## Company Profile SPEDYCARGO TRANSITARIOS, S.A. is a Portugal-based freight forwarder (lead contact: Emídio Moutinho, General Manager of Operations). Public lead memo points to the company profile on portugalbusinessontheway.com. As a forwarder operating in Portugal the company likely provides ocean/air/road forwarding, customs clearance and port operations support across the Lisbon, Leixões (Porto) and Sines gateways. Positioning: national/regional forwarder focused on serving Portuguese exporters (agri‑food, small manufacturers, e‑commerce shippers) and importers using Iberian ports. Scale: not public in the lead; treated as a mid‑sized national operator with direct exposure to Portuguese ports and cross‑border EU corridors. ## Pain Points 1) Customs & compliance burden: mandatory ICS2 v3 (since 3 Feb 2026), SAL‑Garantias rollout and upcoming EU customs data hub/VAT changes increasing electronic declaration requirements. Spedycargo needs to upgrade TMS/EDI, train staff and avoid shipment blocks caused by mis‑transmitted IOSS or ENS data. 2) Operational disruptions and port choice: recent Portuguese customs IT failure (Dec 2025–Jan 2026) and episodic congestion at Lisbon/Leixões create yard density and export acceptance limits—Spedycargo must offer reliable re‑routing (Sines) and buffer management to keep clients moving. 3) Agri‑food / reefer seasonality: record 2025 fruit/veg exports and stabilising olive oil/wine volumes mean seasonal spikes in reefers and SPS paperwork; securing reefer plug access and priority gate‑in is a recurring challenge. 4) E‑commerce/DDP re‑pricing & IOSS: removal of €150 duty exemption (1 Jul 2026) and new low‑value duty regimes force rework of DDP offerings and accurate IOSS capture or face stopped parcels and higher handling costs. 5) CBAM & upstream data: for customers in metal/fertiliser supply chains, Tridge’s ability to gather and transmit supplier emissions data would reduce friction—Spedycargo likely faces requests to capture mill/plant emissions data though they are not the declarant. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. [MARKET EVENTS] – PORTUGAL FREIGHT FORWARDING & PORTS (LISBON, LEIXÕES) === **Overall container/ocean market context into 2026** - Global ocean demand grew about **4% in 2025**, driven by secondary trades ex‑Asia; carriers are managing capacity via blank sailings and network reshuffles, so forwarders face a “controlled chaos” environment rather than an outright capacity crunch heading into 2026. ([dhl.com](https://www.dhl.com/pt-en/home/global-forwarding/latest-news-and-webinars/ocean-freight-market-update.html?utm_source=openai)) - Most analysts still see **excess vessel capacity** vs. demand in 2026, which caps rate inflation but keeps schedule reliability volatile—relevant for Portuguese exporters/importers depending on feeder connections and transhipment via main hubs. ([dhl.com](https://www.dhl.com/pt-en/home/global-forwarding/latest-news-and-webinars/ocean-freight-market-update.html?utm_source=openai)) **Portugal port performance and container volumes** - **Sines** (main deep‑sea container hub): - 2024 was its **best year ever in containers**, reaching **~1.9 million TEU**, a **+16% YoY** increase in containerised cargo. The ongoing expansion of the container terminal will raise annual capacity from **2.7m TEU to 4.2m TEU**, reinforcing its role in EU top‑15 container ports. ([apsinesalgarve.pt](https://www.apsinesalgarve.pt/en/news/2025/2024-is-the-best-year-ever-for-the-port-of-sines/?utm_source=openai)) - This deep‑sea capacity reduces structural congestion risk for Portugal’s export flows, with Sines increasingly absorbing long‑haul Asia/ECSA/NA trades while Lisbon/Leixões handle more regional, feeder and mixed cargo. - **Lisbon–Setúbal cluster**: - Combined throughput reached **17.8 million tonnes in 2025**, up **2.1% YoY**; container volumes around **640,000 TEU**, **+4.5% YoY** (2025 vs 2024). ([realestate-lisbon.com](https://www.realestate-lisbon.com/news/market-trends/lisbon-setubal-port-cluster-sees-record-growth-signaling-major-boost-for-industrial-real-estate-investors?utm_source=openai)) - The World Ports Organization reports the ports of **Lisbon and Setúbal** posting **positive performance in 2025**, with Setúbal alone