The process of obtaining the status of authorized CBAM – operational declarant of March 31, 2025

CBAM is one of the goals of the EU strategy to reduce greenhouse gas emissions. Among other objectives, CBAM was introduced to approach the risk of relocating carbon emissions, creating equitable competition conditions that would facilitate loyal competition with products outside the EU, providing a stable political framework for EU investments in low carbon emission technologies, but also encouraging importers from third -to -EU countries.

CBAM regulations are applied to products imported into the EU, which come from intensely polluting industries, from cement sectors, chemicals, fertilizers, iron/steel and aluminum (for example, nitric acid, sulfonoric acids, tubes or pipes, screws, constructions and parts of metal construction). At this stage, the products concerned are subject to CBAM reporting, and from 2026 will be subject to carbon tax according to the carbon emissions incorporated in the manufacturing process, the importers being obliged to purchase CBAM certificates based on the specific emissions incorporated in the imported products. Importers in the EU will be applied financial sanctions in case of non -compliance or unexcrese reporting.

Getting the CBAM authorized declarant status

Recently the regulation for implementing (EU) no. 486/2025 (“CBAM Regulation” or “Regulation”), which establishes the conditions and procedures related to the authorized declarant within the CBAM. It was also launched on March 31, 2025 in the CBAM register the Authorisation Management Module – AMM), which will be used by importers and indirect customs representatives for the process of requesting the authorization.

In order to obtain the statute, the importers must submit a request in electronic format through the CBAM register. They must demonstrate that they have the financial and operational capacity necessary to fulfill the CBAM obligations and also that they have not seriously or repeatedly violated the customs legislation and the CBAM legislation, the fiscal norms or those regarding the market abuse. In order to authorize the authorized declarant, the operators must have an adequate administrative organization for carrying out the trading obligations with CBAM certificates, but also for carrying out internal controls in order to prevent, detect and correct the CBAM declarations and to manage the certificates related to the mechanism, which also involves the competent human resources to handle these processes.

According to the CBAM Regulation, the Ministry of Finance, as a competent authority in Romania, has a term of 120 calendar days from the date of receipt of the application to evaluate it and to make a decision on it. At the same time, the regulation stipulates that, for the applications submitted before June 15, 2025, the evaluation term is 180 calendar days from the date of receipt.

Simplifications proposed through the Omnibus package

At the same time, according to the recent initiative of the European Commission (Omnibus package), the CBAM mechanism is to be simplified in order to reduce the administrative load for SMEs and for occasional importers. The initiative proposes simpler procedures for declaring emissions incorporated in the products targeted by the mechanism, more relaxed reporting terms for operations with CBAM certificates, but also circumstances for reducing penalties. However, 2026 remains the year in which the payment of carbon tax begins.

Minimal ceiling for non -declaration

The first proposal for modification aims to eliminate the current exemption rule applicable to CBAM goods with a negligible value, established at below 150 euros. Instead of this regulation, an annual ceiling is introduced, according to which the imports of goods will not be subject to the regulation if they do not exceed 50 tons (net mass) per calendar year. This change aims to simplify the compliance process for importers and reduce the administrative burden. The European Commission estimates that, by this adjustment, about 90% of the importers will be exempted from the obligations imposed by CBAM.

Reporting based on default values

The second proposal refers to the resumption of reporting based on the implicit values ​​published by the European Commission (from the third quarter 2024, the operators were obliged to report the real emissions incorporated in the respective products). Thus, the way of reporting is simplified for importers who cannot obtain the values ​​of the emissions generated for the production of CBAM goods from the suppliers, not necessary to confirm the emissions by an accredited verifier.

August 31 – new reporting term

Third, a new reporting term is proposed, respectively August 31 of each year, for the imports made in the year before the reporting one (at present, the term is May 31). Thus, the declarators (importers or customs representatives) will have more time to collect the necessary information, to ensure that the built -in emissions are confirmed by an accredited verifier and to purchase the appropriate number of CBAM certificates.

Postponement of CBAM certified purchase obligation

The obligation to purchase CBAM certificates for goods imported in 2026 is postponed until February 2027.

Products included in the CBAM application scope

Another proposal refers to the products included in the CBAM application scope. Regarding electricity, only direct emissions should be taken into account for CBAM, and non -calculated kaolinic clay would be excluded from the scope.

Reducing any penalties

It should be mentioned that the competent authorities will be able to reduce any penalties for violating CBAM obligations in certain circumstances – the extent of undeclared information is not significant, the declarant is cooperative and well trained in the field, the behavior proves to be unintentional, has a good compliance history.

Starting with January 1, 2026, the importers of goods that fall into the CBAM category will have to obtain the status of authorized CBAM, in order to be able to properly complete the import customs formalities.

As the process of obtaining the status of CBAM authorized declarant is a long -term one, the status of granting the status must be prepared and submitted as quickly as possible to avoid the possible blocking of operations starting with 2026. For importers who carry out annual import operations of CBAM goods in the amount of 50 tonnes or over this purpose, it is recommended. Given that the proposal to simplify the CBAM regulation can also be modified, and those who import quantities smaller than the proposed threshold should prepare to obtain the status.

In conclusion, the CBAM mechanism of the EU is still in evolution and the complete impact on importers remains unclear. Although there is still a high degree of uncertainty, the proposed changes involve significant opportunities for simplifying CBAM obligations, which importers should study and evaluate from the point of view of impact on their own operations.

It is important to note, however, that the new proposals for modification do not involve a postponement of the regulation, and the transition period will end on December 31, 2025. Thus, companies that intend to import goods targeted by the mechanism should verify if they will be able to benefit from the exemption threshold or if the preparation for the final period.

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