Commission Implementing Regulation (EU) 2025/486 of 17 March 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorised CBAM declarant

CHAPTER I

Application to become an authorised CBAM declarant

Article 1

Procedures for application

Article 2

Adjustments to the submitted application

Article 3

Withdrawal of application after the consultation procedure has been initiated

Where the applicant withdraws the application after a consultation procedure has been initiated in accordance with Article 11(1), the competent authority shall discontinue the consultation procedure and shall notify the competent authorities in the other Member States and the Commission (the ‘consulted parties’) of the withdrawal.

Article 4

Assessment of the application by the competent authority

For the purposes of evaluating whether the criteria set out in Article 17(2) of Regulation (EU) 2023/956 are met, the competent authority may take into account the following:

(a) expert conclusions;

(b) third-party conclusions;

(c) audits provided by the applicant.

Article 5

Request for additional information by the competent authority

Article 6

Intended negative decision and appeal

The competent authority shall state the following in the communication to the applicant:

(a) the intention of and the reasons for refusing to grant the status of authorised CBAM declarant;

(b) the period within which the applicant can submit its observations.

Article 7

Date of effect of a decision on the application

Article 8

Identification of importers of electricity

Each person to whom explicit capacity has been allocated for the import of electricity in accordance with Article 5(4) of Regulation (EU) 2023/956, and who nominates that capacity for import, shall provide, within one month after the customs declaration referred to in Article 5(4) of that Regulation, the competent authority of the Member State in which the customs declaration was lodged with the following:

(a) that customs declaration covering the electricity imports;

(b) the information referred to in Article 5(5), points (a), (b) and (c), of Regulation (EU) 2023/956;

(c) an indication that capacity for the import of electricity has been allocated to that person and that such capacity was nominated for import in accordance with Article 5(4) of Regulation (EU) 2023/956;

(d) documents supporting the indication referred to in point (c) of this paragraph.

Article 9

Serious or repeated infringements

The criteria laid down in Article 17(2), point (a), of Regulation (EU) 2023/956 shall be fulfilled where the applicant, the persons in charge of the applicant’s CBAM matters, the persons in charge of the applicant and the persons exercising control over the management of the applicant meet the following conditions:

(a) there is no decision, taken after administrative or judicial proceedings, concluding that those persons have been involved, during the three years preceding the application, in serious or repeated infringements of customs legislation, taxation rules, market abuse rules, of Regulation (EU) 2023/956, or the delegated and implementing acts adopted pursuant to that Regulation;

(b) they have no record of serious criminal offences in relation to their economic activities during the five years preceding the application.

The competent authority shall request the following information, where necessary, to establish that the applicant has not been involved in serious or repeated infringements referred to in Article 17(2), point (a), of Regulation (EU) 2023/956:

(a) the criminal record or any other document that is accepted under national law as a criminal record of the natural person applying for authorisation;

(b) the criminal record, or any other document that is accepted under national law as a criminal record, of the beneficial owner of the legal person acting as applicant and the managers of that legal person.

Article 10

Conditions for financial and operational capacity

The criteria laid down in Article 17(2), point (b), of Regulation (EU) 2023/956 shall be fulfilled where the following conditions are met:

(a) the applicant is not subject to bankruptcy proceedings;

(b) the applicant is not in material arrears with the payment of customs duties, taxes or charges which are collected on or in connection with the import of goods and financial regulatory obligations;

(c) the applicant demonstrates a sufficient financial standing to meet its obligations and fulfil commitments having regard to the type and volume of the economic activity performed by indicating the financial figures and any other financial information;

(d) the applicant has an administrative organisation suitable for fulfilment of the estimated obligations to surrender CBAM certificates, and has internal controls capable of preventing, detecting and correcting errors in CBAM declarations and CBAM certificates management, and of preventing and detecting illegal or any irregular transactions.

Article 11

Consultation procedure and format for granting an authorisation

During the consultation procedure, the competent authority may initiate the consultation on the following:

(a) have they any objections to granting the status of authorised CBAM declarant;

(b) has the applicant submitted an application for authorisation in their Member State;

(c) has the applicant been granted an authorisation in their Member State;

(d) has the applicant had an authorisation revoked in their Member State.