handling **6.3m tonnes** and 1,592 vessels, and continuing to grow Ro‑Ro volumes tied to Portugal’s automotive market. ([worldports.org](https://www.worldports.org/portugal-ports-of-lisbon-and-setubal-report-positive-figures-on-their-performance-in-2025/?utm_source=openai)) - The Portuguese government highlighted **Q1‑2026 cargo growth of +1.2% to +6%** for Lisbon and Setúbal, with **containerised cargo singled out as especially strong**. ([theportugalnews.com](https://www.theportugalnews.com/news/2026-05-02/the-portuguese-government-announces-a-strong-first-quarter-for-the-ports-of-lisbon-and-setubal/1015445?utm_source=openai)) - **Leixões (Porto area)**: - Leixões handled **~715,000 TEU in 2024** (containers) and **14.4m tonnes** total cargo, with containers “just under half” of tonnage. ([en.wikipedia.org](https://en.wikipedia.org/wiki/Leix%C3%B5es?utm_source=openai)) - However, 2024 saw a **decline in total cargo** vs 2023, leading to loss of its previous leadership in the northwest Iberian region; some refrigerated fish traffic from Vigo has been diverted into Leixões, signalling growing use as an alternative gateway but also competitive pressure in the Galicia/North Portugal corridor. ([eco.sapo.pt](https://eco.sapo.pt/2025/04/24/porto-de-leixoes-reduz-carga-em-2024-e-perde-lideranca-do-noroeste-peninsular/?utm_source=openai)) **Congestion and operational disruptions (Lisbon & Leixões, 2025–2026)** - Late December **2025** and early **January 2026**: a major **IT failure in the Portuguese customs system** blocked normal processing of import declarations, meaning containers arriving at **Leixões and Lisbon could not be unloaded at normal speed**. This caused: - Inability to pick up import containers at normal throughput. - **Export container acceptance limits** at Leixões and Lisbon terminals due to yard congestion. ([euroatla.pt](https://www.euroatla.pt/en/news/customs-system-impacts-container-operations-in-portugal/107?utm_source=openai)) - Freight market advisories in early January 2026 flagged **“severe congestion”** and advised shippers to expect delays and restricted receiving windows. ([mbllpartners.ca](https://www.mbllpartners.ca/sites/mbll-pa/files/pdf_pamphlets/Logistics%20update%20March%2020%202026%20-%20General.pdf?utm_source=openai)) - By **21 January 2026**, contingency measures from customs authorities had **stabilised the situation**, though knock‑on effects on yard density and sailing schedules persisted into Q1 for some services. ([mbllpartners.ca](https://www.mbllpartners.ca/sites/mbll-pa/files/pdf_pamphlets/Logistics%20update%20March%2020%202026%20-%20General.pdf?utm_source=openai)) - **Current congestion levels (Lisbon, May 2026)**: - Real‑time congestion trackers indicate **moderate but manageable congestion** at **Lisboa** in early May 2026, with vessel waiting times and yard utilisation elevated but not at crisis levels. Exporters should still allow buffer days, especially on feeder connections. ([portcast.io](https://www.portcast.io/port-congestion/lisboa?utm_source=openai)) **Implications for exporters/importers & freight forwarders (2026)** 1. **Routing and port choice** - **Sines** offers the highest capacity and least structural congestion risk for deep‑sea containers thanks to its 1.9m‑TEU throughput and planned expansion to 4.2m TEU; this is the key hub for Asia/ECSA/NA deep‑sea trades. ([apsinesalgarve.pt](https://www.apsinesalgarve.pt/en/news/2025/2024-is-the-best-year-ever-for-the-port-of-sines/?utm_source=openai)) - **Lisbon/Setúbal**: growing container and Ro‑Ro flows and limited modern logistics stock (only **~480,000 m² of grade‑A logistics within 20 km**, vs much higher demand) are tightening hinterland capacity and warehouse availability, which in turn can push up drayage times and storage costs. ([realestate-lisbon.com](https://www.realestate-lisbon.com/news/market-trends/lisbon-setubal-port-cluster-sees-record-growth-signaling-major-boost-for-industrial-real-estate-investors?utm_source=openai)) - **Leixões**: good for Northern exporters and reefer cargoes, but 2024 cargo reduction and competition with Vigo highlight sensitivity to regional shifts; congestion risk is episodic (IT failures, yard capacity) rather than structural. 