The Commission Implementing Regulation was published with regard to the conditions and procedures for the status of an authorised CBAM declarant.
These provisions are important because from 2026 only authorized CBAM declarants will be able to import goods covered by the mechanism.
As for the important provisions of the Regulation, it is worth noting that, among others:
- the procedures for the application for the status of authorised CBAM declarant will be carried out (in Poland) by KOBIZE through the CBAM register in electronic format;
- KOBIZE assesses the application within 120 calendar days from the date of its receipt, but in the case of applications submitted before 15 June 2025 and after a request for supplementation, the application is evaluated within 180 calendar days;
- the authority may request the applicant to provide additional information necessary to assess the conditions and compliance with the criteria set out in Article 17(2) of Regulation (EU) 2023/956 (deadline for completion up to 30 days);
- KOBIZE will verify, among others, circumstances such as: lack of significant tax and customs arrears, operational and financial capacity to perform the obligations of the CBAM, including the possession of an appropriate internal control system;
- the decision on the application takes effect on the date on which the competent authority registers the decision in the CBAM register and the applicant is notified of that decision in the CBAM register;
- the Regulation also specifies other specific issues, such as guarantees, reassessment of the status of an authorised CBAM applicant, or withdrawal of the status of an authorised CBAM applicant.
Let us recall that the European Commission has announced – as part of the Omnibus package – certain simplifications in the field of CBAM. First of all, it provides for the introduction of a new de minimis threshold – providing an exemption from CBAM obligations for declarants whose imports of CBAM goods (excluding electricity and hydrogen) do not exceed the threshold of 50 tonnes of goods per year.
However, these proposals are not yet law, as they have to go through the entire legislative path.
Therefore, we recommend an urgent analysis of your situation in this regard.
The Regulation: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ%3AL_202500486.
