## Company Profile ASSTRA FORWARDING AG — Swiss freight forwarder (based in CH). Provides cross‑border road and multimodal forwarding, customs handling and logistics services for Swiss exporters/importers (EU–Switzerland lanes). Website: http://www.asstra.com. Likely focuses on European road corridors, transit declarations, and door‑deliveries; typical client base includes Swiss manufacturers, traders and importers requiring EU transit and customs expertise. ## Pain Points 1) Increased customs/documentation risk from ICS2 (ENS) and Switzerland’s Passar rollout (pilot import Q2 2026): incomplete ENS/transit data, dual‑system friction and tighter cut‑offs are creating bottle‑neck risk for ASSTRA’s shippers and add hours–days of delay; forwarders are under pressure to invest in TMS–customs integration. 2) Asia–Europe ocean volatility and capacity squeeze (Red Sea rerouting, 2026 rate premiums ~USD 1,500–1,900/TEU): ASSTRA’s importer/exporter clients face higher landed costs, longer lead times and are actively seeking alternative suppliers, routes or multi‑modal solutions — which ASSTRA may not have the in‑house sourcing network to deliver quickly. 3) CBAM (full operational from 1 Jan 2026) adds documentation and verification demands on exporters of carbon‑intensive goods; Swiss suppliers that can’t deliver verified emissions data risk EU buyers applying punitive default values, causing order delays or lost competitiveness. ## Intel Summary === MULTI-DIMENSION RESEARCH === === 1. [MARKET EVENTS] – Switzerland Freight Forwarding & Cross‑Border Road Transport (2026) === **Regulatory & Policy Context for 2026** - **EU–Switzerland transport & market access framework** - On 24 February 2026, the EU Council approved a *package of agreements* with Switzerland, including an amended **agreement on the carriage of goods and passengers by rail and road**. This is part of a broader set of market‑access arrangements intended to stabilize and modernize EU–Swiss transport relations post‑2024 negotiation standstill. ([consilium.europa.eu](https://www.consilium.europa.eu/en/press/press-releases/2026/02/24/council-greenlights-signing-of-package-of-agreements-with-switzerland/pdf/?utm_source=openai)) - The package aims at closer alignment of Swiss rules with evolving EU internal market and transport acquis, which is expected to **reduce legal uncertainty for cross‑border operators** from 2026 onward (e.g., mutual market access, technical standards, safety rules). Quantitative impact estimates on delays are not yet published, but policy commentary suggests an emphasis on *facilitating* flows rather than tightening. - **Common Transit & Customs Procedures** - Switzerland is part of the **Common Transit Convention** linking the EU‑27 with 4 EFTA states (including Switzerland) plus several other neighboring countries. Common transit allows goods to move under **single transit declarations** across multiple customs territories, with **customs clearance shifted to destination** rather than each border crossing. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-transit_en?utm_source=openai)) - As of April 2026, the Convention and its implementing rules remain the backbone for cross‑border road freight between Switzerland and the EU; there is **no new 2026‑specific restriction** on transit itself, but digitalization and security layers are tightening (see ICS2, Passar). **Digital Customs & Security Layers Affecting Road Freight** - **EU Import Control System 2 (ICS2) for Road/Rail – from April 2025** - ICS2 Phase 3 extends pre‑arrival security filing requirements (Entry Summary Declaration – ENS) to **maritime, rail and road carriers and logistics providers** from **April 2025**. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/eu-import-control-system-2-ics2-extends-rail-and-road-transportation-april-2025-2025-02-03_en?utm_source=openai)) - For Swiss–EU road flows, this means: - Carriers (or their representatives) must submit **complete ENS data before arrival at the EU border**, with more detailed data elements than ICS1. - Non‑compliant or late filings can trigger **“do not load” / “do not enter” risk assessments**, inspections, or holds, which in practice can add **hours to 1–2 days** delay in problem cases (based on early ICS2 air & maritime experience reported by logistics consultancies; no quantified road‑specific 2026 data yet). - Freight forwarders are responding by: - Investing in **integrated TMS–customs interfaces** for automated ENS filings, - Re‑engineering cut‑off times (e.g., bringing booking and documentation cut‑offs forward by **2–4 hours** for certain land routes) to avoid late submissions. - **Swiss Customs IT Modernization – Passar** - Switzerland is replacing its legacy e‑dec system with **Passar**, a new customs goods‑traffic system aligned with **EU transit data formats**. ([bazg.admin.ch](https://www.bazg.admin.ch/en/passar-goods-traffic-system?utm_source=openai)) - As of the official roadmap: - Passar already supports **transit and export**, including the new common transit messaging structure. - **Passar 2.0 (standard import)** will enter **pilot operations from Q2 2026** for selected border crossings and authorised consignees. ([bazg.admin.ch](https://www.bazg.admin.ch/en/passar-goods-traffic-system?utm_source=openai)) - Expected operational impact for freight forwarders: - In the short term (2026 pilot), **dual‑system complexity** (Passar vs e‑dec) can generate administrative friction and potential *IT‑related* delays where brokers are not fully integrated. - Medium term, alignment with EU formats should **simplify cross‑border data exchange**, enabling faster clearance at destination and potentially reducing average processing time by **tens of minutes per truck** where automated clearance and domicile procedures are granted (Swiss customs has not yet published quantified savings). **Transit Delays & Bottlenecks: Evidence & Drivers** - **No systemic new customs‑driven “border queue crisis” specifically for 2026** was found in recent sources. Instead, risk is **localized and procedural**: - **Data quality & readiness for ICS2 and Passar**: incomplete ENS data, HS codes, or consignee information are now more likely to produce automated risk flags, inspections, or requirement to amend entries – adding **hours** in worst cases. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/eu-import-control-system-2-ics2-extends-rail-and-road-transportation-april-2025-2025-02-03_en?utm_source=openai)) - **Security & veterinary/phyto checks** under existing EU rules (e.g., for agrifood, animal products) continue to be a significant share of physical inspections; no new 2026 Swiss‑specific tightening reported. - **Broader Geopolitical & Capacity Factors** - While mostly maritime, **Red Sea disruptions and rerouting via the Cape of Good Hope** have knock‑on effects on European hinterland logistics (e.g., rail/road from North Sea and Mediterranean ports into Switzerland), including: - **Increased variability in arrival times**, causing bunching of trucks at terminals. - Higher use of **alternative ports and gateways** (e.g., Antwerp/Rotterdam vs Mediterranean) that may alter trucking distances and border‑crossing points toward Switzerland. ([luyiss.com](https://www.luyiss.com/news/logistics/freight/Red-Sea-Rerouting-Pushes-Asia-Europe-Freight-Premium-to--1-850-TEU_611826.html?utm_source=openai)) - These factors can indirectly extend door‑to‑door lead times for Swiss–EU flows by **several days** in affected sea–road combined transport chains, though not due to Swiss/EU land border formalities per se. **Implications / Watch‑outs for 2026** - For **freight forwarders and shippers** using Switzerland–EU road corridors in 2026: - **Key operational risk**: *documentation and data readiness* under ICS2 and Passar, rather than new tariffs or quotas. - **Mitigation**: - Standardize ENS/ transit data sets with shippers; enforce cut‑offs. - Enrol in **authorised consignee / domicile clearance** where possible to benefit from Passar’s pilot digital import flow from Q2 2026. ([bazg.admin.ch](https://www.bazg.admin.ch/en/passar-goods-traffic-system?utm_source=openai)) - Monitor how the new EU–Swiss rail/road transport agreement is implemented at the level of market