2. **Pricing and service for shippers** - With global capacity oversupply but localised disruptions, **Portuguese exporters/importers are more exposed to schedule unreliability and port‑specific bottlenecks than to extreme freight rate spikes** in 2026. ([dhl.com](https://www.dhl.com/pt-en/home/global-forwarding/latest-news-and-webinars/ocean-freight-market-update.html?utm_source=openai)) - Forwarders are differentiating on **port‑side problem‑solving** (re‑routing via Sines, flexible cut‑off management, and customs work‑arounds) rather than just linehaul rates. **Key takeaways for a commodity exporter/importer using Portuguese ports in 2026** - Build **routing flexibility** between Sines, Lisbon/Setúbal and Leixões (especially for reefer and containerised agri‑food). - Assume **occasional congestion spikes** linked to customs IT and yard capacity, particularly at Lisbon/Leixões; contractually allow **extra 3–7 days** lead time around sensitive periods. - Co‑locating inventory in the constrained Lisbon logistics belt will remain expensive; consider **rail/road links from Sines and Leixões** to inland DCs instead. ([realestate-lisbon.com](https://www.realestate-lisbon.com/news/market-trends/lisbon-setubal-port-cluster-sees-record-growth-signaling-major-boost-for-industrial-real-estate-investors?utm_source=openai)) === 2. [DEMAND SIGNALS] – PORTUGAL AGRICULTURAL EXPORTS (FRUIT, VEGETABLES, WINE, OLIVE OIL) TO EU & AFRICA, 2026 OUTLOOK === **Macro: Portugal agri‑food export growth** - According to AICEP/Portugal Global, **agri‑food exports reached ~€10.6 billion in 2025**, driven by higher value‑added products such as **wine, olive oil, fruit and processed goods**. ([portugalglobal.pt](https://www.portugalglobal.pt/en/trade/clusters/agri-food-cluster/?utm_source=openai)) - Portugal remains highly open to trade: by 2024, total exports + imports equaled **~90% of GDP**, with **Spain (26%) and Germany (~14%)** as key export markets—relevant because both are major buyers of Portuguese food/ag products. ([en.wikipedia.org](https://en.wikipedia.org/wiki/Portugal?utm_source=openai)) **Fruit, vegetables, flowers – 2025 record and destination mix** - Industry association **Portugal Fresh** reports that exports of **fruits, vegetables and flowers**: - Reached a **record €2.6 billion in 2025**, **+5% vs 2024**. ([jornaleconomico.sapo.pt](https://jornaleconomico.sapo.pt/noticias/exportacoes-de-frutas-legumes-e-flores-atingem-novo-recorde-de-26-mil-milhoes/?utm_source=openai)) - The **EU remains the main destination with ~83.6% of total export value**. ([tridge.com](https://www.tridge.com/news/portugal-reached-a-new-record-in-exports-of--haqpmw?utm_source=openai)) - Main product groups by value: - **Berries (small fruits, especially raspberry)** - **Processed tomato (prepared or preserved)** - **Citrus (notably orange)** - **Tree nuts (especially almond)** - **Fresh tomato** - **Rocha pear** ([jornaleconomico.sapo.pt](https://jornaleconomico.sapo.pt/noticias/exportacoes-de-frutas-legumes-e-flores-atingem-novo-recorde-de-26-mil-milhoes/?utm_source=openai)) - A February 2026 article summarising 2025 data notes **Spain remains the top customer for Portuguese fruits and vegetables, with ~39% of value**, underscoring strong Iberian regional integration and cross‑border sourcing. ([portugal.fr](https://www.portugal.fr/Portugal-record-dexportations-de-fruits-et-legumes-en-2025.html?utm_source=openai)) **Demand from EU vs. Africa** - **EU**: - EU internal fruit & veg trade continues to grow; Freshfel’s 2025 activity report shows **EU fresh fruit and vegetable intra‑EU trade value up 4.7% to ~€44.4bn**, indicating strong supermarket and retail demand, with Portugal participating as a supplier of berries, citrus, tomatoes and pears. ([freshfel.org](https://freshfel.org/wp-content/uploads/2025/04/FRESHFEL-AR25-for-web.pdf?utm_source=openai)) - Eurostat identifies Portugal as accounting for **~10% of the EU tomato harvest in 2024**, highlighting its weight in processing tomatoes and some fresh exports. ([ec.europa.eu](https://ec.europa.eu/eurostat/web/products-eurostat-news/w/ddn-20250825-1?utm_source=openai)) - **Africa**: - Disaggregated 2024–2025 Comtrade by partner (not all visible without full extraction), but trade intelligence and AICEP marketing emphasise **Lusophone Africa (Angola, Cabo Verde, Mozambique)** and **North/West Africa** as **growth markets** for Portuguese wine, olive oil and some fruit/veg, often via re‑exporters in Spain. ([portugalglobal.pt](https://www.portugalglobal.pt/en/trade/clusters/agri-food-cluster/?utm_source=openai)) - Volumes remain small vs. EU, but growing **middle‑class consumption in Angola and Mozambique** plus diaspora‑driven demand supports incremental shipments, especially of **bottled wine and branded olive oil** rather than bulk. **Olive oil – prices, export flows & sourcing implications** - EU‑level data show **“olives and olive oil” exports up 41% in value in 2024 vs 2023 (from €5.1bn to €7.2bn)**, reflecting both price inflation and some recovery in volumes after severe drought. ([agriculture.ec.europa.eu](https://agriculture.ec.europa.eu/document/download/8e6be7cf-e1d2-48fd-9114-90c448e09643_en?filename=monitoring-agri-food-trade_dec2024_en.pdf&utm_source=openai)) - Trade commentary in early 2026 notes that **EU olive oil prices rose about 78% from 2022–2024, then fell ~23% in 2025** as harvests improved, including in **Spain, Greece and Portugal**. Prices remain high vs pre‑2022, but are off their peaks. ([reddit.com](https://www.reddit.com/r/OliveOilTalk/comments/1scykum/olive_oil_prices_are_falling_across_europe/?utm_source=openai)) - World Bank/UN Comtrade 2024 data indicate Portugal’s exports of **non‑virgin olive oil (HS 150990) to Italy** at **~1.44m kg valued at €5.8m** (illustrative of ongoing intra‑EU bulk trade; similar flows go to Spain and other bottling centres). ([wits.worldbank.org](https://wits.worldbank.org/trade/comtrade/en/country/PRT/year/2024/tradeflow/Exports/partner/ALL/product/150990?utm_source=openai)) **Signals for 2026:** - As Spanish output normalises from drought but stocks remain relatively tight, **Portuguese olive oil maintains a strong export role both in bulk to Italy/Spain and in branded form to EU and Africa**. Price easing improves downstream demand (HORECA and retail) and could increase volumes in 2026 even if export values grow more slowly or flatten. **Wine – EU and Africa demand** - At EU level, **wine and wine‑based product exports have been broadly flat to slightly down in value** (‑1% in 2024 vs 2023) due to price resistance and competition from New World producers. ([agriculture.ec.europa.eu](https://agriculture.ec.europa.eu/document/download/8e6be7cf-e1d2-48fd-9114-90c448e09643_en?filename=monitoring-agri-food-trade_dec2024_en.pdf&utm_source=openai)) - Within this, Portuguese wines (Vinho Verde, Douro, Alentejo) remain in premium‑value niches; CaixaBank research highlights **citrus, wine, pigmeat and olive oil** as core Iberian agri‑food export pillars, suggesting mid‑term resilience. ([caixabankresearch.com](https://www.caixabankresearch.com/sites/default/files/content/file/2024/10/29/91184/is-agro-2024_ing.pdf?utm_source=openai)) - African markets (notably Angola and Cabo Verde) are key for **Portuguese bottled wine exports**, often less price‑sensitive and brand‑loyal, supporting steady or growing volumes in 2026 despite currency volatility. **Supply shifts & sourcing needs (what this means for buyers / forwarders)** 1. **Supply growth in fruit & veg** - The **5% value growth to €2.6bn in 2025** and continued EU‑centric destination mix (83.6% share) indicate **Portugal is scaling horticultural output** aimed at supermarket and foodservice channels across the EU. ([jornaleconomico.sapo.pt](https://jornaleconomico.sapo.pt/noticias/exportacoes-de-frutas-legumes-e-flores-atingem-novo-recorde-de-26-mil-milhoes/?utm_source=openai)) - Growers are increasingly investing in **berries, greenhouse vegetables and processed tomatoes**, meaning more **reefer and controlled‑temperature outbound flows** through Leixões, Lisbon/Setúbal and Sines. 