Who Must Comply: Importers and Declarants

Who Must Comply: Importers and Declarants

The Authorised CBAM Declarant

Under Article 4 of the CBAM Regulation, only authorised CBAM declarants may import CBAM-covered goods into the EU in the definitive period (from 1 January 2026). This is a hard gate: without authorised declarant status, an importer simply cannot clear CBAM goods through EU customs. The authorisation requirement replaces the more permissive transitional period approach, under which any importer could submit quarterly reports without prior authorisation.

The authorised declarant must be a person established in the EU. This means that non-EU entities - foreign exporters, non-EU-based traders - cannot themselves hold declarant status. They must either sell goods to an EU-established buyer who takes on the declarant role, or work through an EU-established indirect customs representative who accepts declarant liability.

Who Can Apply for Authorised Declarant Status?

Article 5 of the CBAM Regulation sets out the conditions for authorisation. Any person established in the EU who intends to import CBAM goods may apply. However, the National Competent Authority (NCA) in the member state where the applicant is established must be satisfied that the applicant:

• Has not been subject to serious or repeated infringements of customs or tax rules in the three years before application.
• Is not subject to ongoing bankruptcy proceedings.
• Has the financial capacity to meet CBAM certificate obligations - the NCA may request evidence of financial solvency.
• Has the operational capacity to fulfil reporting and monitoring obligations.

Authorisation is granted by the NCA and recorded in the CBAM registry. The registry is the centralised EU database - managed by the European Commission - that tracks authorised declarants, their CBAM accounts, certificate purchases, and annual declarations. Each declarant receives a unique CBAM account number.

The Role of Indirect Customs Representatives

EU customs law distinguishes between direct and indirect customs representation. A direct representative acts in the name and on behalf of the importer (the importer remains the liable party). An indirect customs representative acts in their own name but on behalf of the importer and bears joint customs liability.

Under CBAM, indirect customs representatives who declare CBAM goods at the border can apply for authorised declarant status in their own right, and may be granted authorisation even if they are not the beneficial owner of the goods. This is significant for customs brokers, freight forwarders, and logistics providers who routinely make customs declarations on behalf of clients: they can choose to take on the declarant role, or require their clients to hold declarant status themselves. Direct representatives cannot act as declarants - that role and liability must rest with the actual importer.

Annual Obligations: Declaration and Surrender

Article 6 of the CBAM Regulation establishes the annual compliance cycle for declarants. By 31 May of each calendar year, the authorised declarant must submit a CBAM declaration for the preceding calendar year (the "reporting year"). The declaration must include:

• The total quantity of each type of CBAM good imported during the reporting year.
• The total embedded emissions (direct and, where applicable, indirect) for each good.
• The number of CBAM certificates corresponding to those embedded emissions.
• Evidence of any carbon price paid in the country of origin (to support deduction claims).

Simultaneously with the submission of the declaration, the declarant must surrender the corresponding number of CBAM certificates - effectively purchasing and cancelling certificates equal to the declared embedded emissions. Certificates that are not surrendered trigger financial penalties under Article 26 of the regulation.

The 50-Tonne Threshold in the Definitive Period

A key simplification introduced in the 2025 amendments to the CBAM Regulation is a single mass-based threshold of 50 tonnes of CBAM goods per year. Importers whose total annual imports of CBAM goods fall below this threshold are not required to apply for authorised declarant status and are not subject to the certificate surrender obligation. This relieves very small importers of disproportionate administrative burden while preserving the integrity of the system for commercially significant trade flows.

The threshold applies on a cumulative basis across all CBAM goods imported by the same declarant in a calendar year - it is not calculated separately per CN code or per consignment.