Discover the new conditions and procedures for obtaining the necessary qualification to import goods subject to the Carbon Border Adjustment Mechanism (CBAM) starting in 2026.
On March 18, 2025, the EU Implementing Regulation 2025/486 was published in the Official Journal of the European Union, establishing the implementation methods for EU Regulation 2023/956 on the Carbon Border Adjustment Mechanism (CBAM). This regulation concerns the conditions and procedures necessary to obtain the qualification of authorized CBAM declarant.
When to submit the authorization request
Regulation (EU) 2025/486 stipulates that, starting from March 28, 2025, it will be possible to submit a request to obtain the status of authorized declarant. In Italy, the competent authority responsible for handling the requests is the Ministry of Environment and Energy Security (MASE). All procedures will be carried out online through the CBAM Register.
What Does the Authorization Application Involve?
Starting in 2026, importers of CBAM goods must hold this qualification to release the goods into free circulation, submitting the application through the CBAM electronic register before the first import.
To obtain the authorized CBAM declarant qualification, applicants must provide a series of details, as outlined in Article 5 of the CBAM Regulation, including:
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Name, address, and contact details of the applicant.
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EORI number.
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Main economic activity carried out in the European Union.
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Tax certification attesting the absence of pending national tax debts.
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Self-certification regarding the absence of serious or repeated violations of customs, tax, or market abuse laws in the last 5 years.
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Supporting documents on the applicant’s financial and operational capacity, such as balance sheets and profit and loss statements from the last 3 fiscal years, if requested by the competent authority.
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Estimate of the volume and monetary value of goods imported into the EU for the year of application and the following year.
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If applicable, information on the persons on behalf of whom the applicant is acting.
Why Is This Important?
The introduction of this new qualification is essential for importers wishing to operate with CBAM goods. Early registration and the proper submission of the application are crucial to ensure compliance with EU regulations and continue importing without interruption.
For more details on how to apply and the necessary documents, it is essential to consult the official regulation and prepare in advance for the implementation of these new provisions.
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