## Company Profile ACS LOGISTICS GMBH & CO KG — Austrian freight forwarder (website: https://www.acslogistics.at). Public profile is limited; likely a full‑service forwarder based in Austria serving importers and exporters across Central Europe. Typical offerings for firms of this profile: international road and groupage services, cross‑border forwarding, customs clearance, warehousing/short‑term storage, and project cargo handling. Positioned to act as a Vienna/Danube corridor gateway for shipments to/from Central and Eastern Europe. Scale and exact service mix not public in the sources reviewed. ## Pain Points 1) Increased compliance burden from CBAM (definitive phase from Jan 2026) and ICS2: ACS’s importer clients must supply product‑ and installation‑level emissions data at customs time; forwarders face unclear liability and extra data work. 2) Weak industrial demand but a simultaneous modal shift window: Vienna South terminal expansion and Koralm Railway open capacity for intermodal growth — ACS needs to aggregate new intermodal customers quickly while competing with road flexibility. 3) Rising operational complexity from customs reforms, driver shortages and ESG reporting: more data fields, earlier arrivals (ICS2), potential parcel duty changes (July 2026), and pressure to demonstrate low‑carbon routings — all raise per‑shipment cost and require digital/process upgrades. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. [MARKET EVENTS] Austria freight market 2026 – road/rail/intermodal, Vienna gateway & Danube cargo === **Rail freight and intermodal capacity** - Rail freight volumes in Austria grew modestly in 2025: • 96.2 million tonnes carried on the Austrian rail network, up **+1.8% vs 2024**. • Transport performance reached **21.5 billion tonne‑km, +2.6% vs 2024**. ([statistik.at](https://www.statistik.at/statistiken/tourismus-und-verkehr/gueterverkehr/gueterverkehr-schiene?utm_source=openai)) - Intermodal rail traffic is outgrowing total rail: • 2.1 million units (road vehicles, semi‑trailers, containers, swap bodies) transported in 2025, **+2.9% y/y**, equating to **3.2 million TEU, +4.6% y/y**. ([ru.railmarket.com](https://ru.railmarket.com/news/insights/56002-austria-rail-freight-volumes-rose-1-8-in-2025?utm_source=openai)) - Despite volume growth, ÖBB Rail Cargo Group (RCG) reports **weak market conditions** and increased competitive pressure from road freight, with no “meaningful recovery in the industrial economy” expected in 2026; RCG is focusing on cost cuts and efficiency and indicates ongoing pressure on margins in its core Central European markets. ([railcargo.com](https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai)) **Vienna as a freight gateway (rail terminals & Danube port)** - Vienna South Intermodal Terminal (Inzersdorf), branded as Austria’s “main station” for freight, is undergoing a **third expansion phase** launched in September 2025. The terminal, one of seven ÖBB freight terminals, is being expanded to handle growing intermodal volumes and to strengthen Vienna’s hub role for East‑West and North‑South flows. ([railfreight.com](https://www.railfreight.com/intermodal/2025/09/15/obb-starts-further-expansion-of-austrias-main-station-for-freight/?utm_source=openai)) - The project is explicitly framed as creating additional handling capacity and operational flexibility in view of long‑term growth expectations in intermodal traffic across the Danube‑Adriatic and Baltic‑Adriatic corridors. ([transport.danube-region.eu](https://transport.danube-region.eu/content/uploads/sites/2/2025/12/S4-2-Danube-conference-Ljubljana-10.12.2025_Grsic.pdf?utm_source=openai)) - The Port of Vienna (on the Danube) remains Austria’s largest river port, with an **annual traffic capacity around 12 million tonnes** and a large cars terminal able to store about 10,000 vehicles simultaneously, positioning it as a key node for automotive and bulk cargo on the Middle Danube. (Capacity figure is structural, but still relevant as a ceiling for 2026.) ([en.wikipedia.org](https://en.wikipedia.org/wiki/Port_of_Vienna?utm_source=openai)) **New infrastructure affecting 2026 capacity** - The **Koralm Railway**, a new high‑capacity line between Graz (Styria) and Klagenfurt (Carinthia), opened on **14 December 2025**. It is designed as a mixed traffic route and is expected to **shorten North‑Adriatic port access times** from Eastern Austria and strengthen rail competitiveness against road on the Baltic–Adriatic TEN‑T corridor through 2026 and beyond. ([en.wikipedia.org](https://en.wikipedia.org/wiki/Koralm_Railway?utm_source=openai)) **Market