access and technical requirements (which may affect licensing, cabotage possibilities, and competition among carriers). ([consilium.europa.eu](https://www.consilium.europa.eu/en/press/press-releases/2026/02/24/council-greenlights-signing-of-package-of-agreements-with-switzerland/pdf/?utm_source=openai)) **Sources – [MARKET EVENTS]**: ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-transit_en?utm_source=openai)) === 2. [DEMAND SIGNALS] – Europe‑Asia Trade 2026: Container Rates, Capacity & Red Sea Disruptions === **Scale of the Disruption** - **Red Sea / Suez trade corridor** - As of early 2026, around **12–15% of global trade** and roughly **30% of containerized trade between Asia and Europe** normally transits the Red Sea / Suez corridor. ([suaidglobal.com](https://suaidglobal.com/insights/red-sea-shipping-crisis-2026/?utm_source=openai)) - Since Houthi attacks began (late 2023–2024) and escalated, **most mainline Asia–Europe services have been diverted around the Cape of Good Hope**, adding **3,000–3,500 nautical miles** and typically **10–14 days** to round‑trip voyage times, depending on speed. ([spglobal.com](https://www.spglobal.com/market-intelligence/en/news-insights/research/2026/03/middle-east-war-impacts-container-shipping?utm_source=openai)) **Container Rate Levels (Asia–Europe Focus)** - **Spot rates into 2026** - S&P Global’s containers quarterly review notes that the **Asia–Europe market entered 2026 “on firmer footing”**, with **spot rates rising** on the back of pre‑Lunar New Year demand and delayed GRIs, although the Red Sea crisis remained a key driver of uncertainty. ([spglobal.com](https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai)) - A shipping market briefing in April 2026 indicates that **rerouting via the Cape has pushed the Asia–Europe freight premium to approx. USD 1,850/TEU as of 15 April 2026**, based on Drewry weekly data – representing the *Red Sea‑related uplift* vs pre‑crisis baselines. ([luyiss.com](https://www.luyiss.com/news/logistics/freight/Red-Sea-Rerouting-Pushes-Asia-Europe-Freight-Premium-to--1-850-TEU_611826.html?utm_source=openai)) - An ocean‑freight advisory from March 18, 2026, reports **week‑on‑week spot rate rises of up to ~20% on some Asia–Europe strings**, while other indices show only low single‑digit changes – underscoring extreme volatility and lane‑specific behavior. ([metro.global](https://metro.global/2026/03/18/ocean-rates-move-unevenly-as-conflict-congestion-and-pricing-strategies-reshape-the-market/?utm_source=openai)) - **Contract vs spot rates** - S&P Global highlights that the **Platts Long‑Term Container Rate 1 (PLCR1) for Asia–North Europe remained around USD 1,700/FEU**, suggesting that **annual 2026 contracts were agreed at levels below prevailing spot spikes**. ([spglobal.com](https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai)) - This decoupling implies: - **Importers/exporters heavily exposed to spot** (or with high GRI pass‑through) are facing significantly higher landed costs than those with 2026 contracts locked in mid‑2025. - Carriers retain pricing power due to structural uncertainty around the Red Sea timeline. ([spglobal.com](https://www.spglobal.com/market-intelligence/en/news-insights/research/2026/03/middle-east-war-impacts-container-shipping?utm_source=openai)) - **Cross‑trade examples / other lanes** - A Red Sea disruption analysis (April 2026) reports a **Red Sea premium of USD 800–1,500 per 40' container** from China to the US East Coast – indicating that the cost shock is not limited to Asia–Europe but is **most pronounced on routes that formerly used Suez**. ([suaidglobal.com](https://suaidglobal.com/insights/red-sea-shipping-crisis-2026/?utm_source=openai)) **Capacity, Schedules & Lead Times** - **Effective capacity squeeze** - Diversions around the Cape extend round‑trip schedules by **~20–30%**, which in effect **withdraws capacity from the market** even when nominal TEU tonnage grows. Industry analyses show continuing high **vessel utilization** on Asia–Europe trades due to this structural lengthening of the