European Commission sets conditions and procedures for authorized CBAM declarants
|Tax Alerts, National/Federal Taxation, G ...|European Union
The Commission Implementing Regulation for the CBAM declarant authorization has been published so CBAM importers can now prepare for the application process.
While the status of an authorized CBAM declarant is required as of 1 January 2026 for importers subject to the CBAM regulations, the application process may take up to 180 days.
Having a CBAM declarant authorization seems only to be required for importing CBAM goods of more than 50 tons per year, per importer from 2026 (if the simplification …
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