Glossary
Authorised CBAM declarant
Under the EU's Carbon Border Adjustment Mechanism (CBAM), a person authorised to import the goods CBAM covers. The competent authority of the EU country where the person is established grants the status, and every EU country recognises it.
- Legal source
- CBAM Regulation, Article 3(17) ↗
- Who it applies to
- Importers established in an EU country that expect to exceed the 50-tonne threshold must apply for it before importing. Indirect customs representatives need it too, even when the importer they act for is under the threshold. Customs authorities don't allow anyone else to import CBAM goods, unless the 50-tonne exemption applies.
- Example
- A company established in an EU country expects to import more than 50 tonnes of steel goods next year, so it applies for the status through the CBAM registry before importing them. Once authorised, for each year in which its imports exceed 50 tonnes, it submits a CBAM declaration and surrenders CBAM certificates by 30 September of the following year.
- Also known as
- authorized CBAM declarant, CBAM declarant
The CBAM Regulation defines it as a person authorised by a competent authority under Article 17. The authority grants the status when the applicant meets four criteria:
- It has not been involved in a serious infringement or repeated infringements of customs, tax or market abuse rules or of CBAM.
- It shows the financial and operational capacity to meet its CBAM obligations.
- It is established in the EU country where it applies.
- It has an Economic Operators Registration and Identification (EORI) number, the number customs authorities give a company when it registers for customs purposes.
The status carries the CBAM obligations: a yearly CBAM declaration and the surrender of
Our authorised declarant explainer shows how to apply, and our threshold explainer shows whether you need to.
Regulations
Carbon Border Adjustment Mechanism (CBAM)
Implementing Regulation (EU) 2026/1740 corrected Annexes I and IV of the default values act, Implementing Regulation (EU) 2025/2621
Used in
EU CBAM authorised declarant: how to apply, or use a customs representative
Beyond the 50-tonne exemption, only authorised declarants can import CBAM goods into the EU. How to apply, the guarantee, and the representative route.
EU CBAM certificate price: how certificates work and what they cost
How the EU CBAM certificate price is set, when you can buy, the 50% quarterly holding rule, surrender by 30 September 2027, and a worked cost example.
EU CBAM default values or actual emissions: which to use, and how embedded emissions are calculated
Under the EU CBAM, you declare embedded emissions from verified supplier data or from default values with a mark-up. How to choose, and what to ask suppliers.
EU CBAM 50-tonne threshold: does it apply to you, and what if you cross it?
At 50 tonnes or less a year of CBAM goods (not electricity or hydrogen), you're exempt from the EU CBAM. What counts, and the penalty for crossing unauthorised.
EU CBAM for producers and exporters outside the EU: registration, verification and who pays
Making steel, aluminium, cement or fertiliser in India or elsewhere outside the EU? What EU CBAM means for you: optional registration, verification, who pays.
EU CBAM downstream products: what the proposed extension covers, for whom and from when
The Commission proposes adding downstream steel and aluminium goods to EU CBAM from 1 January 2028. Check the CN codes, who it affects and where it stands.