CBAM: the start of the definitive period and the requirement to become a CBAM Authorised Declarant

As of 1 January 2026, the definitive period of Regulation (EU) 2023/956 - the so-called CBAM Regulation, which has introduced a Carbon Border Adjustment Mechanism on EU imports - has formally started, following the amendments and simplifications introduced by EU legislation at the end of last year.

Despite the reduction of the scope of application of the Regulation, compared to the original version published in 2023, many EU importers will already face significant compliance obligations in 2026, even though the most substantial requirements will materialise in 2027.

Obligation to obtain the status of CBAM Authorised Declarant

In 2026, EU importers of CBAM goods — namely cement, electricity, fertilisers, iron, steel and aluminium, as listed in Annex I to the CBAM Regulation — exceeding the annual de minimis threshold (set today at 50 tonnes of net mass per year) must obtain the status of CBAM Authorised Declarant. This status is granted upon an application process to the competent national authority and is a prerequisite for importing CBAM goods into the EU.

In this respect, a few key points should be noted:

• From 1 January 2026, it is no longer possible to import CBAM goods if the importer has not at least submitted an application to obtain the status of CBAM Authorised Declarant.
• Importers who have not yet received the authorisation may continue importing CBAM goods provided that the application has been submitted by 31 March 2026.
• Indirect customs representatives are required to obtain the status of CBAM Authorised Declarant regardless of whether the represented importer falls below the annual de minimis threshold.

Preparing for emissions data collection and CBAM certificates purchase

2026 will also be a crucial year for importers to decide how to collect data on the embedded carbon emissions of CBAM goods.

Although the obligation to purchase CBAM certificates will start in 2027, importers will be required, by September 2027, to submit the annual CBAM declaration covering imports of CBAM goods made during 2026. For those imports, CBAM certificates will need to be purchased to offset the corresponding embedded emissions.

For this purpose, two alternative methodologies may be used to calculate embedded emissions and determine the number of CBAM certificates to be surrendered:

• Actual data: importers may rely on actual emissions data provided by their suppliers. Such data must be verified by an independent third-party verifier accredited by a national accreditation body.
• Default data: alternatively, importers may use default values provided by the European Commission. These values do not require third-party verification but typically result in higher costs, as they incorporate punitive mark-ups reflecting conservative estimations of embedded emissions.

Once a methodology has been selected, importers will need to implement a dedicated accounting system capable of ensuring that, starting from 1 January 2027, by the end of each quarter, CBAM certificates have been purchased in an amount corresponding to at least 50% of the embedded emissions of CBAM goods imported during that period.

In this context, 2026 should not be seen as a transitional year in which to remain on standby. On the contrary, it is the year in which importers must organise internal processes, governance and data flows in order to comply with the obligations already applicable and to be fully prepared and operational for 2027.

We assist companies in navigating complex regulatory frameworks affecting international supply chains in all EU Countries and supports importers in structuring and implementing CBAM compliance strategies, including authorisation procedures, emissions data management and the operational integration of CBAM requirements into existing customs and trade compliance processes.