CBAM / New requirement for EU importers

Update active as 1/1/2026.

Happy new year.

We are reporting new changes which have come into force from 1st Jan 2026.

EU importers of CBAM-regulated goods (steel, aluminium, cement, fertilisers, hydrogen, and electricity) importing over 50 tonnes per year will need a CBAM Authorisation Number.

A CBAM number is a unique account in the CBAM registry, which is registered to the importer on record (IOR)

Our team will require the IOR to confirm this on shipments from GB to EU countries. There is a 50ton threshold that applies per EU EORI number, this is against the EU importer, not us as freight forwarders or customs agents.

If the EU buyer is the IRO and imports over 50ton, and makes a false declaration, there could be liable to penalties set by the EU.

To create a CBAM number, EU importers need to create an account on the online portal, via the Authorisation Management Module. Nobody in Great Britain can access this, so we are unable to assist. Once the account is created the CBAM number will be applied for, and local customs per country will proceed in return. Information surrounding this can be found at:-

https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-registry-and-reporting_en

We are being advised that the account application can take 14-21 days.

Once successfully applied, the CBAM number has to be used on customs declarations for importing CBAM goods, this came into force as 1/1/2026.