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The EU customs reform consolidates customs declarations and data exchange into a central EU Customs Data Hub. Key points: removal of the €150 low-value threshold, direct liability of platforms like Amazon and Temu, new "Trust-and-Check" trader category.
CBAM requires EU importers of cement, iron/steel, aluminium, fertilizers, electricity, hydrogen and certain downstream products to meet declarant obligations in the definitive phase (from 2026). Certificate purchase from February 2027; first surrender by 30 September 2027 for 2026 imports. Incorrect declarations are subject to penalties.