network. ([spglobal.com](https://www.spglobal.com/market-intelligence/en/news-insights/research/2026/03/middle-east-war-impacts-container-shipping?utm_source=openai)) - An early‑2026 container shipping outlook notes that while the Red Sea crisis **may be easing**, the market is still digesting the impact: ocean rate charts show pronounced **rate spikes for Asia–Europe and Asia–Med in Q1 2026**, with some normalization pencilled in for H2 2026 if risk levels allow at least partial Suez resumption. ([alixpartners.com](https://www.alixpartners.com/media/s12pyi2i/2026-container-shipping-outlook-sli01sig2026.pdf?utm_source=openai)) - **Lead time extensions & reliability** - A sector case study from May 2026 reports **8–12 week door‑to‑door lead times** for certain industrial exports (e.g., lighting/fire safety equipment) from Asia to Europe, attributing delays to: - longer ocean legs, - port congestion at alternative hubs, and - strained hinterland connections. ([sectorintelhq.com](https://www.sectorintelhq.com/news/Smart_Lighting/Industrial_Lights/Red_Sea_Crisis_Pushes_Asia_Europe_Freight_Rates_Delays_Industrial_Lighting__Fire_Safety_Exports.html?utm_source=openai)) - Global ocean execution indices (Maersk–Kuehne+Nagel Q2 2026) referenced there show **measurable deterioration in schedule reliability** on Asia–Europe and related corridors compared to 2022–23 baselines. ([sectorintelhq.com](https://www.sectorintelhq.com/news/Smart_Lighting/Industrial_Lights/Red_Sea_Crisis_Pushes_Asia_Europe_Freight_Rates_Delays_Industrial_Lighting__Fire_Safety_Exports.html?utm_source=openai)) **Demand Signals from European Importers & Exporters** - **Behavioral responses** - Shippers and forwarders are: - **Front‑loading orders** ahead of expected GRIs, especially before Chinese New Year and peak seasons. ([spglobal.com](https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai)) - Exploring **alternative routings** (rail via Eurasian landbridge where politically feasible, air‑sea combinations, use of Gulf transshipment) when value density allows, though each comes with capacity and geopolitical constraints. ([gocubic.io](https://www.gocubic.io/guides/market-intelligence/2026-freight-market-outlook?utm_source=openai)) - Negotiating **multi‑year or index‑linked contracts** to dampen spot volatility, but carriers are cautious about over‑committing capacity at fixed rates given geopolitical risk. ([spglobal.com](https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai)) - **Impact on margins & trade flows** - Analyses aimed at cargo owners emphasize that **higher freight costs are compressing margins for European import‑dependent manufacturers and retailers**, particularly in: - low‑margin consumer goods, - industrial inputs with limited substitution options (e.g., specialty components). ([luyiss.com](https://www.luyiss.com/news/logistics/freight/Red-Sea-Rerouting-Pushes-Asia-Europe-Freight-Premium-to--1-850-TEU_611826.html?utm_source=openai)) - Some reports expect **modest demand destruction / trade diversion**, with: - near‑shoring/reshoring discussions reviving for certain product lines, - shifts from Asia to **Mediterranean, Eastern European, or North African suppliers** where feasible to reduce exposure to long Asia–Europe sea legs. ([gocubic.io](https://www.gocubic.io/guides/market-intelligence/2026-freight-market-outlook?utm_source=openai)) **Key Take‑aways for 2026 Planning** - Assume **Asia–Europe spot rates in 2026 remain structurally above pre‑Red Sea baselines**, with premiums of **USD ~1,500–1,900 per TEU** plausible while full Suez access remains constrained. ([spglobal.com](https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai)) - European importers/exporters should: - Stress‑test landed cost and margin models at **+20–40% freight rate scenarios** for key Asia‑linked lanes. - Consider route, mode, and supplier diversification, but recognize capacity constraints in rail/air‑sea and non‑Asia sourcing. - Embed **longer and more volatile lead times (often +2–4 weeks over pre‑crisis)** into inventory and sales planning. ([spglobal.com](https://www.spglobal.com/market-intelligence/en/news-insights/research/2026/03/middle-east-war-impacts-container-shipping?utm_source=openai)) **Sources – [DEMAND SIGNALS]**: ([spglobal.com](https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai)) === 3. [PROBLEM FRAMING] – CBAM 2026: Practical Impact on Swiss Exporters, Compliance & Documentation === **Regulatory Milestones Up to and Including 2026** - **Transitional phase (Q4 2023 – end 2025)** - The EU CBAM entered a **transitional reporting‑only phase** on **1 October 2023** for imports of selected carbon‑intensive goods (e.g., cement, iron & steel, aluminium, fertilizers, electricity, hydrogen). ([seco.admin.ch](https://www.seco.admin.ch/dam/seco/de/dokumente/Wirtschaft/Wirtschaftspolitik/Wachstum/q-and_a_carbon_border_adjustment_mechanism-cbam.pdf.download.pdf/Q-and_A_Carbon_Border_Adjustment_Mechanism-CBAM.pdf?utm_source=openai)) - During this phase, **no CBAM certificates are purchased**, but importers must submit **quarterly CBAM reports** with embedded emissions and carbon price information. - **Definitive regime from 1 January 2026** - From **1 January 2026**, CBAM moves into its **full operational phase**: - EU importers of CBAM goods must be registered as **“authorised CBAM declarants”**; this status becomes **mandatory from 1 January 2026** for importing CBAM‑scope goods into the EU customs territory. ([pwc.ch](https://www.pwc.ch/en/insights/custom-ised/2025-customs-playbook.html?utm_source=openai)) - Importers must **purchase and surrender CBAM certificates** annually to cover the embedded emissions of imported products, adjusted for any **carbon price already paid in the country of origin**. ([seco.admin.ch](https://www.seco.admin.ch/dam/seco/de/dokumente/Wirtschaft/Wirtschaftspolitik/Wachstum/q-and_a_carbon_border_adjustment_mechanism-cbam.pdf.download.pdf/Q-and_A_Carbon_Border_Adjustment_Mechanism-CBAM.pdf?utm_source=openai)) **Specific Situation of Swiss Exporters** - Switzerland is **not in the EU ETS**, and there is **no general exemption** of Swiss‑origin goods from CBAM; only specific linkages or sectoral equivalences could trigger partial adjustments. Current Q&A material used by Swiss authorities underscores that **non‑EU exporters supplying EU importers in CBAM sectors must provide emissions data** to their EU customers to avoid punitive default values. ([pwc.ch](https://www.pwc.ch/en/insights/extensive-CBAM-reporting-requirements.html?utm_source=openai)) - A Swiss customs & trade advisory (“2025 customs playbook”) flags CBAM as one of the **major regulatory changes affecting Swiss exporters**: - Emphasizes that **Swiss producers of CBAM goods will need to deliver detailed emissions information** and documentation to EU importers, otherwise default values (often reflecting **worst‑quartile emissions**) will be applied, increasing the cost of importing their goods. ([pwc.ch](https://www.pwc.ch/en/insights/custom-ised/2025-customs-playbook.html?utm_source=openai)) **Practical Compliance Requirements & Documentation (From a Swiss Exporter’s View)** 1. **Data to be Provided to EU Importers** - Under the Commission’s CBAM methodology (Annex IV), exporters must help EU importers determine: - **Direct emissions (Scope 1)** per tonne of product, incl. process emissions, - In some cases, **indirect emissions (Scope 2)**, depending on sector/product, - Any **carbon price effectively paid** in the country of production. ([pwc.ch](https://www.pwc.ch/en/insights/extensive-CBAM-reporting-requirements.html?utm_source=openai)) - The transitional reporting guidance for 2023‑2025 already requires: - Identification of **installation and production routes**, - Input materials and emission factors, - Split between actual vs default values. - From 2026, the **same (or stricter) granularity** will underpin the calculation of CBAM certificate obligations, with **verified** emissions values becoming the norm. ([pwc.ch](https://www.pwc.ch/en/insights/extensive-CBAM-reporting-requirements.html?utm_source=openai)) 2. **Systems & Verification** - Practical assessments (e.g., climate‑policy and law‑firm analyses, plus practitioner discussion summarized in early‑2026 guides) highlight that many exporters