Customs & International Trade Newsletter October 2026

Welcome to the current edition of the BDO Customs & International Trade Newsletter, where we bring you the latest customs, trade and supply chain developments affecting businesses trading internationally. 

In this October edition, we examine key developments affecting businesses trading across borders, from EU customs reform and new eCommerce import requirements to EU and UK CBAM updates, export controls and sanctions.




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EU Customs Reform: New responsibilities and requirements for importers

The EU's revised customs framework introduces new responsibilities for eCommerce platforms, stronger enforcement measures and a centralised Customs Data Hub. If your business imports goods into the EU, understand how the phased reforms could affect your customs arrangements and supply chain responsibilities.

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https://www.bdo.ie/en-gb/insights/2026/bdo-customs-international-trade-updates/eu-customs-changes-what-online-retailers-need-to-know-about-new-costs-and-requirements

EU customs changes: What online retailers need to know about new costs and requirements

Online retailers and marketplaces selling goods to EU consumers from outside the EU face additional customs costs and stricter declaration requirements. Understand how the changes to Distance Sales of Imported Goods (DSIG) could affect your pricing, fulfilment processes and compliance obligations.

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EU Dual-Use Export Controls: What exporters need to know

The EU has updated its Dual-Use List to include additional advanced technologies, specialised equipment and industrial materials. Businesses exporting these products should review whether new controls affect their goods, export licensing requirements and existing compliance procedures.

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EU expands Russian sanctions list: Could your supply chain be affected?

The EU has announced 1,569 additional Russian sanctions listings, including companies and individuals involved in the military-industrial complex. Businesses with international suppliers and trading partners should assess potential exposure through ownership structures, commercial relationships and product sourcing.

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EU and UK CBAM: Key developments and implications for importers

Businesses importing goods potentially covered by EU or UK CBAM face evolving requirements, including proposed EU product scope changes, higher certificate prices and the UK's forthcoming tax regime. Understand the latest developments and what they could mean for your import costs and compliance planning.

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EU steel imports: New ‘melt and pour’ requirements and what they mean for businesses

Businesses importing steel into the EU face revised tariff quotas and new requirements to document where steel was melted and poured. Review the evidence required now and how to prepare for stricter Mill Test Certificate requirements from October 2027.

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How BDO can help

As international trade requirements evolve, BDO's Customs & International Trade team provides practical advice to help businesses understand their obligations, manage risks and plan ahead.


Our team can support your business with:

  • Customs compliance: Reviewing import and export requirements, classifications and procedures.
  • Duty planning: Assessing customs costs, tariff implications and opportunities for preferential treatment.
  • Regulatory compliance: Navigating CBAM, export controls, sanctions and other trade requirements.
  • Supply chain advisory: Identifying trade risks and reviewing sourcing and cross-border arrangements, and more. 
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Stay informed with the latest Customs & International Trade updates and practical insights, delivered directly to your inbox. For advice on how these developments could affect your business, speak to our team.

Authors

Carol-Lynch-customs-international-trade-partner-bdo

Carol Lynch

Tax Partner & Head of Customs and International Trade Services, BDO Dublin
View bio

This publication has been carefully prepared, but it has been written in general terms and should be seen as containing broad statements only. This publication should not be used or relied upon to cover specific situations and you should not act, or refrain from acting, upon the information contained in this publication without obtaining specific professional advice. Please contact BDO Ireland LLP to discuss these matters in the context of your particular circumstances. BDO Ireland LLP, its members, partners, employees and agents do not accept or assume any responsibility or duty of care in respect of any use of or reliance on this publication, and deny any liability for any loss arising from any action taken or not taken or decision made by anyone in reliance on this publication or any part of it. Any use of this publication or reliance on it for any purpose or in any context is therefore at your own risk, without any right of recourse against BDO Ireland LLP or any of its members, partners, employees or agents.

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