Brexit: Mandatory Logistics Envelope (ELO) Required for Imports from April 20, 2026 – French Customs

Key Information

Beginning on April 20, 2026, the ELO (Mandatory Logistics Envelope) will become a requirement for any customs declaration related to Brexit in France. This obligation applies to all goods flows transiting between the United Kingdom and France.

Key Points

• Mandatory implementation of the ELO from April 20, 2026, for all Brexit-related flows
• Requirement published by the Directorate General of Customs and Indirect Taxes (DGDDI) on douane.gouv.fr
• Declarants, freight forwarders, and importers must include the ELO in the documentary preparation for each relevant transaction

Context and Issues

The introduction of the Mandatory Logistics Envelope (ELO) is part of the post-Brexit context and France's ongoing alignment with the Union Customs Code (UCC) and its adaptation to UK/EU goods flows. The ELO will be a prerequisite for customs clearance, facilitating document checks and ensuring smoother border crossings. This measure is connected to the evolution of "SI Brexit" systems managed by the DGDDI.

Impact on the Profession

Declarants will be required to systematically attach an ELO to their customs clearance files for all affected flows. Freight forwarders will need to adapt their procedures and systems to support the creation and transmission of ELOs. Importers/exporters will be responsible for verifying documentary compliance prior to shipment and before crossing the border. Any omission or error related to the ELO could result in delays, blocks, or administrative penalties at customs clearance.

Next Steps

• April 20, 2026: Mandatory ELO requirement enters into force
• Preparatory period in 2025: Recommended adaptation of business tools and internal training
• Actions to plan: documentary compliance audits, IT system updates, information to operational teams

L’ELO sera exigée à tous les points d’entrée/sortie avec le Royaume-Uni à compter du 20 avril 2026.
(Translation: The ELO will be required at all entry/exit points with the United Kingdom as of April 20, 2026.)

Source: douane.gouv.fr, update as of 20/05/2024