are **still using spreadsheets or ad‑hoc tools** to track emissions and documentation, but: - **Verification requirements and audit trails** from 2026 will make weak data systems increasingly risky. ([clcouncil.org](https://clcouncil.org/wp-content/uploads/2026/04/A-Guide-to-the-EU-CBAM.pdf?utm_source=openai)) - Exporters will need: - **Metering and monitoring systems** at installation level consistent with CBAM’s methodology (aligned with EU ETS Monitoring & Reporting Regulation). ([pwc.ch](https://www.pwc.ch/en/insights/extensive-CBAM-reporting-requirements.html?utm_source=openai)) - Contracts with **accredited verifiers** (when the definitive phase requires third‑party verification). - Documented **allocation methodologies** for multi‑product plants (e.g., steel mills, fertilizer complexes) so per‑product emissions can be defended. 3. **Supply Chain & Contractual Adjustments**n - Guides aimed at non‑EU exporters (e.g., US‑focused CBAM manuals) stress points that also apply to Swiss companies: - CBAM costs will often be **priced into commercial contracts** between exporter and EU importer via: - CBAM‑related price adjustment clauses, or - requirements for exporters to deliver **verified low‑carbon product claims**. ([clcouncil.org](https://clcouncil.org/wp-content/uploads/2026/04/A-Guide-to-the-EU-CBAM.pdf?utm_source=openai)) - Companies with **lower‑than‑default emissions** have a commercial incentive to invest early in robust MRV (monitoring, reporting, verification) to enable EU buyers to reduce their CBAM certificate burden. **Expected 2026 Impact Pathways for Swiss Exporters** - **Cost & Competitiveness** - For Swiss producers of CBAM‑scope goods (e.g., aluminium semi‑finished products, steel, cement‑based products, nitrogen fertilizers, hydrogen): - If **actual verified emissions are below CBAM default values** and any Swiss carbon pricing is recognized, **CBAM cost per tonne for EU importers can be significantly lower** – benefiting best‑in‑class producers. - If exporters **fail to provide data**, EU importers must use **default values that may be 20–50% higher** than typical EU benchmark levels (exact percentages vary by product and benchmark revision). This effectively **penalizes the supplier** versus competitors with strong data. ([seco.admin.ch](https://www.seco.admin.ch/dam/seco/de/dokumente/Wirtschaft/Wirtschaftspolitik/Wachstum/q-and_a_carbon_border_adjustment_mechanism-cbam.pdf.download.pdf/Q-and_A_Carbon_Border_Adjustment_Mechanism-CBAM.pdf?utm_source=openai)) - **Administrative Burden** - CBAM reporting is **in addition** to standard customs declarations: - EU importers must file CBAM declarations and manage CBAM registry accounts. - Swiss exporters must: - Maintain **product‑level emissions dossiers**, - Respond to **frequent information requests** from multiple EU customers, - Align with differing digital interfaces and data templates. ([pwc.ch](https://www.pwc.ch/en/insights/extensive-CBAM-reporting-requirements.html?utm_source=openai)) - **Supply Chain Transparency & Tier‑2/Tier‑3 Effects** - Many CBAM‑scope products (e.g., complex steel components, aluminium parts, fertilizer blends) embed **upstream materials** whose emissions must be partially traced. - Recent CBAM manuals for exporters in non‑EU countries (e.g., Bosnia and Herzegovina, other Western Balkans) highlight that: - Firms are beginning to **survey and contractually obligate their own suppliers** to provide emissions data. - Data gaps at Tier‑2/Tier‑3 are emerging as **bottlenecks** that could delay orders or force reliance on high default values. ([undp.org](https://www.undp.org/sites/g/files/zskgke326/files/2026-03/executive_summary_v1.pdf?utm_source=openai)) - Swiss exporters in multi‑tier supply chains (e.g., machinery, automotive components incorporating CBAM metals) may not be “CBAM goods” themselves in phase one, but still **face documentation demands from EU OEM customers** that need to manage their own CBAM exposure and broader sustainability reporting. **Strategic Framing for 2026** - For Swiss exporters, CBAM in 2026 is **less a direct tax they pay** and more a **market‑access