balance: road vs rail in 2026** - 2025/early‑2026 commentary from RCG and Austrian trade press points to: - **Stable to slightly rising rail volumes** but profits under pressure due to weak industrial output (steel, construction, chemicals) and intense road competition. ([railcargo.com](https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai)) - Road freight is gaining share due to pricing and flexibility, especially on short‑haul/feeder segments to and from intermodal hubs, even as policy signals (EU Green Deal, Fuel EU Maritime, CBAM) favor low‑carbon modes. ([railcargo.com](https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai)) - Looking to 2035–2040, Rail Cargo’s own projections (Danube conference slides) assume the **intermodal rail market in the region will be ~70% larger by 2040 vs 2023**, implying a structural capacity and service build‑out in terminals such as Vienna South and along Danube‑linked corridors; 2026 is part of that ramp‑up phase, though demand is currently cyclical‑weak. ([transport.danube-region.eu](https://transport.danube-region.eu/content/uploads/sites/2/2025/12/S4-2-Danube-conference-Ljubljana-10.12.2025_Grsic.pdf?utm_source=openai)) **Danube cargo trends & implications for 2026** - While latest detailed 2025 Danube throughput by commodity isn’t in the snippets above, the Port of Vienna and Danube corridor are positioned for: - Automotive flows (finished vehicles at the cars terminal). ([en.wikipedia.org](https://en.wikipedia.org/wiki/Port_of_Vienna?utm_source=openai)) - Bulk and containerized cargo tied to Central European manufacturing. - Given the combination of: - modest growth in Austrian rail freight, - expansion at Vienna South, and - new capacity via the Koralm Railway, the **2026 freight market appears “capacity‑positive” on rail/intermodal**, with room to absorb growth or re‑routing of cargo due to geopolitical or regulatory shocks, but with utilization and pricing constrained by weak industrial demand. **Sources:** Statistik Austria (rail freight 2025 data); Rail Market / Railfreight & Railjournal coverage of RCG and Vienna South; Austrian logistics trade press; Koralm Railway and Port of Vienna references; Rail Cargo Operator Danube conference materials. ([statistik.at](https://www.statistik.at/statistiken/tourismus-und-verkehr/gueterverkehr/gueterverkehr-schiene?utm_source=openai)) === 2. [DEMAND SIGNALS] Central Europe sourcing shifts & Austria’s role (2026) === **Macro supply‑chain diversification & nearshoring** - The OECD’s 2025 “Supply Chain Resilience Review” finds that: - Many manufacturing value chains (notably **advanced machinery and motor vehicles**) show **moderate concentration** on both the export and import side; policymakers aim to reduce single‑supplier risk through diversification rather than wholesale reshoring. ([oecd.org](https://www.oecd.org/content/dam/oecd/en/publications/reports/2025/06/oecd-supply-chain-resilience-review_9930d256/94e3a8ea-en.pdf?utm_source=openai)) - Regional analysis in EU and consulting commentary (e.g., CBRE Austria logistics market report 2026) indicates: - **Soft industrial demand in 2024–2025**, but “slightly positive tendencies” in demand toward the end of 2025, carried into early 2026. - **Nearshoring and “friend‑shoring”** are stabilizing warehouse/lite‑industrial demand in CEE (Poland, Czechia, Slovakia, Hungary) with Austria positioned as a **gateway and distribution/coordination hub** rather than a low‑cost manufacturing base itself. ([cbre.at](https://www.cbre.at/insights/figures/logistikmarktbericht-%C3%B6sterreich-2026?utm_source=openai)) **Automotive & machinery demand signals (exports/imports)** - Austria is tightly integrated into the Central European automotive cluster (Germany–Czechia–Slovakia–Hungary). Recent signals: - Weak EU auto production in 2024–25 has dampened parts and finished vehicle flows, which is reflected in RCG’s negative profit trend and commentary about industrial weakness persisting into 2026. ([railcargo.com](https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai)) - However, **investment in rail corridors (Koralm Railway) and terminal capacity (Vienna South expansion)** is justified by long‑term expectations of continued automotive and machinery exports, especially to Southern European and Adriatic seaports for overseas markets. ([railfreight.com](https://www.railfreight.com/intermodal/2025/09/15/obb-starts-further-expansion-of-austrias-main-station-for-freight/?utm_source=openai)) - Market/consulting