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ARTICLE · 26 MARCH 2025

New Rules Indicate Lead-In Time To Obtain Authorised CBAM Declarant Status

Arthur Cox
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An Implementing Regulation on conditions and procedures related to the status of authorised CBAM declarants applies from 28 March 2025.

IrelandEnergy and Natural Resources
Niamh McGovern
Niamh McGovern
Christopher McLaughlin
Christopher McLaughlin
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Maeve Crockett
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Katrina Donnelly
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An Implementing Regulation on conditions and procedures related to the status of authorised CBAM declarants applies from 28 March 2025.

The CBAM applies to certain goods imported into the EU. It is designed to apply the same carbon costs to those goods as would have been incurred had they been produced in the EU.

Currently, importers are required to comply with transitional reporting obligations, in preparation for full CBAM implementation on 1 January 2026.

However, as we mentioned in a post on provisions of the CBAM Regulation applying from Q4 of 2024, importers (or their indirect customs representative) are required to apply for the status of authorised CBAM declarant. That status is needed from 1 January 2026 in order to import in scope goods.

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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