2. **Olive oil and wine: stabilising after price shock** - With olive oil prices off their highs, **buyers may look to rebuild inventories** and sign multi‑year contracts with Portuguese packers to diversify away from Spain‑only risk; this implies **steadier base‑load export volumes in 2026–27**, but at lower per‑unit values than 2023–24. ([agriculture.ec.europa.eu](https://agriculture.ec.europa.eu/document/download/2edde374-d0d9-474c-9726-1e1c421c3567_en?filename=cdg-agricultural-markets-2024-4-17-olive-oil-minutes_en.pdf&prefLang=cs&utm_source=openai)) - Wine exports face demand‑side pressure in some EU markets but show **resilience in Africa and the UK/US**, favouring differentiated, origin‑story‑driven SKUs rather than bulk. 3. **Demand implications for freight and logistics** - Rising agri‑food exports and record fruit/veg shipments increase **reefer container demand** out of Portugal; given port congestion spikes, forwarders capable of ensuring **reefer plug availability and priority gate‑in at Lisbon/Leixões/Sines** have an advantage. - EU remains the overwhelmingly dominant market, so **short‑sea, feeder and road transport into Spain, France, Germany and Benelux** remain strategic. African flows are still niche but **higher margin and more documentation‑heavy**, requiring solid knowledge of Sanitary/Phytosanitary (SPS) and rules‑of‑origin paperwork. **Working hypothesis for 2026–27** - **Volume outlook:** high‑single‑digit volume growth in **fruit/veg**, modest positive in **olive oil** (volumes) and flat‑to‑slightly‑positive in **wine** (volumes), with **value growth slowing** as prices normalise. - **Buyer behaviour:** EU and some African buyers looking to: - Spread sourcing risk across **Portugal + Spain + Morocco** for fruit/veg. - Lock in multi‑origin **olive oil** contracts, with Portugal as a complementary origin to Spain and Tunisia. - For a forwarder, this means **sustained, seasonally peaked demand for reefer capacity and customs/SPS handling** via Portuguese ports. === 3. [TIMING SIGNALS] – EU REGULATORY CHANGES 2026 AFFECTING FREIGHT FORWARDERS & PORTUGUESE TRADERS (CBAM, CUSTOMS DIGITALISATION, VAT) === Below focuses on what **comes into force or changes in 2026** that is directly relevant to freight forwarders and Portuguese importers/exporters. #### 3.1 CBAM (Carbon Border Adjustment Mechanism) – Definitive Phase from 1 Jan 2026 - **Transition phase (no payments) ended 31 Dec 2025**; the **definitive regime started 1 January 2026**. ([cbamguide.com](https://cbamguide.com/learn/what-is-cbam/?utm_source=openai)) - **Who is affected:** EU importers of CBAM‑covered goods (currently cement, iron & steel, aluminium, fertilisers, electricity, hydrogen, and some precursors), including Portuguese firms importing from non‑EU countries. - **Key 2026 obligations:** - Importers must be **authorised CBAM declarants**; in practice often the **EU buyer/importer of record**, but in many supply chains forwarders and customs brokers help structure responsibilities. - From 2026, importers have to **purchase and surrender CBAM certificates** to cover the **embedded emissions** in imported goods, with the CBAM price linked to the **EU ETS carbon price** (quarterly average). ([cbamguide.com](https://cbamguide.com/learn/what-is-cbam/?utm_source=openai)) - **Penalties for non‑compliance** are roughly **€100 per tonne CO₂e** for missing certificates, in addition to the need to “make good” the deficit—this is material for steel, aluminium and fertiliser import chains handled by freight forwarders. ([cbamguide.com](https://cbamguide.com/learn/what-is-cbam/?utm_source=openai)) - **Practical impact for Portuguese forwarders & shippers in 2026:** - Need to **collect much more granular data** from non‑EU suppliers (mill certificates, emissions data, plant identifiers). - Contractually clarify **who is the CBAM declarant** and who bears carbon cost; forwarders are not usually the declarant but are key in **data transmission and customs declaration coding**. - For agricultural commodities per se, CBAM is **not yet directly applied**, but any agro‑industrial exporter that **uses CBAM‑covered inputs** (e.g., steel, fertiliser) in its supply chain will see **upstream cost pressures**. #### 3.2 Customs digitalisation – ICS2 / ECS2 / EU Customs Reform Timeline Around 2026 **Import Control System 2 (ICS2) – security filings** - As of **1 September 2025**, the EU completed the rollout of **ICS2 pre‑arrival security filings** across all modes, including **road and rail**, meaning that by 2026: - Any carrier or freight forwarder moving goods into the EU must submit an **Entry Summary Declaration (ENS) in ICS2** before arrival. