CBAM Authorised Declarant Status: EU Importer Obligations
Quick answer
Importers established in the EU who expect to exceed the annual single mass-based threshold for goods subject to the Carbon Border Adjustment Mechanism (CBAM) must apply for authorised CBAM declarant status before exceeding that threshold. Indirect customs representatives acting on behalf of importers must also obtain this status. The application is submitted via the CBAM registry, and authorised declarants may delegate submission of CBAM declarations under strict conditions [1][2].
DAsk the AI Customs Broker — free, no sign-up to try.Key takeaways
- Importers established in the EU must apply for authorised CBAM declarant status before exceeding the single mass-based threshold [1:1][2:1].
- Indirect customs representatives acting as authorised declarants have similar obligations and must also apply [2:2].
- Applications must be submitted through the CBAM registry and include detailed information about the applicant [2:3].
- Authorised declarants may delegate CBAM declaration submission to third parties who meet specific technical criteria [1:2][2:4].
- Failure to obtain authorisation before exceeding thresholds results in penalties [1:3].
- Certain goods, such as pigmeat and bovine animals, require specific import permits with defined application procedures and quotas [3][4][5].
- Import checks and fees must be risk-based, transparent, and proportionate, in line with trade agreements such as CETA [6].
- Delegation of CBAM declaration submission does not relieve the authorised declarant of responsibility [1:4].
Who Needs to Apply for CBAM Authorised Declarant Status?
Any importer established within a Member State of the European Union who intends to import goods covered by the CBAM and expects to exceed the annual single mass-based threshold must apply for the status of authorised CBAM declarant prior to exceeding that threshold. This requirement ensures that the importer complies with CBAM obligations, including reporting and payment of carbon costs associated with imported goods [1:5][2:5].
Indirect customs representatives appointed by importers under Article 18 of the Union Customs Code and who agree to act as authorised CBAM declarants must also obtain this status before importing the goods. This applies irrespective of whether the importer is exempt from CBAM obligations under Article 2a of Regulation (EU) 2023/956. Furthermore, where the importer is not established in the EU, the indirect customs representative must obtain the authorised declarant status [2:6].
In practice, this means that both direct importers and their appointed indirect customs representatives must be authorised if the import volumes surpass the defined thresholds. This dual obligation prevents circumvention of CBAM rules and ensures accountability [1:6][2:7].
When to Apply for CBAM Authorised Declarant Status
The application for authorised CBAM declarant status must be submitted prior to importing goods that will cause the importer to exceed the single mass-based threshold. The exact threshold is defined by the CBAM regulation and relates to the total mass of goods subject to the mechanism imported annually [1:7].
To avoid import disruptions and manage the anticipated surge in applications, importers and indirect customs representatives who submit their application by 31 March 2026 may continue importing goods beyond the threshold during 2026 while awaiting the decision on their authorisation. However, if the authorisation is ultimately refused, penalties will apply retroactively [1:8].
This timeline requires importers to monitor their import volumes carefully and plan their application submissions accordingly to maintain compliance and avoid penalties.
Application Process for CBAM Authorised Declarant Status
Applications for authorised CBAM declarant status must be submitted electronically via the CBAM registry established under Article 14 of Regulation (EU) 2023/956. The application must include the following information about the applicant:
- Name, address, and contact details;
- Economic Operators Registration and Identification (EORI) number;
- Main economic activity carried out in the EU;
- Certification from the relevant tax authority confirming no outstanding national tax recovery orders against the applicant [2:8].
The competent authority may optionally consult other authorities or the European Commission based on the submitted information and customs data available in the CBAM registry to assess the risk profile of the applicant before granting authorisation [1:9].
Once authorised, the declarant may delegate the submission of CBAM declarations to a third party, provided that the third party holds an EORI number and is established in an EU Member State. The authorised declarant remains fully responsible for the declarations submitted on their behalf [1:10][2:9].
Role of Indirect Customs Representatives in CBAM
Indirect customs representatives play a crucial role in CBAM compliance when appointed by importers. They must obtain authorised CBAM declarant status if they act on behalf of importers, regardless of the importer’s exemption status. This ensures that all parties responsible for importing covered goods into the EU comply with CBAM obligations [2:10].
When acting as authorised declarants, indirect customs representatives assume the same responsibilities as importers concerning the CBAM declaration and payment obligations. This includes accurate reporting of imported goods, compliance with carbon pricing, and maintaining records [2:11].
This requirement strengthens the enforcement of CBAM rules by involving customs representatives directly in compliance and liability.
