Transport

Sea transport

Sea transport enters 2026 with continued uncertainty surrounding shipping routes, capacity, and rates. At the same time, new environmental requirements and port challenges place greater demands on planning and flexibility in the supply chain. Container freight rates remain at a lower level than previously. However, the market is sensitive to developments in the Red Sea and the use of the Suez Canal, which may affect both routes and delivery times.

Road

Road transport enters 2026 with greater stability, but continued pressure on prices and capacity.

At the same time, green transition, EU regulation, and documentation requirements are becoming more prevalent in the everyday lives of both transporters and logistics customers. The new kilometer-based and CO2-differentiated road toll in Denmark came into force for trucks over 12 tons in 2025. Together with adjustments in other European countries, this may lead to greater variation in transport costs.

CBAM

CBAM will enter into force on January 1, 2026

From January 1, 2026, CBAM will enter its definitive phase. According to the European Commission, CBAM is a CO2-based regulatory mechanism designed to offset differences in CO2 costs between EU production and imports. The financial obligations are linked to imports in 2026, while the purchase of CBAM certificates will not commence until 2027.

Cooperation with suppliers and reporting

As part of the CBAM transition period over the past two years, we have worked closely with our suppliers to create understanding of this new EU initiative and to map and document their actual CO2 emissions in connection with the production of the goods they supply to us. This data has been reported to the EU on a quarterly basis in accordance with the rules for the CBAM transition period and in relation to the quantities purchased.

Deferred verification and lack of decisions

The expectation has been that a fully operational system for accredited verifiers would be established during this period to verify suppliers' actual emission values.

However, the reality has turned out differently, and we have repeatedly found that key decisions and necessary clarifications have been postponed, creating uncertainty about the practical implementation of CBAM.

Default values and consequences

In late December 2025, long-awaited benchmark values and default values were published. Like so much else within CBAM, these are difficult to interpret and open to different interpretations. At the same time, the possibility of having suppliers' actual values fully verified remains uncertain.

This means that there is still uncertainty about timing and practical implementation, and that work on fully verified, actual emissions data may be delayed in 2026.

Current rates and next steps

The consequence may be that standard values published in December 2025 will have to be used for a period of time, which may affect the CBAM levels already announced.

We will return as soon as more precise knowledge about the significance of the latest developments is available. Until then, the currently announced rates apply.

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Binbin Liu

Quality & Compliance Coordinator

Plays a central role in the collaboration between INDURA's Danish and Chinese QC/QA organizations.

Questions?

If you have any questions, please reach out to your contact at INDURA.

 E-mail: mob@indura.com

Best regards,

Morten Brandt