| November 2026 |
GSP |
Bangladesh graduates from least developed country status Bangladesh leaves the UN list of least developed countries and therefore leaves Everything But Arms. Duty-free, quota-free access continues through a transition running to around the end of 2029; after that it depends on qualifying for another arrangement, most likely GSP+, which is not automatic. |
UN LDC graduation of Bangladesh, November 2026; Everything But Arms under the EU GSP /from-bangladesh/ |
| 9 November 2026 |
Waste shipments |
Black mass becomes hazardous waste under code 19 14 02 The intermediate fraction from treatment of waste lithium batteries gets its own entry in the European List of Waste. As hazardous waste it may not be exported for recovery to non-OECD countries at all. The effect is a redirection of volume, not a paperwork change. |
Amended European List of Waste, entry 19 14 02 /waste-shipments/ |
| 21 November 2026 |
Waste shipments |
Exports of plastic waste to non-OECD countries are banned A ban, not a licensing regime. Routes that depend on a non-OECD offtaker for plastic waste end on this date. |
Regulation (EU) 2024/1157, Articles 39 and 40 /waste-shipments/ |
| 30 December 2026 |
EUDR |
The Deforestation Regulation applies to large and medium operators Seven commodities and their derived products must be proven deforestation-free before they can enter the EU. The original dates (December 2024, June 2025) were postponed twice. |
Regulation (EU) 2023/1115 as amended by the December 2025 postponement /deforestation/ |
| 31 December 2026 |
Waste shipments |
Last day Annex VII may be completed on paper The information document for lower-risk waste shipments may be completed on paper up to and including this date. |
Regulation (EU) 2024/1157 /waste-shipments/ |
| 1 January 2027 |
Waste shipments |
Annex VII goes digital, with two working days' notice The Annex VII information moves into DIWASS and has to be filed at least two working days before the shipment starts. Only the actual quantity, the carrier and the container number may follow later. That is a planning change, not an administrative one. |
Regulation (EU) 2024/1157, Article 27 /waste-shipments/ |
| 1 January 2027 |
GSP |
The new GSP Regulation applies and GSP+ stops being automatic Regulation (EU) 2026/1395 replaces the current scheme for ten years. GSP+ is no longer extended automatically: a beneficiary has to apply formally and submit an action plan covering the international conventions, with a transition period for evaluation. For an importer this is a rate that can change on a date outside its own control. |
Regulation (EU) 2026/1395, applicable from 1 January 2027 /from-pakistan/ |
| 20 January 2027 |
CE / Machinery |
The Machinery Regulation replaces the Machinery Directive From this day CE marking of machinery follows Regulation (EU) 2023/1230, with no transition period after the date: machinery placed on the market from 20 January 2027 is assessed under the new rules, with cybersecurity requirements and digital instructions built in. Machines already lawfully on the market stay legal. |
Regulation (EU) 2023/1230, applying from 20 January 2027 /ce-marking/ |
| February 2027 |
CBAM |
Sales of CBAM certificates begin Sales start for 2026 emissions. For 2026 the price follows the quarterly average of EU allowance auction prices; from 2027 the weekly average. One certificate covers one tonne of embedded CO2. |
Regulation (EU) 2023/956; Implementing Regulation (EU) 2025/486 /cbam/ |
| 5 February 2027 |
REACH |
SME status is verified in advance An SME claim has to be substantiated in advance rather than checked afterwards. A claim that does not hold means the full fee plus an administrative charge. |
ECHA fee regulation; ECHA SME verification procedure /reach/ |
| 18 February 2027 |
Batteries |
The battery passport applies LMT batteries (light means of transport, such as e-bikes), industrial batteries above 2 kWh and EV batteries need a digital passport: composition, carbon footprint, due-diligence and dismantling data, readable through a QR code. This is the Batteries Regulation, not ESPR - it does not move with the delegated-act timetable. |
Regulation (EU) 2023/1542 (Batteries Regulation), Article 77 /digital-product-passport/ |
| 21 May 2027 |
Waste shipments |
An audit duty applies to the receiving facility outside the EU The export rules take effect. The facility receiving your waste outside the EU has to be audited and shown to manage it broadly in line with EU standards. The audit must be no more than two years old, renewed every two years, with ad-hoc audits possible in between. It is no longer enough that the receiving country permits the import. |
Regulation (EU) 2024/1157, export chapter /waste-shipments/ |
| 30 June 2027 |
EUDR |
The Deforestation Regulation applies to micro and small enterprises too The same duties apply, six months after the larger operators. |
Regulation (EU) 2023/1115 as amended by the December 2025 postponement /deforestation/ |
| 30 September 2027 |
CBAM |
The annual declaration for 2026 is due The annual CBAM declaration for 2026 imports is due. Obligation and payment are a year apart: collect in 2026, declare and pay in 2027. |
Regulation (EU) 2023/956 /cbam/ |
| 30 December 2027 |
EUDR |
The products added by Delegated Regulation (EU) 2026/2102 come into scope Soluble coffee, certain palm oil derivatives and frozen cattle tongues were added to Annex I and become subject to the regulation on this date. |
Regulation (EU) 2023/1115, Annex I as amended by Commission Delegated Regulation (EU) 2026/2102 /deforestation/ |
| 31 December 2029 |
EUDR |
The old timber regulation stops applying to pre-2023 timber Timber produced before 29 June 2023 and placed on the market from 30 December 2026 had a separate regime under Regulation (EU) No 995/2010; from the next day it must meet Article 3 of the Deforestation Regulation like everything else. |
Regulation (EU) 2023/1115, Articles 37(2) and (3) and 38(3) /deforestation/ |
| 30 June 2030 |
EUDR |
First general review of the Deforestation Regulation The Commission reviews the regulation for the first time, and at least every five years after. No importer action falls on this date; it is when the rules themselves may start changing. |
Regulation (EU) 2023/1115, Article 34(2) /deforestation/ |