Article 12

Period for consultation

The competent authority may extend the deadline set for the consultation in accordance with paragraph 1 in any of the following cases:

(a) the applicant requests adjustments in accordance with Article 2 that are accepted by the competent authority and relevant for the purpose of the consultation;

(b) the consulted party requests more time due to the nature of the examinations to be performed;

(c) The extension referred to in point (b) shall not exceed 15 calendar days.

CHAPTER II

Guarantee

Article 13

Provision of a guarantee

Where the provision of a guarantee referred to in Article 17(5) of Regulation (EU) 2023/956 is required, the guarantee shall be provided by the applicant to the competent authority and shall be registered by the competent authority in the CBAM registry.

Article 14

Monitoring the guarantee

Article 15

Acceptance of other forms of guarantee

The competent authority shall notify the Commission when accepting other forms of guarantee pursuant to Article 17(5), second subparagraph of Regulation (EU) 2023/956.

Article 16

Adjustment of guarantee

CHAPTER III

Authorisation

Article 17

Authorisation information

Article 18

Reassessment of the status of authorised CBAM declarant

The competent authority which granted the status of authorised CBAM declarant shall reassess that status periodically, and at least in the following cases:

(a) the information provided by the authorised CBAM declarant in accordance with Article 5(7) of Regulation (EU) 2023/956 has changed;

(b) the competent authority has information indicating that the condition referred to in Article 22(2) of Regulation (EU) 2023/956 might no longer be fulfilled;

(c) the competent authority has information indicating that the criteria for granting the status of authorised CBAM declarant laid down in Article 17(2) in Regulation (EU) 2023/956 might not be met;

(d) the EORI number has been invalidated in accordance with Article 9(4) of Regulation (EU) No 952/2013.

Article 19

Conclusions of the reassessment

CHAPTER IV

Revocation of the status of authorised CBAM declarant

Article 20

General provisions on revocation of the status of authorised CBAM declarant

Article 21

Revocation procedure upon request of the authorised CBAM declarant

Article 22

Intention to initiate the revocation procedure by the competent authority

When the competent authority determines whether the authorised CBAM declarant has been involved in a serious or repeated infringements of the obligation to surrender CBAM certificates referred to in Article 22(1) of Regulation (EU) 2023/956 or of the obligation to ensure a sufficient number of CBAM certificates in the CBAM account referred to in Article 22(2) of that Regulation, the competent authority shall consider the following factors:

(a) the readiness of the authorised CBAM declarant to comply with the request to surrender the correct amount of CBAM certificates, or to ensure a sufficient amount of CBAM certificates in the CBAM account;

(b) the intentional or negligent behaviour of the authorised CBAM declarant;

(c) the past behaviour of the authorised CBAM declarant;

(d) the level of cooperation of the authorised CBAM declarant to bring the infringement or the repeated behaviour to an end;

(e) whether the authorised CBAM declarant has voluntarily taken measures to ensure that similar infringements cannot be committed in the future.

Article 23

Decision to revoke the status of authorised CBAM declarant

Article 24

Date of effect

Article 25

Immediate revocation

The competent authority may decide to revoke the status of authorised CBAM declarant in any of the following cases:

(a) the conclusions of the reassessment referred to in Article 19 justifies it;

(b) the authorised CBAM declarant has ceased its economic activity;

(c) the decision granting the authorisation was taken on the basis of incorrect or incomplete information, and the authorised CBAM declarant knew or ought reasonably to have known that the information was incorrect or incomplete.

Article 26

Consultation procedure for revocation

Article 27

Right to be heard for revocation and appeal

In its communication to the authorised CBAM declarant, the competent authority shall include:

(a) the reference to the documents and information on which the competent authority intends to base its decision;

(b) the time limit, which shall not exceed 15 calendar days, within which the authorised CBAM declarant can submit observations;

(c) where applicable, the time limit, which shall not exceed 5 calendar days, within which the authorised CBAM declarant subject to the immediate revocation referred to in Article 25, can submit observations.

CHAPTER V

Data protection

Article 28

Personal data protection

CHAPTER VI

Final Provisions

Article 29

Entry into force and application

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX

Information
— Authorised CBAM declarant is an indirect customs representative?
— Authorised CBAM declarant
– –  Name and address
– – –  Name
– – –  Street and number
– – –  Postcode
– – –  City
– – –  Country
– –  Actor identification
– – –  EORI number
— Contact person
– –  Name
– –  Email
– –  Telephone number
— General details
– –  CBAM account number
– –  Decision-taking competent authority
– –  Authorisation status
– –  Authorisation issue date