Start of the definitive period of the CBAM in the EU
From 1 January 2026, the definitive period of the Carbon Border Adjustment Mechanism (CBAM) on carbon emissions implicit in certain goods at the time of importation into the EU begins.
The CBAM, established by Regulation (EU) 2023/956, consists of an environmental policy tool designed to combat carbon leakage by putting a fair price on carbon emitted during the production of carbon-intensive goods imported into the EU.
CBAM implementation is expected to be progressive, predictable and proportionate for EU and non-EU companies, as well as for competent authorities.
Once fully implemented in 2034, it will require importers of such goods to purchase certificates equivalent to the carbon price that would have been paid if the goods had been produced under the EU’s carbon pricing rules.
What does the definitive period of the CBAM imply for customs declarations?
Following the initial transitional phase (2023-2025), this new period (definitive phase) involves:
- the requirement of prior registration as a CBAM authorised before the competent national authority;
- the obligation of authorized importers to pay for CO2 emissions embedded in products such as steel, cement and fertilizers;
- the replacement of the merely informative report with the purchase of CBAM certificates;
- verification of actual emissions by an accredited verifier;
- updated exemptions: new “de minimis” rule (50 TN threshold applying to the total net mass of goods of all CN codes aggregated by importer and per calendar year);
- indication of CBAM-related codes/documents on import declarations.
From 1 January 2026, it is necessary to declare certain codes relating to CBAM in EU import declarations.
It is important to note that only the code corresponding to the transaction carried out must be declared. Otherwise, the customs declaration will be rejected by customs authorities of the importing Member State.
In the new EU H1 import system, these codes must be declared in data group 12 04 000 000 relating to Additional reference.
Codes and documents to declare in the EU import declaration
Customs declarations subject to CBAM control must include one of the following codes in the “Additional reference” field:
| TARIC Document Code | Description | Details |
|---|---|---|
| Y128 | A CBAM account... | CBAM Account number |
| Y238 | An importer has applied for a CBAM authorisation but has not yet been assigned a CBAM authorisation. | CBAM Application Reference Number |
| 137 | De minimis exemption code refers to occasional small imports of up to 50 tonnes net mass per importer and year (cumulative threshold). | It does not apply to hydrogen and electricity |
| Y135 | Exemption code – it applies to goods to be moved or used in military activities (art. 2(3) of CBAM reg) | |
| Y134 | Exemption code – for goods originating in Büsingen, Heligoland, or Livigno (Article 2(4) of Regulation (EU) 2023/956 | |
| Y136 | Exemption code – for electricity generated or hydrogen originating in the exclusive economic zone or on the continental shelf of a Member State | |
| Y237 | Goods of EU origin | |
| Y422 | Goods listed in Annex I to Regulation (EU) 2023/956 covered by the inward processing procedure | |
| Y400 to Y421 | Member States – Continental shelf or exclusive economic zone (Regulation (EU) 2025/2210 CBAM) | Each code applies to a EU MS |