Regulatory Pressure on the Supply Chain in 2025
As of October 2025, supply chain and customs departments are navigating a significantly reshaped regulatory environment. Since spring, several major reforms have come into effect, including the digitization of customs processes, new safety obligations, and changes in fuel taxation. Others—such as CBAM and eFTI—are fast approaching. These developments require businesses to take stock and prepare for what’s next. The challenge is clear: turning compliance into a driver of performance.
Customs Regulations in 2025: DELTA-IE and NCTS
The Import module of DELTA-IE is now live and is gradually replacing DELTA-G/X. The Export module is expected to go live by the end of 2025. This transition requires tight data quality controls and the implementation of new message structures.
At the same time, the NCTS system has completed phase 5 and entered phase 6, tightening the monitoring of transit operations.
Special procedures (inward and outward processing) continue to offer opportunities for optimization but demand meticulous traceability through stock accounting. Automation is no longer optional—it’s essential.
Safety and Transport: ICS2 and the Smart Tachograph
As of April 1, 2025, phase 3 of the ICS2 system requires ENS declarations for both road and rail freight. Several companies have already experienced border delays due to non-compliance.
In road transport, the smart tachograph v2 has been mandatory for international vehicles since August 19, 2025. This is a major step towards harmonized European enforcement but required significant hardware upgrades.
Energy Taxation: Excise Duties and NRD
Since early 2025, the partial refund of excise duties on road diesel is managed directly by the DGFiP. This centralization has changed both processes and cash flow for transporters.
As for Non-Road Diesel (NRD), its tax advantage began phasing out in 2024 and will continue to disappear through 2030. This mainly concerns agriculture, construction, and inland waterway sectors, with no direct impact on road haulage.
Sustainability and Digitization: CBAM and eFTI
The Carbon Border Adjustment Mechanism (CBAM) remains in its transitional phase until the end of 2025. Importers in key sectors (steel, aluminum, fertilizers) are already submitting quarterly emissions reports, ahead of the certificate system launching in 2026.
Meanwhile, the eFTI (electronic Freight Transport Information) regulation is beginning its gradual rollout in 2025, with the first concrete obligations expected in 2026.
Business Impacts in 2025
- Costs: IT investments, tachograph upgrades, carbon reporting.
- Delays: Border blockages with ICS2 or DELTA-IE in case of incomplete data.
- Compliance: Increased need for accurate upstream data (ERP, partners).
- Opportunities: ESG differentiation and improved visibility through digitization.
Automating Compliance: The Role of Software
Platforms like Cosmos now streamline customs automation: DELTA-IE declarations, transit operations, special regimes, and compliant digital archiving.
On the transport side, a collaborative TMS such as Click&Track tms helps optimize transport plans, manage fuel taxation, and anticipate eFTI readiness.
These solutions help secure compliance while improving operational performance.
Conclusion: The Supply Chain Regulatory Wave of 2025
2025 marks a turning point: DELTA-IE, ICS2, and smart tachographs are now operational realities. CBAM and eFTI are the next milestones.
In the short term, supply chain leaders must stabilize their compliance processes. In the longer term, however, this regulatory digitalization paves the way for a fully data-driven supply chain—where data is no longer just a compliance burden but a strategic asset.
Software providers are no longer just compliance enablers—they are turning information flows into powerful levers for cost control, visibility, and long-term competitiveness.
Sources
- Douane.gouv.fr – Transition DELTA-IE Import.
- Customs Bridge – Calendrier DELTA-IE.
- Douane.gouv.fr – Système NCTS phases 5 et 6.
- Commission européenne (Taxation-Customs) – ICS2 extension route/rail.
- Transped.com – ICS2 Release 3 guide pratique.
- Commission européenne (DG MOVE) – Tachygraphe intelligent v2.
- IRU.org / Highways.today – Délai du 19 août 2025.
- DGFiP – Gestion remboursement accises TRM.
- Légifrance – Suppression progressive avantage GNR.
- Presse BTP (Le Moniteur) – Impact GNR sur chantiers.
- Commission européenne – CBAM règles transitoires.
- Parlement européen – Règlement eFTI.