Novinky v oblasti uhlíkového cla: Ste pripravení na dovozy? Návrh nariadenia o schválenom CBAM deklarantovi

Starting from January 2026, all operators importing CBAM covered goods (such as cement, iron and steel, aluminum, fertilizers, electricity, hydrogen and various downstream products) must obtain the Authorized CBAM Declarant status. Without this license, their imports may be declined by the EU customs authorities.

The European Commission has recently published the draft Implementing Regulation outlining the conditions that Authorized CBAM Declarants will need to meet to apply for and maintain a CBAM Declarant authorization.

The core criteria relate to the following areas:

• No serious or repeated infringements of customs legislation, taxation rules or market abuse rules – either by the applicant, persons in charge for CBAM matters, persons in charge of the applicant and the persons exercising control over management.
• No serious criminal offenses related to its economic activity in the previous 5 years – including the beneficial owners.
• Capacity to fulfill financial CBAM obligations – such as not being subject to bankruptcy proceedings, having sufficient financial standing to meet the obligations and commitments, not being in arrears with the payment of customs duties, taxes, or other charges related to the import of goods and the operator’s economic activities.
• Capacity to fulfill operational CBAM obligations – demonstrating an adequate administration, including internal controls to manage CBAM compliance and CBAM certificate obligations.
• Applicants established for less than two financial years at the time of making their application will require a guarantee to be recorded in the CBAM Registry. The Competent authority shall fix the amount of the guarantee.

Applications should be submitted electronically in the Member State of the applicant’s establishment via the CBAM Registry which shall be introduced soon.  

If the Declarant is found to be noncompliant, the Competent Authority may revoke the authorization. 

The draft Regulation is undergoing consultations, and the Commission will make any necessary changes, with a view to adopting the final version by the end of 2024. 

If you are interested in a more detailed discussion, do not hesitate to contact the author of the article or your contact person at EY Slovakia.