From 2026, European logistics enters a new era. Two acronyms – CBAM and EUDR – are appearing more and more frequently in client discussions, customs procedures and supply chain planning. Not without reason: both have a direct impact on imports, documentation requirements and costs.
In this article, we explain in a clear but professionally accurate way:
what CBAM and EUDR are, how they differ, and what they mean in practice for logistics providers and shippers in 2026.
What is CBAM?
CBAM (Carbon Border Adjustment Mechanism) is the European Union’s carbon border adjustment system. Its goal is straightforward: to prevent EU companies from being placed at a competitive disadvantage by imports from countries with less strict environmental regulations.
What does this mean in practice?
For certain imported products, the CO₂ emissions generated during production must be reported, and from 2026 onwards, this will be accompanied by a financial obligation.
Which products are currently covered by CBAM?
- iron and steel
- aluminium
- cement
- fertilisers
- hydrogen
- electricity
The scope is expected to expand in the coming years.
When does CBAM become fully effective?
2023–2025: transitional period (reporting obligation only)
From 1 January 2026: full implementation with payment obligations
What is EUDR?
EUDR (EU Deforestation Regulation) aims to ensure that products placed on the EU market are not linked to deforestation, either directly or anywhere along the supply chain.
What does EUDR require?
It is no longer sufficient to know where goods come from. Companies must prove:
the exact geographic origin of the raw materials, and
that production was deforestation-free.
Which products are affected by EUDR?
Among others:
- wood and paper
- coffee and cocoa
- soy
- palm oil
- rubber
- beef
Including products derived from these commodities.
When does EUDR become mandatory?
Although the regulation was postponed, it was not cancelled:
for large companies: from 30 December 2025
for SMEs: from 30 June 2026
CBAM vs. EUDR – what is the difference?
| CBAM | EUDR |
|---|---|
| Focus on CO₂ emissions | Focus on deforestation-free sourcing |
| Direct impact on import costs | Conditions for placing goods on the EU market |
| Customs and reporting driven | Traceability and documentation driven |
| Immediate financial impact | High compliance risk |
The common denominator: data accuracy, documentation and responsibility across the supply chain.
What does this mean for logistics and freight forwarding?
In 2026, logistics is no longer just about delivering goods on time.
Due to CBAM and EUDR, the following questions will become increasingly common:
Is the product classification accurate?
Are origin and production data complete?
Is the customs and accompanying documentation correct?
Is the upstream supply chain traceable?
If not:
customs clearance may be delayed or blocked,
additional costs or penalties may arise,
in extreme cases, goods cannot be placed on the EU market.
What does this mean for shippers?
The key takeaway for shippers is simple:
Compliance does not start at the border.
The earlier CBAM and EUDR considerations are integrated into:
- sourcing decisions,
- supplier selection,
- data management processes,
…the lower the operational risk and unexpected cost impact in logistics operations.
The INCON approach
For INCON-LOGISTIC Kft., logistics in 2026 means:
no unrealistic promises,
no grey zones,
and no “transport only” thinking.
It means preparedness, data accuracy and responsible freight management.

