New customs laws 2025 in Germany and the EU: this is important.
In this blog post, we present the most important changes in customs law for 2025, highlighting both opportunities and challenges.
Contents:
ATLAS, UCC, and New Customs Regulations 2025
Specific Amendments and Customs Laws 2025
Further Information on Future Regulations and Obligations:
Challenges for Businesses Regarding the 2025 Customs Laws
Xcust: The Certified Customs Software for 2025 and Beyond
Ensuring Compliance with 2025 Customs Regulations and Preparing for the Future
ATLAS, UCC, and New Customs Regulations 2025
Several key changes will take effect in 2025, directly impacting businesses:
- Mandatory use of digital procedures for nearly all customs declarations
- Stricter export control requirements
- Restructuring of customs tariff codes and simplified reporting structures
- Increased requirements for data quality and completeness
- Growing importance of sustainable customs and transport solutions
These measures aim to increase efficiency in customs clearance, minimize fraud and delays in international trade, and incorporate climate protection into customs procedures.
Specific Amendments and Customs Laws 2025
As of January 1, 2025, the latest version of the Combined Nomenclature (CN) has come into effect, introducing new tariff codes for certain goods such as tomatoes, wood, and petroleum. Some codes have been revised or declared invalid. The updated codes can be found in Implementing Regulation (EU) 2024/2522.
Mandatory E-Invoicing in Germany
Since January 2025, German businesses conducting domestic transactions are required to issue electronic invoices. Small businesses under §19 UStG are exempt from this obligation. The new regulation aims to promote digitization and streamline processes. Here, you can find answers to frequently asked questions about e-invoicing.
Modernization of the PEM Agreement
From January 1, 2025, to the end of 2025, both the old Pan-Euro-Mediterranean (PEM) Convention and the revised, modernized rules will apply. The transition period allows businesses to use either set of rules, aiming to simplify customs procedures and make trade more efficient and cost-effective.
Implementation of NCTS Phase 5
On January 21, 2025, the New Computerized Transit System (NCTS), used for the digital management and monitoring of EU-wide transit procedures, transitioned from Phase 4 to Phase 5. This update allows for the submission of additional supporting documents. More details are available in ATLAS Info 0702/25 and ATLAS Info 0716/25.
ICS2 – Phase 3: The New Import Control System
The Import Control System 2 (ICS2) is entering its next phase. New security regulations for air, sea, and inland waterway transport are already in place, with the rail and road sectors following suit as of April 1, 2025. Transport companies must submit precise freight and shipment data via the Entry Summary Declaration (ENS) before goods arrive in the EU to ensure compliance.
CCI and the Release of ATLAS 10.2
By the end of 2025, the Centralized Clearance for Import (CCI) system will be launched as part of ATLAS 10.2. This will allow businesses to submit their import customs declarations centrally, regardless of where the goods physically enter the EU, accelerating customs clearance.
Stricter Export Controls in 2025
The EU and Germany will impose tighter export control regulations in 2025, especially for dual-use goods and critical technologies. Companies must conduct more thorough export checks, comply with embargoes (e.g., against Russia and Belarus), and prepare for more frequent audits by authorities.
Further Information on Future Regulations and Obligations:
The transition phase for the EU Carbon Border Adjustment Mechanism (CBAM) ends on December 31, 2025. From January 1, 2026, importers of emissions-intensive goods such as cement, steel, aluminum, fertilizers, electricity, and hydrogen must purchase CBAM certificates reflecting the CO₂ emissions of their products’ country of origin. This system aims to level the playing field for EU producers and importers while strengthening climate protection.
Deforestation-Free Supply Chains (EUDR)
The EU Deforestation Regulation (EUDR) aims to restrict the import and trade of products linked to deforestation. Originally set for December 30, 2024, enforcement has been postponed to December 30, 2025. Freight companies should use this time to prepare for the strict new due diligence requirements.
New VAT Fraud Prevention Rules from 2030
From 2030 onwards, businesses selling taxable goods or services across EU borders must report every cross-border transaction digitally in real time. This measure increases transparency and is designed to combat VAT fraud within the EU.
Challenges for Businesses Regarding the 2025 Customs Laws
- Compliance with new duties, sanctions, and trade restrictions
- Workforce shortages and lack of expertise in complex customs regulations
- Increased documentation requirements and IT system updates
- Stricter sustainability and environmental regulations for shipments
Incomplete or incorrect customs declarations will be identified more quickly in 2025, leading to delays, inquiries, or fines. Early adaptation of internal processes is essential.
Xcust: The Certified Customs Software for 2025 and Beyond
With Xcust, companies can easily comply with the new 2025 customs requirements, from digital declarations and ATLAS integration to legally secure documentation. At XTRAS, we tailor our solutions to your specific needs, ensuring flexibility and compliance.
Discover our Xcust customs software today and prepare for the customs landscape of 2025!
