From March 31, applications for the authorization of CBAM declarants can be handed in. Companies need such an authorization to import CBAM goods into the EU after 1/1/2026. Applications are to be submitted via the new CBAM Registry. If submitted by June 15, an assessment period of 180 days applies – thereafter 120 days.
(this blog is regularly updated – last update on 31/03/2025)
The status of authorized CBAM declarant
From January 1, 2026, the import of CBAM goods into the EU will only be possible for authorized CBAM declarants. Then the definitive rules for the EU’s Carbon Border Adjustment Mechanism (CBAM) will come into effect.
During the transitional period, which has been running since October 2023, it is still possible to import CBAM goods without such an authorization. However, reporting obligations already apply to importing companies.
The authorization as a CBAM declarant is a central element in the CBAM framework – established by the overarching CBAM Regulation 2023/956. Recently, the EU Commission has presented proposals to simplify this regulation, also to exempt smaller importers with less than 50 t of imported CBAM goods per year.
The Implementing Regulation 2025/486 lays out the conditions and procedure for authorization based on Articles 5 and 17 in the overarching regulation. While a draft for public consultation was already made available on October 30, 2024, the final regulation was only published on March 17. It started to apply on March 28, 2025.
The Implementing Regulation 2024/3210 had already entered into force before. This regulation outlines the set-up of the CBAM Registry. Importers can access it through the CBAM Declarant Portal. Applications for authorization as CBAM declarant can be submitted via this portal – starting March 31.
The authorization is carried out by the National Competent Authority (NCAs) of the member states where the importer is established. For companies in Germany, this is the German Emissions Trading Authority (DEHSt).
The legal basis for this new role of DEHSt has just been completed. Beginning of March, the Act to amend the Greenhouse Gas Emissions Trading Act (TEHG) came into force. Among other things, this act establishes DEHSt as the German NCA.
The TEHG also authorizes DEHSt to commission another legal entity or body to process the authorizations for CBAM declarants. A communication from DEHSt explains that in 2025 and 2026 this is the plan.
Authorization procedure for CBAM declarant
Authorization as a CBAM declarant results in CBAM rights (i.e., importing goods into the EU) and obligations (i.e., purchasing CBAM certificates for the embedded emissions in imported goods). The status of an authorized CBAM declarant will be recognized in all member states.
Who can apply for an authorization?
An application can be submitted by companies that are established in a member state and import CBAM goods into the EU:
- for themselves;
- for another company, but act as an indirect customs representative in their own name.
Special provisions apply for the import of electricity.
What are the requirements for authorization?
The following criteria must be met for authorization:
- No serious or repeated infringement of customs legislation, taxation rules, market abuse rules or the CBAM regulations, and in particular no record of serious criminal offenses in the course of business activities during the 5 years prior to the application;
- Proof of financial and operational capacity to fulfill the obligations under this Regulation;
- Establishment in the Member State in which the application is made;
- Existence of an EORI number.
Authorization may be refused if these criteria are not met, or the necessary information is not provided.
Where to apply for authorization?
Applications can be submitted via the Authorization Management Modul (AMM) in the Declarant Portal of the CBAM Registry. This new registry complements the Transitional Registry through which CBAM reports are submitted.
In Germany access is managed via the customs portal, as for the Transitional Registry. Companies with access to the Transitional Registry will automatically be activated. Further information is expected.
What information is required for authorization?
The following information must be submitted as part of the application for authorization:
- Name, address and contact information;
- EORI number;
- Main economic activity carried out in the Union;
- Certification by tax authority of no outstanding recovery order for national tax debts;
- Declaration of honor that there have been no serious or repeated infringements of customs legislation, taxation rules or market abuse rules in the five years prior to the year of application, including no serious criminal offenses in the course of business activities;
- Proof of financial and operational capacity to fulfil the obligations under this Regulation;
- Estimated monetary value and volume of imports of goods into the EU by type of goods, for the calendar year during which the application is submitted, and for the following calendar year;
- Names and contact information of the persons on behalf of whom the applicant is acting, if applicable.
Additional information on the form and content of the required information is expected. Article 10 of the implementing regulation, for example, specifies as conditions for financial and operational capacity:
- an administrative organisation suitable for fulfillment of the estimated obligations to surrender CBAM certificates
- internal controls capable of preventing, detecting and correcting errors in CBAM declarations and CBAM certificates management, and of preventing and detecting illegal or any irregular transactions.
How does the authorization process work?
Once the application for authorization has been submitted, it is reviewed by the NCA. If there are any changes prior to the decision, these must be indicated immediately via a request for adjustment.
NCAs initiate a consultation procedure with the other member states and the EU Commission no later than 45 days after receipt of the application. In this process, it is checked whether there are any objections to the authorization. If there are no responses, the authorization criteria are deemed to have been fulfilled.
NCAs have a total of 120 days to assess the application to make a decision. For applications received by June 15, this period is even 180 days. Accordingly, applications submitted at the beginning of April may take until end of September for a decision.
The authorization process is organized by the country’s NCA. In Germany, DEHSt has yet to assign a body to handle the applications. In a recent communication, they state that the assignment is expected in the second quarter of 2025. They also mention possible delays in the review process in the first few months.
Applications for authorization
Nevertheless, importers should not wait too long to prepare their applications. To receive an authorization decision by the end of the year the application needs to be submitted at the latest by end of August – provided that all requirements are met.
For most companies, the application is likely to be a formal step. However, responsibilities for this step need to be assigned – also with a view to manage the coming CBAM certificates. As this is a new task, roles and responsibilities still need to be figured out in many companies.
A suitable administrative organization with control systems will be needed as proof of financial and operational capacity. Organizational solutions will need to be developed – at the latest when the application is handed in.
It is also advised that companies that have not yet submitted all CBAM reports due since October 2023 should do so before submitting their application. This step can prevent any violations of the CBAM regulations as an exclusion criterion.
After finalization of the legal and technical foundations by the authorities, it is now up to the companies to prepare and hand-in their applications.
Sources and further information:
- DEHSt: Authorization for CBAM Definitive Phase
- DEHSt: Applications open from 31/3/2025
- EU: Implementing Regulation for authorization of CBAM Declarants (2025/486)
- EU: Regulation establishing CBAM (2023/956)
- EU Commission: Authorization Management Module in the CBAM Registry
- EU Commission: CBAM Declarant Portal – User Manual
Photo by Alexander Grey on Unsplash
