Preparatory work related to the authorised CBAM declarant status is under way

From 2026, imports of CBAM goods will be subject to authorisation. An authorisation must be obtained before importing CBAM goods, and it will be valid throughout the EU. From the beginning of 2025, applications for an authorisation can be submitted via a CBAM registry that will be launched later.

The Commission is preparing an implementing regulation related to the authorised CBAM declarant status. We will provide information about the matter and update the instructions on our CBAM page when we get more information.

The conditions for obtaining an authorisation include e.g. the following:

• The applicant is established in an EU Member State.
• The applicant is not subject to an outstanding recovery order for tax debts and was not involved in any serious infringements or repeated infringements of customs legislation, taxation rules or market abuse rules during the five years preceding the year of the application.
• The applicant has no record of serious criminal offences relating to its economic activity.
• The applicant has complied with the provisions of the CBAM Regulation e.g. by submitting the required reports during the transitional period.

More detailed provisions on the practical application of these conditions will be laid down in the implementation regulation to be published towards the end of the year.

Authorisation applicants should become familiar in advance e.g. with the articles of the CBAM Regulation related to the authorised CBAM declarant status (Articles 5 and 17 of Regulation (EU) 2023/956 of the European Parliament and the Council).

The indirect customs representative must also apply for an authorisation

If the importer appoints an indirect customs representative who agrees to act as a CBAM declarant on behalf of the importer, the indirect customs representative must apply for the authorised CBAM declarant status. Likewise, if the importer is not established in an EU Member State, the indirect customs representative must apply for an authorisation.