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EU CBAM Implementing Regulation: Requirements for Authorized Declarants in 2026

  • The European Commission has launched the consultation phase on the CBAM Implementing Regulation for Authorized Declarants
  • The definitive phase of the Carbon Border Adjustment Mechanism (CBAM) begins in January 2026
  • Operators importing goods under the CBAM scope must qualify as Authorized CBAM Declarants
  • Non-compliance consequences will be more severe during the definitive phase, with compliance being a prerequisite for business continuity
  • Operators that fail to secure the status of Authorized CBAM Declarant will be barred from importing CBAM-listed products into the EU
  • PwC Belgium can assist companies in ensuring compliance with CBAM regulations by conducting a screening of customs declarations and providing expert guidance.

Source: news.pwc.be

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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