05/01/2026
🔔 CBAM changes from 2026 - new reporting obligations, certificates, and Authorized Declarant status
📍 As of 1 January 2026, the full phase of the Carbon Border Adjustment Mechanism (CBAM) will enter into force. This EU system introduces carbon pricing on imports based on embedded CO₂ emissions. The changes are governed by Regulation (EU) 2023/956 of the European Parliament and of the Council, together with implementing and delegated acts adopted during the transition period.
From 2026 onwards, importers of CBAM-covered goods will be required to:
🔹 report verified embedded CO₂ emissions,
🔹 purchase and surrender CBAM certificates,
🔹 comply with enhanced procedural and reporting obligations.
📊 During the transitional phase (2023–2025), CBAM obligations were limited mainly to quarterly emissions reporting. From 2026, CBAM enters its definitive phase, introducing financial obligations and an annual CBAM declaration covering total emissions associated with imported goods.
🔐 Authorized CBAM Declarant status will become mandatory as of 2026 in order to release CBAM goods for free circulation within the EU. Imports without this status may be restricted or prohibited.
Applications for Authorized Declarant status can be submitted from 1 December 2025 via the EU CBAM Registry. National authorities (in Poland: the competent authority designated under national implementation rules) will have up to 120 days to issue a decision.
📌 In practice, this means that companies must:
✔ identify CBAM-covered goods and related emissions,
✔ apply for Authorized CBAM Declarant status,
✔ implement compliant reporting and verification processes,
✔ prepare for the purchase and surrender of CBAM certificates.
🔍 CBAM represents a major regulatory shift in EU trade and climate law, designed to prevent carbon leakage and ensure fair competition between EU producers and importers of carbon-intensive goods.
💡 If your company imports CBAM-covered products or plans to enter the EU market, early preparation is key. Contact us for professional CBAM support: [email protected]