Customs and freight: the guide for importers, carriers and forwarders
Adopted 2026-06-20 · ≈ 1 min read · 
edited by Dirk Baaijen
The EU is digitalising and tightening the customs and freight process: ICS2 for import security, AEO status as a trusted trader, eFTI and e-CMR for digital freight documents, EMSWe for ports. This guide brings together what applies and where to start.
Short answer: For importers, carriers and forwarders the customs and freight landscape is changing fast: declaration and security processes are going digital and stricter (ICS2, NCTS, the 2028 customs reform), freight documents are going electronic (eFTI, e-CMR), ports get a single window (EMSWe), and reliability is rewarded with AEO status. This guide brings the separate files together.
Secure import and customs status
- ICS2 — import security — the system requiring advance safety data on incoming consignments.
- AEO status: benefits and requirements — the trusted-trader status, with fewer checks and priority treatment.
- Trust & Check trader — the new trusted-trader status from the customs reform.
- NCTS phase 5 — transit — the renewed transit system.
- The 2028 EU customs reform — where the whole system is heading.
Digital freight documents
- eFTI — which documents? — which transport information may/must go digital.
- Is eFTI mandatory? — the authorities' acceptance duty and what it means for you.
- e-CMR — the electronic consignment note — a legally valid digital consignment note.
Ports, air and e-commerce
- EMSWe — maritime single window — one digital window for ship reporting.
- Air cargo — EU regulation — the security chain and the known consignor.
- IOSS — VAT for e-commerce imports — the VAT one-stop shop for low-value import consignments.
Where to start
Map your flows (import, transit, sea, air, e-commerce) and the systems that go with them. Much is connected: AEO status, for instance, simplifies your ICS2 and declaration processes. The free Transport & Logistics scan covers the customs and freight regimes alongside the rest that affect you — every result traceable to its source.
Sources
- https://taxation-customs.ec.europa.eu/index_en
European Commission (DG TAXUD): the EU framework for customs, import security and the customs reform.
Read next
Customs digitalisation: what changes for carriers?
The EU is digitalising customs processes through the Union Customs Code, ICS2 for advance security data and eFTI for electronic freight information. Carriers face digital declarations, data exchange and phased obligations.
ICS2: the EU import-security rules for carriers, briefly explained
ICS2 is the EU system for advance cargo safety and security data before goods enter the Union. Carriers and other parties file the Entry Summary Declaration (ENS) in advance so customs can assess risk before arrival.
The Trust and Check trader: the successor to AEO in the customs reform
Trust and Check is a proposed new class of trusted traders that give customs real-time access to their systems. It builds on AEO but is not yet in force — a phased roll-out runs towards 2032-2038.