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs-4/customs-security/import-control-system-2-ics2-0/import-control-system-2-release-1_en?utm_source=openai)) - A new **version 3 of ICS2 messages becomes mandatory from 3 February 2026**, with older message versions decommissioned. This affects **forwarders’ and carriers’ IT systems** (ENS message formats, data elements, validation rules). ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs-4/customs-security/import-control-system-2-ics2-0/import-control-system-2-release-1_en?utm_source=openai)) - For a Portuguese forwarder, that means in 2026: - Ensuring **TMS/EDI systems are upgraded** for ICS2 v3. - Training staff on **new data elements** (especially HS‑6 accuracy, shipper/consignee identifiers, security‑relevant information). - Coordinating with non‑EU partners (e.g., African and South American origin ports) to ensure they can capture and transmit required data in time. **EU Customs Reform & EU Customs Data Hub (e‑commerce focus)** - On **26 March 2026**, the European Parliament and Council reached an agreement on a **major EU Customs Code reform**, with a strong focus on **e‑commerce and data‑driven supervision**. ([europarl.europa.eu](https://www.europarl.europa.eu/news/en/press-room/20260323IPR38815/?utm_source=openai)) - Key points (timing around 2026 and beyond): - Creation of an **EU Customs Data Hub**, centralising data for low‑value and e‑commerce shipments. - Introduction of an **e‑commerce customs duty / handling fee** on low‑value consignments, to be collected no later than **1 November 2026** once national IT is ready. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/e-commerce-150-eur-customs-duty-exemption-threshold-be-removed-2026-2025-11-13_en?prefLang=zh&utm_source=openai)) - Gradual **shift of responsibility to platforms and e‑commerce intermediaries** for customs and VAT on distance sales, impacting forwarders who provide DDP solutions. - For freight forwarders in Portugal handling B2C flows: - Expect **more direct data integration with EU Customs Data Hub** from 2026 onwards. - Need to adjust processes for **duty + €3‑type handling fee per low‑value parcel** (as widely discussed in practitioner commentary) and align with postal/courier partners. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/e-commerce-150-eur-customs-duty-exemption-threshold-be-removed-2026-2025-11-13_en?prefLang=zh&utm_source=openai)) **Portuguese customs digitalisation** - Portugal’s **Autoridade Tributária e Aduaneira (AT)**: - Rolled out **SAL‑Garantias**, a new guarantees management system from **6 October 2025**, modernising how customs guarantees are recorded and managed. ([gov.pt](https://www.gov.pt/noticias/autoridade-tributaria-substitui-sca-garantias-pelo-sal-garantias?utm_source=openai)) - The Portuguese government is actively bidding to host the **new European Union Customs Authority (EUCA)**, citing a “strong history of innovation in the digitalisation of customs procedures”; the host city must be ready to receive EUCA by **2026**, with ~250 staff expected by 2034. ([portugal.gov.pt](https://www.portugal.gov.pt/pt/gc25/comunicacao/noticia?i=governo-quer-trazer-autoridade-aduaneira-da-uniao-europeia-para-portugal&utm_source=openai)) - For operators, this means: - Forwarders using Portuguese ports will increasingly face **fully digital guarantee, risk‑management and declaration systems**, with fewer manual work‑arounds (as highlighted by the January 2026 IT failure episode in Lisbon/Leixões). #### 3.3 VAT & IOSS/OSS changes in 2026 **End of €150 customs duty exemption & new low‑value duty from July 1, 2026** - The EU has agreed to **remove the €150 customs duty exemption for low‑value consignments** as of **1 July 2026**, as part of customs reform for e‑commerce. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/e-commerce-150-eur-customs-duty-exemption-threshold-be-removed-2026-2025-11-13_en?prefLang=zh&utm_source=openai)) - For B2C e‑commerce parcels into the EU: - From **1 July 2026 – 1 July 2028**, there will be a **transitional regime** with a **fixed customs duty (around €3 per parcel) applied to most low‑value shipments**, in addition to VAT. