A few days before it comes into force, importers and their customs representatives must hurry to finalise the contractualisation of their relationships.
A must: be an ‘authorised CBAM declarant’
From 1 January 2026, it will be mandatory to have authorised CBAM declarant status.
This obligation applies to:
• any importer established in the EU exceeding the de minimis threshold of 50 tonnes per year;
• any importer of electricity or hydrogen (no de minimis threshold);
• any registered customs representative acting as an indirect representative, with a few exceptions.
A grace period is provided for operators who have submitted their authorisation applications before 31 March 2026.
Financial implications from 1 January 2026
CBAM applies to imports made from 1 January 2026, although the financial commitments they generate will not be released until 2027. In practical terms, the first annual declaration must be submitted by 30 September 2027 at the latest and will cover all imports made in 2026, including intrinsic emissions and the calculation of certificates to be refunded.
The sale of CBAM certificates will begin in February 2027. Certificates must be returned at the same time as the annual declaration is filed, i.e. before 30 September each year. Finally, from 2027 onwards, CBAM declarants must ensure that at the end of each quarter they have a stock covering at least 50% of emissions corresponding to imports made since the beginning of the calendar year.
Provisions must therefore be made (provisions for expenses)!
Formalities
The customs declaration is the key element in the application of CBAM. It determines who is responsible for CBAM obligations and their scope.
A new situation for customs representatives
In direct representation, the customs representative acts on behalf of and for the account of the importer, who remains the sole CBAM declarant. The customs representative does not assume any CBAM obligations. However, it remains fully responsible for the accuracy of the information entered at customs in accordance with Article 15 of the UCC, which may require some precautions to be taken with regard to its principals.
When acting indirectly on behalf of a client established in the EU, the customs representative does not need to obtain authorised CBAM declarant status, unless it wishes to become the ‘authorised CBAM declarant’ for the client it represents. In both cases, it is strongly recommended to clarify the roles of each party by notifying the principal of a refusal to represent, if applicable, or, conversely, by entering into a contract with the principal providing guarantees for the payment of certificates that will be released in more than one year!
For a non-established customer, the customs representative cannot avoid the responsibilities arising from the CBAM. It automatically becomes the ‘authorised CBAM declarant’ for the customer it represents and bears all the obligations specific to the mechanism, including annual declarations and the restitution of certificates. If it does not wish to accept this responsibility, the customs representative must terminate the contractual relationship with this client or encourage it to establish a branch in the EU.
In all cases, the relationship must be formalised to prevent the customs representative from finding itself bound by CBAM commitments in place of its principal.
PARADIGMES is at your disposal to offer training to raise awareness among your teams or to review your representation contracts.