authorised CBAM declarant

  • CBAM Definitive Period: The 2027 Declaration Deadline for Importers

    The CBAM definitive period has applied since 1 January 2026. It applies to goods listed in Annex I to Regulation (EU) 2023/956 that originate in a third country and are imported into the Union, subject to the Regulation’s scope exclusions and exemptions, including the Article 2a de minimis exemption for the four mass-based sectors. Electricity…

  • CBAM Indirect Emissions: What the DG TAXUD Study Means for Importers

    Get CBAM indirect emissions wrong and the error does not show up as a rejected file. It shows up later, as a number on a CBAM declaration that you cannot defend, or as a default value you paid for because the supplier data never arrived. The Carbon Border Adjustment Mechanism has moved from its quiet…