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/e-commerce-150-eur-customs-duty-exemption-threshold-be-removed-2026-2025-11-13_en?prefLang=zh&utm_source=openai)) - The Import One‑Stop Shop (**IOSS**) scheme continues, but **becomes more strongly enforced**; duty is now layered on top of VAT, increasing landed cost on small parcels. - A Council directive formally adopted in **July 2025** also adjusts VAT rules to **simplify tax collection for imports** and more closely align VAT with customs data flows (part of the broader **VAT in the Digital Age – ViDA** initiative). ([consilium.europa.eu](https://www.consilium.europa.eu/en/press/press-releases/2025/07/18/vat-council-formally-adopts-new-rules-simplifying-tax-collection-for-imports/pdf/?utm_source=openai)) **Practical impacts for Portuguese importers/exporters and their forwarders in 2026** - Forwarders offering **DDP solutions into other EU countries** must: - Ensure that **EU‑registered entities with valid VAT numbers/IOSS** act as importers of record; anecdotal evidence from 2026 shows customs **blocking DDP shipments where the importer is a non‑EU entity (e.g., US LLC)** and forwarders now requiring EU VAT/IOSS details before shipping. ([reddit.com](https://www.reddit.com/r/AmazonFBA/comments/1t2i12v/us_llc_is_useless_for_eu_customs_now_need_a_real/?utm_source=openai)) - Upgrade their systems to transmit **IOSS numbers correctly in electronic customs declarations**, as mis‑captured IOSS data is causing parcels to be stopped for VAT-on-arrival. ([reddit.com](https://www.reddit.com/r/EtsySellers/comments/1osg88n/customs-is-saying-theres-no-ioss-number-and-wont/?utm_source=openai)) - From mid‑2026, shippers of small parcels to EU consumers (including from African or American supply origins via Portuguese hubs) must **budget for extra duties per parcel** and potentially **higher broker/handling fees**. --- **Summary timing matrix (as of mid‑May 2026)** - **1 Jan 2026** – CBAM **definitive regime** starts; certificate purchase & surrender obligations apply for covered goods. ([cbamguide.com](https://cbamguide.com/learn/what-is-cbam/?utm_source=openai)) - **3 Feb 2026** – **ICS2 v3** message format mandatory; prior ENS message version decommissioned. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs-4/customs-security/import-control-system-2-ics2-0/import-control-system-2-release-1_en?utm_source=openai)) - **By 1 Nov 2026 latest** – Member states start collecting **e‑commerce customs handling fees on low‑value consignments** under EU customs reform (practical start may vary but deadline fixed). ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/e-commerce-150-eur-customs-duty-exemption-threshold-be-removed-2026-2025-11-13_en?prefLang=zh&utm_source=openai)) - **1 Jul 2026** – **€150 customs duty exemption removed** for low‑value B2C imports; **flat duty (~€3/parcel) transitional regime** starts (through 1 July 2028); IOSS continues but alongside duty. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/e-commerce-150-eur-customs-duty-exemption-threshold-be-removed-2026-2025-11-13_en?prefLang=zh&utm_source=openai)) - **Ongoing 2025–2026** – Portuguese AT rolling out digital systems like **SAL‑Garantias**; EU Customs Authority (EUCA) site selection underway, with Portugal bidding; EU‑wide customs and VAT digitalisation (ViDA, Customs Data Hub) enters implementation phase. For a freight forwarder and agri‑food exporter/importer using Portugal in 2026, these timing signals mean: - **Now**: fix **ICS2 v3, CBAM data collection, and IOSS transmission**. - **By mid‑2026**: re‑price and re‑design **e‑commerce/DDP products** to account for low‑value duty and stricter importer‑of‑record rules. - **2026–28**: anticipate **rising compliance workload** (CBAM, customs data hub, VAT analytics) becoming an important competitive differentiator among forwarders serving Portuguese ports. Sources: • Ocean Freight Market Update - DHL Global Forwarding - Portugal https://www.dhl.com/pt-en/home/global-forwarding/latest-news-and-webinars/ocean-freight-market-update.html?utm_source=openai • Ocean Freight Market Update - DHL Global Forwarding - Portugal https://www.dhl.com/pt-en/home/global-forwarding/latest-news-and-webinars/ocean-freight-market-update.html?utm_source=openai • https://www.apsinesalgarve.pt/en/news/2025/2024-is-the-best-year-ever-for-the-port-of-sines/?utm_source=openai • Lisbon-Setúbal Port Cluster Sees Record Growth, Signaling Major