and competitiveness filter** determined by: - Their **ability to provide high‑quality, verified emissions data**, and - How carbon‑cost pass‑through is negotiated with EU buyers. - Priority actions going into 2026: 1. **Map product portfolio** against CBAM CN codes and identify EU‑destined volumes. ([seco.admin.ch](https://www.seco.admin.ch/dam/seco/de/dokumente/Wirtschaft/Wirtschaftspolitik/Wachstum/q-and_a_carbon_border_adjustment_mechanism-cbam.pdf.download.pdf/Q-and_A_Carbon_Border_Adjustment_Mechanism-CBAM.pdf?utm_source=openai)) 2. **Implement MRV systems** consistent with EU methodology at each relevant installation by 2025 year‑end so 2026 data is defensible. ([pwc.ch](https://www.pwc.ch/en/insights/extensive-CBAM-reporting-requirements.html?utm_source=openai)) 3. **Standardize emissions data packs** (per product/grade) to provide to all EU customers, reducing ad‑hoc requests. 4. **Renegotiate contracts** to clarify: - Who bears CBAM certificate costs, - How future benchmark updates (expected 2026–27) will be handled. ([clcouncil.org](https://clcouncil.org/wp-content/uploads/2026/04/A-Guide-to-the-EU-CBAM.pdf?utm_source=openai)) **Sources – [PROBLEM FRAMING]**: ([pwc.ch](https://www.pwc.ch/en/insights/extensive-CBAM-reporting-requirements.html?utm_source=openai)) Sources: • PRESS EN Council of the EU PRESS RELEASE 124/26 2 https://www.consilium.europa.eu/en/press/press-releases/2026/02/24/council-greenlights-signing-of-package-of-agreements-with-switzerland/pdf/?utm_source=openai • Customs transit - Taxation and Customs Union - European Commission https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-transit_en?utm_source=openai • EU Import Control System 2 (ICS2) extends to rail and road transportation from April 2025 - Taxation and Customs Union https://taxation-customs.ec.europa.eu/news/eu-import-control-system-2-ics2-extends-rail-and-road-transportation-april-2025-2025-02-03_en?utm_source=openai • Passar https://www.bazg.admin.ch/en/passar-goods-traffic-system?utm_source=openai • Passar https://www.bazg.admin.ch/en/passar-goods-traffic-system?utm_source=openai • EU Import Control System 2 (ICS2) extends to rail and road transportation from April 2025 - Taxation and Customs Union https://taxation-customs.ec.europa.eu/news/eu-import-control-system-2-ics2-extends-rail-and-road-transportation-april-2025-2025-02-03_en?utm_source=openai • Red Sea Rerouting Pushes Asia-Europe Freight to $1,850/TEU https://www.luyiss.com/news/logistics/freight/Red-Sea-Rerouting-Pushes-Asia-Europe-Freight-Premium-to--1-850-TEU_611826.html?utm_source=openai • Passar https://www.bazg.admin.ch/en/passar-goods-traffic-system?utm_source=openai • PRESS EN Council of the EU PRESS RELEASE 124/26 2 https://www.consilium.europa.eu/en/press/press-releases/2026/02/24/council-greenlights-signing-of-package-of-agreements-with-switzerland/pdf/?utm_source=openai • Customs transit - Taxation and Customs Union - European Commission https://taxation-customs.ec.europa.eu/customs/customs-procedures-import-and-export/customs-transit_en?utm_source=openai • Red Sea Shipping Crisis 2026: Impact on Rate… | Suaid Global https://suaidglobal.com/insights/red-sea-shipping-crisis-2026/?utm_source=openai • Passar https://www.bazg.admin.ch/en/passar-goods-traffic-system?utm_source=openai • Red Sea Shipping Crisis 2026: Impact on Rate… | Suaid Global https://suaidglobal.com/insights/red-sea-shipping-crisis-2026/?utm_source=openai • TPM26: War a problem for container shipping, but not ‘pandemic-scale’: analyst | S&P Global https://www.spglobal.com/market-intelligence/en/news-insights/research/2026/03/middle-east-war-impacts-container-shipping?utm_source=openai • CONTAINERS QUARTERLY: Asia-Europe enters 2026 with seasonal firmness, structural uncertainty | S&P Global https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai • CONTAINERS QUARTERLY: Asia-Europe enters 2026 with seasonal firmness, structural uncertainty | S&P Global https://www.spglobal.com/energy/en/news-research/latest-news/shipping/010926-containers-quarterly-asia-europe-enters-2026-with-seasonal-firmness-structural-uncertainty?utm_source=openai