Authorised CBAM declarant

Any person established in a Member State who intends to import CBAM goods may apply. A non-EU producer cannot directly become an authorised CBAM declarant; instead, an indirect customs representative established in the EU may act on the producer or importer's behalf and hold the status. The EORI number is a prerequisite for both the applicant and any indirect representative.

Applications are filed through the CBAM Registry. The applicant supplies: identification and EORI; an estimate of expected CBAM goods imports for the coming year; financial information demonstrating standing; a description of operations; and a declaration of absence of serious infringements over the preceding five years. The national competent authority consults customs and tax records and decides within the statutory window. Decisions are communicated through the Registry; applicants can submit further information on request.

The competent authority may attach a guarantee requirement to the authorisation. The guarantee is sized to cover the estimated annual CBAM certificate liability of the declarant, calculated from the expected imports and the relevant EU ETS weekly average price. The guarantee can be a cash deposit, a bank guarantee or an equivalent instrument acceptable under the Member State's rules. Guarantees are reviewed annually and adjusted as the import volume or carbon price changes. An established declarant with a satisfactory compliance record may, over time, qualify for a reduced guarantee.

Authorised CBAM declarants may clear CBAM goods into free circulation in the EU, buy and surrender CBAM certificates, and file the annual CBAM declaration. They must keep records for at least four years (and longer where Member State law requires) covering import declarations, embedded-emissions data sources, certificate purchases and surrenders, and any third-country carbon price evidence. They must cooperate with reviews by the competent authority and notify changes in circumstances (legal form, ownership, EORI, expected volumes).

The competent authority may suspend or revoke authorisation for: serious or repeated breach of CBAM obligations (incorrect declarations, failure to surrender certificates, non-cooperation); insolvency or loss of financial standing; loss of EU establishment; or material change in the applicant's circumstances that affects eligibility. Suspension typically precedes revocation; the declarant has the opportunity to remedy the breach. Decisions are appealable under the administrative-review procedure of the Member State.

Where the importer is not established in a Member State or prefers not to act as authorised declarant, an indirect customs representative established in the EU may hold the authorisation and act for the importer. The indirect representative becomes the liable person for CBAM purposes, shouldering the certificate-surrender and declaration obligations. Contractual arrangements between the producer or importer and the indirect representative should allocate data-supply, payment and liability responsibilities clearly.