CBAM enters the regulatory phase: unpleasant surprises at import and missing implementing acts

CBAM takes full effect

CBAM entered its regulatory phase on 1 January 2026. This marks the transition of the mechanism into pricing and makes it directly visible in import processes. The first figures published by the European Commission show how quickly the market is adapting. By 7 January 2026, more than 12,000 applications for CBAM authorisation had been submitted, and more than 4,100 economic operators had obtained the status of authorised CBAM declarants in the European Union.

Customs integration becomes tangible in practice

For day to day operations, it is not only the number of applications that matters, but above all the technical linkage with customs procedures. In the first week of January, 10,483 import customs declarations for CBAM goods were automatically validated via integrated customs systems. This confirms that CBAM operates through operational checks in the import process itself, and not only through downstream compliance reviews. For companies, this changes the risk profile. Missing authorisation or unclear responsibilities become visible during import clearance and in operational escalations, rather than only later in documentation routines. For companies not established in the EU, border controls have in some cases led to the bitter realisation that they can no longer continue importing affected goods into the EU as before. For the time being, they must now rely on an indirect customs representative.

Customs chaos at the start of the year

For many companies, this came as a surprise. Interestingly, this applies both to those that had already complied with their reporting obligations and to those that were still unaware of CBAM. Freight forwarders or customs agents suddenly asked for their “CBAM number”. The background is that, when importing CBAM relevant goods, the indication of specific TARIC codes is now mandatory. TARIC is the integrated customs tariff of the EU and ensures that customs duties and trade policy measures are applied uniformly across all Member States. It is defined at EU level and is now also being used to enforce CBAM. For this purpose, specific codings have been established that must be combined either with the already issued CBAM account number or with the application number for obtaining the status of authorised CBAM declarant. In addition, when importing CBAM relevant goods, companies must now indicate through the use of such a code that they remain below the newly introduced CBAM threshold.

Quick remedy through a rapid application

Companies that were caught off guard can be helped quickly by submitting an application for authorised CBAM declarant status. In the legal texts published at the end of December, the European Commission also included a transitional arrangement regarding the import ban. If companies submit their application by 31 March 2026, they may continue importing CBAM relevant goods using the corresponding TARIC code and the application number until a decision is taken. However, if it later turns out that the application is rejected, retroactive sanctions may apply for goods that were then imported illegally.

Continued uncertainty in key areas

While the European Commission provided legal clarity at the last minute in many respects in December, parts of the final regulatory framework are still missing. This concerns, first, the design of the purchase and sale of CBAM certificates. As CBAM is a certificate trading system, its very core has therefore not yet been fully defined. The same applies to future reporting obligations. The legal act governing the CBAM declaration is also among the provisions still outstanding. This is not a marginal issue, but the other fundamental side of the mechanism. Finally, a definitive assessment of CBAM costs is still not possible. The legislation on the deduction of a CO2 price already paid in a third country is also missing. As a result, both the legal situation and companies’ purchasing decisions remain, positively phrased, dynamic. The order of the day therefore remains in 2026 as well: stay continuously informed about changes in the legal framework and their impact on your company, perhaps also through this newsletter.

Support with implementation

If you need support with authorisation, with setting up robust CBAM processes in conjunction with customs clearance, or with establishing a reliable workflow for emissions data from suppliers, feel free to contact us directly at helge@kolum.earth.