CBAM importer requirements
A practical research checklist for importers and indirect customs representatives dealing with covered CBAM goods.
CBAM scope is tied to Combined Nomenclature codes. Confirm the exact customs classification before relying on a scope result.
For imports above the single mass-based 50-tonne threshold, the importer or relevant indirect customs representative must address authorised CBAM declarant requirements.
Prepare actual verified emissions data from the installation or use Commission default values where the definitive rules permit.
Authorisations, emissions information and CBAM declarations are handled through the CBAM Registry and related modules.
Use the applicable CBAM certificate price and account for eligible carbon price paid in the country of origin under the definitive rules.
The first annual CBAM declaration, covering 2026 imports, is due by 30 September 2027 together with the corresponding certificate surrender.
European Commission definitive-regime and Registry guidance; Regulation (EU) 2023/956. Requirements depend on the importer, goods, threshold, emissions data and transaction facts.
European Commission definitive regime →