commentary suggests: - Suppliers are **re‑balancing exposure away from China and Russia** toward **EU and “nearshore” partners** in Central/Eastern Europe and Turkey. Austria‑based trading entities, 3PLs and logistics hubs benefit as aggregators and compliance managers (e.g., for CBAM, EU supply‑chain due diligence) rather than as pure low‑cost production sites. ([cbre.at](https://www.cbre.at/insights/figures/logistikmarktbericht-%C3%B6sterreich-2026?utm_source=openai)) **Food ingredients & agrifood trade signals** - Even though the sources above are more horizontal than sector‑specific, three relevant signals for food/ingredients supply chains through Austria in 2026: 1. **EU customs and ESG regulation tightening** (CBAM, ICS2, upcoming customs reforms) are increasing the compliance burden on importers of agri‑food and ingredients, which tends to **favor experienced EU‑based intermediaries and logistics hubs** (customs brokers, freight forwarders, Vienna logistics platforms). ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) 2. The **Danube corridor via Vienna** remains strategically important for bulk agrifood flows (grains, oilseeds, feed), especially given continuing Black Sea disruptions; this channels more volumes via Central European inland routes and intermodal combinations rail–river–road, increasing demand for Austrian transshipment and storage services. (This is a reasoned inference supported by Danube logistics presentations and global logistics commentary.) ([transport.danube-region.eu](https://transport.danube-region.eu/content/uploads/sites/2/2025/12/S4-2-Danube-conference-Ljubljana-10.12.2025_Grsic.pdf?utm_source=openai)) 3. Food companies increasingly face **strict ESG and supply‑chain due diligence** expectations from large EU buyers, even as the EU’s Corporate Sustainability Due Diligence Directive (CSDDD) was politically watered down. The CBRE report notes that the “easing” of the EU supply‑chain law creates **time relief in 2026**, but large corporates and investors still impose high ESG standards, which in practice pushes exporters/importers to work with logistics partners that can document provenance and compliance. ([cbre.at](https://www.cbre.at/insights/figures/logistikmarktbericht-%C3%B6sterreich-2026?utm_source=openai)) **Concrete 2026 signals for Austria‑linked exporters/importers** From the intersect of sources: - **Automotive & machinery exporters/importers using Austria:** - Expect **soft but stabilizing demand in 2026**, with limited volume growth but rising complexity (CBAM, customs reform, ICS2, ESG disclosures). - There is **capacity headroom** on rail and intermodal through Austria (Koralm, Vienna South expansion), suggesting scope for routing changes or volume consolidation without immediate infrastructure constraints. ([statistik.at](https://www.statistik.at/statistiken/tourismus-und-verkehr/gueterverkehr/gueterverkehr-schiene?utm_source=openai)) - **Food ingredients / agrifood exporters to the EU via Austria:** - Demand in Central Europe remains structurally strong but is shifting toward **suppliers that can deliver emissions data, traceability and compliance** with EU environmental and human‑rights standards. - Black Sea and Red Sea disruptions (noted in wider logistics commentary) are driving **longer routes and higher freight/insurance costs**, making **intermodal inland solutions** relatively more attractive when they offer reliability and ESG advantages. ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) **Sources:** OECD supply chain resilience report; CBRE Austria logistics market report 2026; RCG results commentary; Austrian logistics and rail infrastructure sources; EU customs/ESG guidance and logistics industry discussions. ([railcargo.com](https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai)) === 3. [PROBLEM FRAMING] EU regulatory changes 2026 – CBAM, customs, HOS & driver shortage, and their impact on Austrian logistics === **CBAM – transition to definitive phase in 2026** - The **EU Carbon Border Adjustment Mechanism (CBAM)** entered into force in October 2023 with a **transitional reporting phase 2023–2025** and began its **definitive period on 1 January 2026**, at which point financial obligations (purchase and surrender of CBAM certificates) start applying for covered imports. ([en.wikipedia.org](https://www.en.wikipedia.org/wiki/EU_Carbon_Border_Adjustment_Mechanism?utm_source=openai)) - The Council’s **Omnibus I package** adopted on **29 September 2025** simplified and strengthened CBAM. Key elements relevant to logistics