How do I become an authorised CBAM declarant?
Importers of CBAM goods have needed authorised CBAM declarant status since 1 January 2026. The application was due by 31 March 2026; you then buy certificates and file an annual declaration.
Short answer: Anyone bringing CBAM goods into the EU since 1 January 2026 needs authorised CBAM declarant status. The application was due by 31 March 2026; you then buy CBAM certificates and file an annual declaration.
When it applies and to whom
CBAM (Regulation (EU) 2023/956) has been in its definitive phase since 1 January 2026. The status applies to importers of CBAM goods: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. A de-minimis applies: importers bringing in under 50 tonnes of CBAM goods per year are exempt (a simplification from the Omnibus package). Above that threshold, you need declarant status to import the goods compliantly.
The steps to declarant status
The application for authorised CBAM declarant status was due by 31 March 2026 with the competent authority. With that status, you may import CBAM goods. After that:
- Buy CBAM certificates for the embedded COโ of the imported goods.
- File your annual declaration: the first CBAM declaration (for 2026) is due by 30 September 2027.
What to arrange now
CBAM is not a pure customs formality. The declaration requires emissions data from your suppliers โ the embedded COโ of the producer. So set up a process to request and record that data systematically, so your certificates are correct and the annual declaration adds up. For importers, freight forwarders and customs agents this means: securing declarant status and setting up the supply chain for emissions data. Without both, you cannot import the goods compliantly and on time.
Read the main file: CBAM: carbon border levy on imports. Or take the Transport & Logistics scan.
Sources
- https://eur-lex.europa.eu/eli/reg/2023/956/oj
Regulation (EU) 2023/956 (CBAM); definitive regime from 1 January 2026.
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CBAM: the carbon border levy hits imports and chain logistics
Since 1 January 2026 the definitive CBAM regime (Regulation (EU) 2023/956) applies: importers of steel, aluminium, cement, fertilisers and more must become an 'authorised CBAM declarant' and buy certificates for embedded COโ. What that means for import and chain logistics.
CBAM: does the 50-tonne exemption apply to me?
The CBAM exemption applies if you import less than 50 tonnes of CBAM goods (iron/steel, aluminium, cement, fertiliser, hydrogen) per year. Above that you need declarant status and must buy CBAM certificates.
Does my import fall under CBAM?
CBAM covers imports of iron/steel, aluminium, cement, fertilisers, electricity and hydrogen. Above 50 tonnes a year you need declarant status; below that you are exempt.