The Carbon Border Adjustment Mechanism brings Customs new supervisory duties

The Carbon Border Adjustment Mechanism (CBAM) is the EU’s new method of preventing carbon leakage – the diversion of emissions – from the EU. In Finland, Customs acts both as a customs authority and as a national competent authority, which brings Customs new supervisory duties.

The European Commission carries out risk-based controls on the information in the CBAM register to supervise that the CBAM obligations are fulfilled. Finnish Customs can also check annual CBAM declarations of authorised CBAM declarants in accordance with risk analyses and control strategies. The control measures will begin at the start of the implementation period, on 1 January 2026. The checks may necessitate visits to the CBAM operator’s premises. These checks will be performed by the corporate auditors of Finnish Customs.

Finnish Customs is entitled to obtain information that is required by the CBAM Regulation and that is necessary for supervision from the importers subject to obligations under the CBAM Regulation. Finnish Customs also imposes penalties if importers neglect their reporting obligations or any other obligations pertaining to CBAM.

The national CBAM legislation is also still being further developed, and the regulation of CBAM offences will be included in the legislation.

Read more in the Enforcement Department’s annual publication: Carbon Border Adjustment Mechanism to become a new way to prevent carbon from leaking out of the EU

Have a look at our Carbon Border Adjustment Mechanism webpage