Changes to customs declarations of CBAM goods on 1 January 2026 – read the instructions on the Customs website
At the start of next year, there will be changes to customs declarations on goods subject to the Carbon Border Adjustment Mechanism (CBAM). We have compiled all the relevant instructions, and they are now available on our CBAM pages.
For you to know what to do when submitting a customs declaration, please have a look at the instructions on information required in your declaration. For example, we have instructions on what information you must provide when you have a permit for acting as an authorised CBAM declarant. There are also instructions on what to do if you do not need a permit, that is, when you import a maximum of 50 tonnes of CBAM goods per calendar year. The pages have instructions on other situations around declaring CBAM goods as well.