Edited by Lorenzo Ontano, Marta Marrapodi and Federica Stranieri
The Carbon Border Adjustment Mechanism (CBAM), introduced by Regulation (EU) 2023/956, reached its final phase of implementation on January 1, 2026.
From this date, importers established in a EU Member State or their indirect customs representatives will be obliged to apply for the authorized CBAM declarant status through a specific register, as a condition for importing goods subject to the CBAM Regulation into the customs territory of the EU.
The Circular Letter no. 36/2025, issued by the Italian Customs Authorities, has provided some useful guidelines for the correct fulfilment of the declaration obligations related to the definitive phase.
Specifically, some cases provide for exemption from the obligation to hold the qualification of authorized CBAM declarant. The main ones are listed below:
Derogation under Article 2a of Regulation (EU) 2023/956
The de minimis exemption provides that importers are exempted from the obligations arising from the CBAM Regulation if the total net mass of goods imported in a given calendar year does not cumulatively exceed the threshold of 50 tons. This exemption does not apply to electricity and hydrogen.
If this threshold is exceeded, the importer is subject to all CBAM obligations even for imports made earlier in the calendar year.
Derogation pursuant to Article 17(7a) of Regulation (EU) 2023/956
If an importer or indirect customs representative submits an application for CBAM authorization by March 31, 2026, he may temporarily continue to import goods subject to the CBAM Regulation even in the absence of the formal authorization, until the decision of the competent authority and in any case no later than September 27, 2026.
Derogation pursuant to Article 2(4) of Regulation (EU) 2023/956
The CBAM Regulation does not apply to goods originating in the following third countries and territories: Iceland, Lichtenstein, Norway, Switzerland and Livigno.
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