Boost for Industrial Real Estate Investors https://www.realestate-lisbon.com/news/market-trends/lisbon-setubal-port-cluster-sees-record-growth-signaling-major-boost-for-industrial-real-estate-investors?utm_source=openai • Portugal: ports of Lisbon and Setúbal report positive figures on their performance in 2025 | World Ports Organization https://www.worldports.org/portugal-ports-of-lisbon-and-setubal-report-positive-figures-on-their-performance-in-2025/?utm_source=openai • The Portuguese Government announces a strong first quarter for the Ports of Lisbon and Setubal - The Portugal News https://www.theportugalnews.com/news/2026-05-02/the-portuguese-government-announces-a-strong-first-quarter-for-the-ports-of-lisbon-and-setubal/1015445?utm_source=openai • Leixões https://en.wikipedia.org/wiki/Leix%C3%B5es?utm_source=openai • Porto de Leixões reduz carga em 2024 e perde liderança do Noroeste Peninsular https://eco.sapo.pt/2025/04/24/porto-de-leixoes-reduz-carga-em-2024-e-perde-lideranca-do-noroeste-peninsular/?utm_source=openai • EUROATLA - integrated transport and logistics solutions https://www.euroatla.pt/en/news/customs-system-impacts-container-operations-in-portugal/107?utm_source=openai • Logistics Update https://www.mbllpartners.ca/sites/mbll-pa/files/pdf_pamphlets/Logistics%20update%20March%2020%202026%20-%20General.pdf?utm_source=openai • Logistics Update https://www.mbllpartners.ca/sites/mbll-pa/files/pdf_pamphlets/Logistics%20update%20March%2020%202026%20-%20General.pdf?utm_source=openai • Port congestion at Lisboa | Live Delays & Vessel Wait Times https://www.portcast.io/port-congestion/lisboa?utm_source=openai • https://www.apsinesalgarve.pt/en/news/2025/2024-is-the-best-year-ever-for-the-port-of-sines/?utm_source=openai • Lisbon-Setúbal Port Cluster Sees Record Growth, Signaling Major Boost for Industrial Real Estate Investors https://www.realestate-lisbon.com/news/market-trends/lisbon-setubal-port-cluster-sees-record-growth-signaling-major-boost-for-industrial-real-estate-investors?utm_source=openai • Ocean Freight Market Update - DHL Global Forwarding - Portugal https://www.dhl.com/pt-en/home/global-forwarding/latest-news-and-webinars/ocean-freight-market-update.html?utm_source=openai • Lisbon-Setúbal Port Cluster Sees Record Growth, Signaling Major Boost for Industrial Real Estate Investors https://www.realestate-lisbon.com/news/market-trends/lisbon-setubal-port-cluster-sees-record-growth-signaling-major-boost-for-industrial-real-estate-investors?utm_source=openai • Agri-food Cluster https://www.portugalglobal.pt/en/trade/clusters/agri-food-cluster/?utm_source=openai • Portugal https://en.wikipedia.org/wiki/Portugal?utm_source=openai • Exportações de frutas, legumes e flores atingem novo recorde de 2,6 mil milhões https://jornaleconomico.sapo.pt/noticias/exportacoes-de-frutas-legumes-e-flores-atingem-novo-recorde-de-26-mil-milhoes/?utm_source=openai • Portugal reached a new record in exports of fruits, vegetables, and flowers in 2025. https://www.tridge.com/news/portugal-reached-a-new-record-in-exports-of--haqpmw?utm_source=openai • Exportações de frutas, legumes e flores atingem novo recorde de 2,6 mil milhões https://jornaleconomico.sapo.pt/noticias/exportacoes-de-frutas-legumes-e-flores-atingem-novo-recorde-de-26-mil-milhoes/?utm_source=openai • Portugal, record d'exportations de fruits et légumes en 2025 - Portugal.fr https://www.portugal.fr/Portugal-record-dexportations-de-fruits-et-legumes-en-2025.html?utm_source=openai • Activity Report https://freshfel.org/wp-content/uploads/2025/04/FRESHFEL-AR25-for-web.pdf?utm_source=openai • How much fruit and vegetables does the EU harvest? 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Ares(2024)3807926 - 28/05/2024 https://agriculture.ec.europa.eu/document/download/2edde374-d0d9-474c-9726-1e1c421c3567_en?filename=cdg-agricultural-markets-2024-4-17-olive-oil-minutes_en.pdf&prefLang=cs&utm_source=openai • What Is CBAM? Carbon Border Adjustment Mechanism Explained (2026) | CBAM Guide https://cbamguide.com/learn/what-is-cbam/?utm_source=openai • What Is CBAM? Carbon Border Adjustment Mechanism Explained (2026) | CBAM Guide https://cbamguide.com/learn/what-is-cbam/?utm_source=openai • What Is CBAM? 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