Penalties for Non-Compliance with CBAM Authorisation
Importers or indirect customs representatives who exceed the single mass-based threshold without having obtained authorised CBAM declarant status are subject to penalties as provided under Article 26(2a) of Regulation (EU) 2023/956. These penalties aim to deter non-compliance and ensure the effectiveness of the CBAM framework [1:11].
Penalties may be applied retroactively if authorisation is refused after an importer or representative has continued importing beyond the threshold during the application review period. Therefore, timely submission of the application is critical to avoid sanctions [1:12].
The exact nature and amount of penalties depend on national enforcement rules, but the obligation to obtain authorisation before exceeding thresholds is clear and binding.
Specific Import Permit Requirements for Certain Goods (e.g., Pigmeat, Bovine Animals)
Certain categories of goods imported into the EU require specific import permits or licences in addition to CBAM compliance. For example, pigmeat originating in Canada is subject to import tariff quotas administered under Commission Regulation (EC) No 979/2007. Applications for pigmeat import licences must:
- Demonstrate prior import or export of at least 50 tonnes during specified periods;
- Cover at least 20 tonnes per application but not exceed 20% of the available quota for the subperiod;
- Contain detailed product codes and origin information;
- Be lodged during specified application windows;
- Be accompanied by a security deposit of EUR 20 per 100 kilograms of product weight [3:1][5:1].
Similarly, import licences for young male bovine animals for fattening are regulated under Commission Regulation (EC) No 1202/2004. Applications:
- Must be submitted in the Member State where the applicant is VAT-registered;
- Cover at least 100 animals but not more than 5% of the available quota;
- Are limited to one application per applicant per period;
- Are submitted during defined application periods [4:1].
These import permits are distinct from CBAM authorisation but may be required concurrently depending on the goods imported. Importers should carefully check all applicable permit requirements, including for pigmeat, bovine animals, and other sensitive products, to ensure full compliance.
General Principles for Import Checks and Fees
Import checks under agreements such as the Comprehensive Economic and Trade Agreement (CETA) between Canada and the EU must be conducted transparently, predictably, and in a manner that minimises trade restrictions. Checks should be risk-based and proportionate to the level of sanitary or phytosanitary risk posed by the goods [6:1].
Importing authorities may collect fees to recover the costs of frontier checks, but these fees must not exceed the actual costs incurred. Importers should expect notification and opportunity to review decisions in cases of non-compliance [6:2].
These principles apply alongside CBAM and import permit obligations, ensuring that importers face fair and predictable regulatory processes.
Delegating CBAM Declaration Submission
Authorised CBAM declarants have the option to delegate the submission of CBAM declarations to third parties. Such third parties must:
- Hold an EORI number;
- Be established in an EU Member State;
- Meet technical requirements to access the CBAM registry on behalf of the declarant [1:13][2:12].
Despite delegation, the authorised declarant remains fully responsible for the accuracy and timeliness of the declarations. Delegation is a practical tool for managing compliance but does not transfer liability.
Next steps
- Confirm whether your import volumes of CBAM-covered goods exceed the annual single mass-based threshold.
- Prepare and submit your application for authorised CBAM declarant status via the CBAM registry before exceeding the threshold.
- Verify if your imports require additional permits, such as pigmeat or bovine animal import licences, and complete the cfia import permit application process accordingly.
- If using an indirect customs representative or third party for CBAM declarations, ensure they hold an EORI number and meet establishment requirements.
- Monitor application status and maintain compliance with all CBAM reporting and payment obligations to avoid penalties.
FAQ
How to apply for an import permit?
Applications for import permits, such as those for pigmeat or bovine animals, must be submitted during specified application periods to the competent national authority, including all required documentation and security deposits. For CBAM authorisation, applications are submitted electronically via the CBAM registry [3:2][2:13][4:2][5:2].
Where to apply for an import permit?
Import permit applications must be submitted to the competent authority in the Member State where the applicant is established or registered for VAT purposes. CBAM authorised declarant applications are submitted via the CBAM registry [2:14][4:3].
How much does it cost to get an import permit?
Costs vary by permit type. For example, pigmeat import licence applications require a security deposit of EUR 20 per 100 kilograms of product weight, while bovine animal import licences do not specify a cost in the cited regulation. CBAM authorisation applications do not have a specified fee in the provided sources [3:3][5:3].
What are the two types of import permits?
In the context of the cited regulations, import permits may include tariff quota licences (e.g., for pigmeat) and import licences for specific animal categories (e.g., young male bovine animals). Each has distinct application criteria and conditions [3:4][4:4].
Sources
Still need the answer for your own shipment?
Ask the AI Customs Broker. It classifies, values and clears your goods against the live EU rules, and cites the regulation behind every answer.
