From January 1, 2026, all imports of goods covered by the CBAM mechanism will be automatically reported to the European Commission. This isn't a vision of the future—it's a reality, introduced by the European Commission's new implementing regulation on information provided by customs authorities. For importers, this means one thing: the era of "paper" reporting is coming to an end, and the era of full digital transparency is beginning.
Why did the European Commission make this decision?
The CBAM mechanism was established by Regulation (EU) 2023/956 as a tool to prevent CO2 emissions from leaking outside the European Union. However, the mechanism itself is only effective if the data declared by importers is accurate and verifiable.
During the transition period (2023-2025), the Commission identified a significant risk: without access to actual customs data, CBAM declaration verification relied heavily on trust. This opened the door to potential abuses, such as underreporting of imported goods, erroneous CN classification, or incorrect indication of the country of origin.
The solution is a draft implementing regulation based on Article 25(6) of Regulation (EU) 2023/956, which imposes on the customs authorities of all Member States the obligation to systematically transmit data on imports of CBAM goods to the CBAM Register.
What exactly is monitored?
Pursuant to Article 2 of the draft regulation, customs authorities will submit the following information to the CBAM Register – at least once a week:
Importer identification details: EORI number, or if not available, another identification number, along with the name and address. This allows for the unambiguous identification of the entity responsible for import.
CBAM account number: assigned to the authorised declarant CBAM in accordance with Article 16(1) of Regulation (EU) 2023/956. The absence of this number in the customs declaration will be immediately apparent to the Commission.
Eight-digit CN code of the product: Tariff classification determines whether goods are subject to CBAM. Any discrepancy between the code declared on the customs declaration and the code indicated on the CBAM declaration will be automatically detected.
Quantity of goods: Import volume in units appropriate to a given CN code. This is the basis for calculating embedded emissions and the number of CBAM certificates to be redeemed.
Country of origin: crucial for establishing default emission values and verifying whether the declared actual values are reliable.
Customs declaration date: allows imports to be assigned to the appropriate reporting period and quarter (in 2026) or week (from 2027) for the purposes of determining the price of certificates.
Customs procedure: including information on inward processing, which is of particular importance for the correct settlement of CBAM.
Cross-checking mechanism – how does it work in practice?
Data submitted by customs authorities is transferred to the CBAM Register, where it is automatically matched with information contained in CBAM declarations submitted by authorized declarants. The system enables the European Commission and the competent national authorities to identify discrepancies such as:
- import of CBAM goods by an entity that does not have the status of an authorized declarant,
- differences in quantities between customs data and the CBAM declaration,
- inconsistencies in the CN classification of goods,
- non-compliance in the country of origin,
- no CBAM declaration for registered imports.
Importantly, pursuant to Article 3(4) of the draft regulation, the competent authorities or the Commission may at any time request customs authorities to validate the information provided. Such a request must include a justification and the necessary information, but the mechanism itself provides the administration with a powerful monitoring tool.
What should importers be particularly careful about?
Data consistency: The most important rule is to ensure full consistency between customs declarations and CBAM declarations. This applies primarily to CN codes, quantities, and country of origin. Even minor discrepancies may result in the initiation of an investigation.
Timeliness of obtaining the status of authorized declarant: The absence of a CBAM account number in the customs declaration is only permissible in two cases: when the import benefits from the de minimis exemption (Article 2a of Regulation 2023/956) or when an authorisation application is pending (Article 17(7a)). In any other case, the absence of a CBAM account number will be a red flag for control authorities.
Inward processing: CBAM goods placed under the inward processing procedure are subject to special monitoring. Pursuant to Article 5 of the draft regulation, the Commission may request the submission of the bill of discharge and customs declarations. Importers using this procedure must ensure complete documentation.
What does this mean for your business?
The new regulation fundamentally changes the approach to CBAM compliance. Previously, importers could treat CBAM declarations as a separate reporting obligation. From 2026, the CBAM declaration will become an integral part of the customs ecosystem – all information contained therein will be verified against actual customs clearance data.
Practical recommendations: implementing internal procedures to ensure data consistency between the customs department and the department responsible for CBAM, regularly verifying the CN classification of goods, documenting the country of origin in a way that allows for unambiguous verification, and reviewing inward processing procedures in terms of CBAM requirements.
Summary
The draft implementing regulation on information provided by customs authorities is part of a broader European Commission strategy aimed at ensuring the effectiveness of the CBAM mechanism. Automatic transfer of customs data to the CBAM Register eliminates the possibility of "creative" reporting and forces importers to be fully transparent.
The regulation will enter into force on 1 January 2026 and, according to its content, will be revised no later than 2027. This means that the Commission will monitor its effectiveness and may introduce additional control mechanisms.
For importers of goods covered by the CBAM, the message is clear: the European Commission sees every import. Ensure your CBAM declarations are fully compliant.
Legal basis: Draft Commission Implementing Regulation (EU) laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the information communicated by customs authorities, issued under Article 25(6) of Regulation (EU) 2023/956.
