates and heat numbers
How the requirement interacts with EU steel quotas
Practical actions for customs, procurement and supply-chain teams
š Download this week's The Customs Watch EUĀ to access the full analysis.
CBAM Default Values Have Been Corrected Retroactively
One of the most significant CBAM developments of the summer is not a new future obligation. It affects calculations already made. The European Commission has corrected the CBAM default values retroactively to 1 January 2026. This means that import calculations made during 2026 may have been based on values that have subsequently changed in law, potentially affecting the eventual certificate cost associated with covered imports.
For businesses relying on default values, the development reinforces the importance of reviewing CBAM calculations and maintaining accurate underlying data.
The summer also brought further guidance for the definitive CBAM period, including ten guidance papers, six of them sector-specific, as well as developments affecting verifier accreditation and access to the CBAM Registry.
This week's The Customs Watch EUĀ explains:
Why the default values were corrected retroactively
What this could mean for 2026 import calculations
Whether historic CBAM calculations should be reviewed
How new definitive-period guidance affects importers
Why early engagement with accredited verifiers may become important
š Download this week's The Customs Watch EUĀ for the complete guidance.
EUDR Filing Requirements Move Closer to the Customs Border
The European Commission's EUDR FAQ v5Ā provides further clarity on how deforestation due diligence obligations interact with customs procedures. From 30 December 2026, and 30 June 2027 for certain small operators, affected goods may face border disruption where the required deforestation reference number has not been properly established and quoted before customs entry. The framework also carries significant potential penalties, including penalties of up to 4% of EU-wide turnover.
For businesses affected by the EUDR, this means that customs declarations can no longer be considered separately from upstream due diligence systems. Procurement, sustainability, compliance and customs teams will need to ensure that the necessary information is available before goods reach the border.
This week's The Customs Watch EUĀ explains:
What EUDR FAQ v5 changes
When the new filing requirements become operational
How the deforestation reference number connects to customs entry
The potential consequences of incorrect filing sequences
What businesses should do now to prepare
š Download this week's The Customs Watch EUĀ to read the full analysis.
Overview of What We Cover in The Customs Watch EUĀ This Week
Topic | Why It Matters |
Steel Melt and Pour Rules | From 1 October 2026, importers must provide new origin information supported by documentary evidence. |
Steel Documentation | Mill Test Certificates and heat numbers become increasingly important for demonstrating compliance. |
CBAM Default Values | Default values have been corrected retroactively to 1 January 2026, potentially affecting 2026 calculations. |
CBAM Definitive Period | New guidance provides additional detail on certificate calculations and free-allocation adjustments. |
CBAM Verifiers | Importers may face growing demand for accredited verifiers as the definitive period approaches. |
EUDR FAQ v5 | New guidance strengthens the connection between deforestation due diligence and customs entry procedures. |
Chinese Steel Wire | Provisional anti-dumping duties now apply, with guarantees required at the border. |
Terephthalic Acid Duties | Definitive anti-dumping duties of up to 24.1% affect imports from Korea and Mexico. |
EU-US Rebalancing Measures | Counter-tariffs on ā¬93 billion of U.S. goods remain suspended with no fixed expiry date. |
Steel Scope Review | The Commission is considering whether further steel products should fall within the quota and 50% over-quota duty. |
Remanufactured Goods | Gaps in origin rules may create challenges for preference claims involving circular products. |
Classification Developments | Revised notes affecting door panels may alter classification between headings 4418 and 4412. |
Access2Markets | New funding supports continued access to EU tariff and trade-formality information through 2030. |
This is the power of The Customs Watch EU, delivering practical customs intelligence that helps businesses stay compliant, reduce risk and identify new opportunities before regulatory changes impact operations.
Why Subscribe?
ā Stay ahead of EU customs and trade policy developments.
ā Understand complex regulatory changes before they affect your business.
ā Access expert commentary, practical guidance and compliance strategies.
ā Receive weekly intelligence covering customs, tariffs, anti-dumping measures, CBAM, sanctions, Rules of Origin, classification and trade facilitation.
ā Save valuable research time with one trusted source of actionable trade intelligence.Ā
Extensive Customs Coverage
Whether your business imports into, exports from or operates within the European Union, The Customs Watch EUĀ delivers the latest developments on customs legislation, trade defence, tariff changes, customs enforcement, supply-chain resilience and international trade policy; all in one weekly publication.
Our Trade Intelligence Services
The Customs Watch EU
Stay informed with expert-curated weekly customs intelligence designed for importers, exporters, customs professionals, manufacturers and supply-chain leaders.
Trade Intelligence Services
Transform complex customs legislation into practical business intelligence that supports better compliance, planning and strategic decision-making.
Knowledge Hub & Content Library
Access a growing library of expert articles, videos, guides and practical resources covering customs compliance, international trade and supply-chain management.
How Customs Manager Ltd Can Support You
Expert Consultancy & Advice
Discuss the implications of these developments for your business.
Schedule a free one-hour consultation here ā Book Expert Call.
Specialised Training
We offer live, on-demand and in-house training covering:
EU customs developments
CBAM
Trade compliance
Supply-chain resilience
Free Information and Updates
Related Topics
#CustomsWatchEU #EUCustoms #TradeCompliance #CustomsCompliance #CBAM #EUDR #TradeDefence #AntiDumping #EUTariffs #TARIC #ImportCompliance #InternationalTrade #GlobalTrade #SupplyChain #TradeIntelligence #CustomsIntelligence #SteelImports #CBAMCompliance #SupplyChainRisk #CustomsManager
Author
Ann Karen | Head of Growth
Updated: 2 September 2026
Disclaimer
This article is provided for general informational purposes only and does not constitute legal, customs or tax advice. Businesses should seek professional advice based on their individual trading arrangements and compliance obligations.
Want to read more?
Subscribe to customsmanager.info to keep reading this exclusive post.
