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.

The new Implementing Regulation (EU) 2025/486 now sets out conditions and procedures related to the status of authorised CBAM declarants. Application to become an authorised CBAM declarant will be made via the CBAM registry in electronic format, and applicants are required to provide the information listed in Article 5 of the CBAM Regulation.  The Implementing Regulation provides more detailed rules for the following:

• submission of applications to the competent authority in the Member State of establishment (via the CBAM registry),
• requirements around adjusting, or withdrawing, applications,
• assessment by the competent authority of applications within 120 calendar days (or 180 days if the application is made before 15 June 2025). Where the applicant is not established in the Member State of submission of the application, the competent authority will refuse the application,
• requests for additional information from applicants, setting a deadline of no more than 30 calendar days for replies (and providing for extension of the deadline for processing applications),
• notification where transmission capacity for importing electricity is allocated through explicit capacity allocation (however, in Ireland, allocation of capacity is implicit),
• requirements in relation to serious or repeated infringements of legislation or economic criminal offences, as well as financial standing and operational capacity (including a requirement to take specific characteristics of applicants into account, with Recitals indicating that micro and small and medium-sized enterprises should not be subject to unnecessary administrative burden),
• requirements for guarantees (where applicants were not established throughout the two financial years preceding the application),
• circumstances for re-assessment of authorisations, and
• revocation of authorisations and right to be heard in advance of revocation.

Given the timelines for processing of applications, importers of in scope goods should ensure they apply early for authorised CBAM declarant status. From 1 January 2026, goods can be imported into the customs territory of the EU only by an authorised CBAM declarant.

We recently looked at the Commission’s proposal to simply the overall functioning of the CBAM. We will continue to monitor those developments. In the meantime, as well as Irish regulations, the CBAM Regulation, the Implementing Regulation on reporting obligations in the transitional period, and the new Implementing Regulation on conditions and procedures for authorised CBAM declarants will apply.