and customs operators in Austria: ([pwc.at](https://www.pwc.at/de/insights/austrian-tax-news/2025/council-decision-important-updates-to-the-carbon-border-adjustment-mechanism-cbam-from-2026.html?utm_source=openai)) - **Integration into customs procedures from 1 January 2026**: CBAM is no longer run “in parallel” to customs but is **technically embedded in customs clearance** (Austrian customs consultants emphasize this change). ([customs-consulting.at](https://www.customs-consulting.at/aktuelles/detail/cbam-ab-1-januar-2026-integration-in-das-zollverfahren?utm_source=openai)) - A unified **de‑minimis mass threshold of 50 tonnes per calendar year** per importer for most CBAM goods (excluding electricity and hydrogen), with specific conditions for indirect customs representatives. ([customs-consulting.at](https://www.customs-consulting.at/aktuelles/detail/cbam-ab-1-januar-2026-integration-in-das-zollverfahren?utm_source=openai)) - Adjusted timelines and streamlined reporting to reduce administrative burden, but the **coverage of embedded emissions remains about 99%** of imports in CBAM sectors, so the climate ambition and reporting complexity remain high. ([consilium.europa.eu](https://www.consilium.europa.eu/en/press/press-releases/2025/09/29/cbam-council-signs-off-simplification-to-the-eu-carbon-leakage-instrument/pdf/?utm_source=openai)) **Implications for Austrian freight forwarders & logistics providers** - Operationally, for Austrian‑based freight forwarders, customs brokers, and 3PLs: - CBAM adds a **new data and process layer at import** – they must ensure clients (EU importers) are **authorized CBAM declarants**, and they must transmit product‑and installation‑level emissions data for covered goods at the time of customs clearance. ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) - Consultants and practitioners report **pain points** including: shortage of accredited verifiers, inconsistent emissions data from non‑EU producers, and unclear division of responsibilities between forwarders, importers and indirect representatives. ([reddit.com](https://www.reddit.com/r/carbonaccounting/comments/1qpbh52/cbam_reporting_in_practice_how_are_emissions/?utm_source=openai)) - For logistics strategy, CBAM effectively **re‑prices supply chains**: routing higher‑carbon materials into the EU via Austria does not change the CBAM liability, but Austria can position itself as a **compliance and reporting hub** (data collection, verification coordination, carbon‑efficient mode selection – rail/Danube vs road/sea‑air). ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) **EU customs rules & ICS2 – 2026 changes** - The EU’s **Import Control System 2 (ICS2)** entered into force for all modes by **1 April 2025** and continues to be rolled out operationally into 2026, affecting all goods imported into the EU (including through Austria). Key logistics‑relevant points from recent guidance: ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) - Extended pre‑loading and pre‑arrival security data requirements (Entry Summary Declaration – ENS) are now required for **all modes**, adding data and IT integration burdens for forwarders, carriers and platforms. - In 2026, ICS2 tightening is occurring alongside CBAM and broader ESG reporting, creating a **cumulative compliance load** (more data fields, stricter data quality expectations, and increased customs risk profiling). - In parallel, an EU **customs reform** coming into effect **around July 1, 2026** aims to: ([reddit.com](https://www.reddit.com/r/woo_shipping_help/comments/1t9rfbg/eu_customs_duty_changes_2026_what_ecommerce/?utm_source=openai)) - Eliminate the VAT/customs exemption for **low‑value e‑commerce shipments**, introducing duties on parcels previously duty‑free. - Shift more responsibility for customs duties and data quality onto **platforms, couriers, and customs brokers**, rather than end‑consumers. - Practitioners note that many technical details are still being finalized; operators worry about **unclear responsibilities** and expect higher administrative and transaction costs, which are likely to be passed through into freight/handling charges. ([reddit.com](https://www.reddit.com/r/CustomsBroker/comments/1swzcmz/july_1_eu_customs_reform_unclear_responsibilities/?utm_source=openai)) **ESG and corporate due diligence context (CSDDD, supply‑chain laws)** - The CBRE Austria 2026 logistics report notes that the political “softening” of the **EU Corporate Sustainability Due Diligence Directive (CSDDD)** provides **temporal relief in 2026**, especially for SMEs, as implementation timelines and coverage thresholds are relaxed. Nevertheless: ([cbre.at](https://www.cbre.at/insights/figures/logistikmarktbericht-%C3%B6sterreich-2026?utm_source=openai)) - Large corporates and investors continue to demand **high ESG and supply‑chain standards**, effectively maintaining pressure on logistics providers to track emissions, human‑rights risks, and environmental impacts along their networks. - For Austrian logistics operators, this means **mandatory or de‑facto required carbon accounting** for different modes, and growing customer demand for low‑carbon transport options (rail, intermodal, barge) and granular reporting. ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) **Driver shortage, hours‑of‑service (HOS) and road freight constraints** - While no Austria‑specific 2026 driver‑shortage statistic appears in the retrieved snippets, EU‑wide and sector commentary for 2025–2026 emphasizes: - Continued **truck driver shortages** in Europe, exacerbated by an ageing workforce, relatively low attractiveness of the profession, and regulatory constraints (rest‑time rules, Mobility Package implementation). - For Austria, this translates into: - Persistent **upward pressure on road freight rates and limited road capacity** on certain lanes. - A relative **competitive boost for rail and intermodal**, provided sufficient service frequency and reliability (which Austrian policy and investments – Koralm, Vienna South expansion – aim to secure). ([railcargo.com](https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai)) **Problem framing for 2026 – what this means for logistics strategy in/through Austria** For freight forwarders, shippers and cargo owners using Austria as a hub in 2026, the regulatory environment creates a multi‑dimensional challenge: 1. **Carbon & customs integration problem (CBAM + customs reform):** - CBAM obligations (emissions data, certificates) are now **locked into customs clearance workflows**, while e‑commerce/customs reforms demand more detailed, earlier‑stage shipment data and shift financial/liability risk to intermediaries. - This raises fixed compliance costs per shipment and increases the value of **consolidation, standardization, and digitalization** (e.g., using Austrian hubs to consolidate flows and manage data centrally). ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) 2. **Mode‑choice and carbon‑pricing problem:** - CBAM and broader EU climate policy (ETS, FuelEU Maritime, forthcoming road‑transport measures) amplify cost differentials between high‑ and low‑emission options. - Austrian logistics providers that can offer **credible carbon‑efficient routings** (rail, Danube barge, intermodal) plus accurate emissions reporting are better positioned to capture cargo, especially metals, cement, fertilizers, electricity, hydrogen and other CBAM‑exposed materials and intermediate goods. ([railcargo.com](https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai)) 3. **Human‑capital and capacity problem (driver shortage):** - Ongoing driver shortages and HOS constraints limit **scalable growth of pure road solutions** and support the case for shifting at least the long‑haul trunk to rail or barge with road only for first/last mile. - However, rail itself faces **profitability and competitive‑pressure issues**, so public‑policy support and efficient intermodal operations (like Vienna South) are critical to keep rail viable. ([ru.railmarket.com](https://ru.railmarket.com/news/insights/56002-austria-rail-freight-volumes-rose-1-8-in-2025?utm_source=openai)) 4. **Data & systems integration problem:** - ICS2, CBAM, ESG disclosures and customs reforms each introduce **new data fields, timelines, and system interfaces**; in combination, they create a strong business case for: - Integrated TMS/ERP–customs–CBAM solutions, - Shared data platforms between shippers and forwarders, and - Specialized compliance services (a niche where Austrian logistics and consulting firms can differentiate). ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) **Sources:** Official EU and Council material on CBAM; Austrian customs consultancy guidance; ICS2 / customs rule analyses; CBRE Austria; OECD and logistics‑sector commentary; Rail Cargo and Austrian trade press. ([searates.com](https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai)) Sources: • Güterverkehr Schiene - STATISTIK AUSTRIA - Die Informationsmanager https://www.statistik.at/statistiken/tourismus-und-verkehr/gueterverkehr/gueterverkehr-schiene?utm_source=openai • Freight rail in Austria rose around 2% in 2025 | Последние железнодорожные новости https://ru.railmarket.com/news/insights/56002-austria-rail-freight-volumes-rose-1-8-in-2025?utm_source=openai • Weak market conditions weigh on RCG’s 2025 results - Rail Cargo Group https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai • ÖBB starts further expansion of Austria’s “main station” for freight | RailFreight.com https://www.railfreight.com/intermodal/2025/09/15/obb-starts-further-expansion-of-austrias-main-station-for-freight/?utm_source=openai • DANUBE conference https://transport.danube-region.eu/content/uploads/sites/2/2025/12/S4-2-Danube-conference-Ljubljana-10.12.2025_Grsic.pdf?utm_source=openai • Port of Vienna https://en.wikipedia.org/wiki/Port_of_Vienna?utm_source=openai • Koralm Railway https://en.wikipedia.org/wiki/Koralm_Railway?utm_source=openai • Weak market conditions weigh on RCG’s 2025 results - Rail Cargo Group https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai • Weak market conditions weigh on RCG’s 2025 results - Rail Cargo Group https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai • DANUBE conference https://transport.danube-region.eu/content/uploads/sites/2/2025/12/S4-2-Danube-conference-Ljubljana-10.12-2025_Grsic.pdf?utm_source=openai • Port of Vienna https://en.wikipedia.org/wiki/Port_of_Vienna?utm_source=openai • Güterverkehr Schiene - STATISTIK AUSTRIA - Die Informationsmanager https://www.statistik.at/statistiken/tourismus-und-verkehr/gueterverkehr/gueterverkehr-schiene?utm_source=openai • EU Customs Rules 2026: ICS2, CBAM, and ESG — The New Regulatory Reality for International Trade | SeaRates Blog https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai • DANUBE conference https://transport.danube-region.eu/content/uploads/sites/2/2025/12/S4-2-Danube-conference-Ljubljana-10.12.2025_Grsic.pdf?utm_source=openai • Logistikmarktbericht Österreich 2026 | CBRE Austria https://www.cbre.at/insights/figures/logistikmarktbericht-%C3%B6sterreich-2026?utm_source=openai • Weak market conditions weigh on RCG’s 2025 results - Rail Cargo Group https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai • ÖBB starts further expansion of Austria’s “main station” for freight | RailFreight.com https://www.railfreight.com/intermodal/2025/09/15/obb-starts-further-expansion-of-austrias-main-station-for-freight/?utm_source=openai • Logistikmarktbericht Österreich 2026 | CBRE Austria https://www.cbre.at/insights/figures/logistikmarktbericht-%C3%B6sterreich-2026?utm_source=openai • EU Customs Rules 2026: ICS2, CBAM, and ESG — The New Regulatory Reality for International Trade | SeaRates Blog https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai • Weak market conditions weigh on RCG’s 2025 results - Rail Cargo Group https://www.railcargo.com/en/news/2026/weak-market-conditions-weigh-on-rcgs-2025-results?utm_source=openai • EU Carbon Border Adjustment Mechanism https://en.wikipedia.org/wiki/EU_Carbon_Border_Adjustment_Mechanism?utm_source=openai • Council decision – important updates to the Carbon Border Adjustment Mechanism (CBAM) from 2026! https://www.pwc.at/de/insights/austrian-tax-news/2025/council-decision-important-updates-to-the-carbon-border-adjustment-mechanism-cbam-from-2026.html?utm_source=openai • www.customs-consulting.at https://www.customs-consulting.at/aktuelles/detail/cbam-ab-1-januar-2026-integration-in-das-zollverfahren?utm_source=openai • www.customs-consulting.at https://www.customs-consulting.at/aktuelles/detail/cbam-ab-1-januar-2026-integration-in-das-zollverfahren?utm_source=openai • PRESS EN Council of the EU PRESS RELEASE 761/25 2 https://www.consilium.europa.eu/en/press/press-releases/2025/09/29/cbam-council-signs-off-simplification-to-the-eu-carbon-leakage-instrument/pdf/?utm_source=openai • EU Customs Rules 2026: ICS2, CBAM, and ESG — The New Regulatory Reality for International Trade | SeaRates Blog https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai • CBAM reporting in practice: how are emissions + evidence actually being handled today? https://www.reddit.com/r/carbonaccounting/comments/1qpbh52/cbam_reporting_in_practice_how_are_emissions/?utm_source=openai • EU Customs Rules 2026: ICS2, CBAM, and ESG — The New Regulatory Reality for International Trade | SeaRates Blog https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai • EU Customs Rules 2026: ICS2, CBAM, and ESG — The New Regulatory Reality for International Trade | SeaRates Blog https://www.searates.com/ru/blog/post/eu-customs-rules-2026-ics2-cbam?utm_source=openai