Commission Implementing Regulation (EU) 2025/2549 of 10 December 2025 amending and correcting Implementing Regulation (EU) 2025/486 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

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (1), and in particular Articles 5(8) and 17(10) thereof,

Whereas:

(1) Regulation (EU) 2023/956 was amended by Regulation (EU) 2025/2083 of the European Parliament and of the Council (2), which simplified and strengthened the carbon border adjustment mechanism, by revising the procedures for applying for and for granting the status of authorised CBAM declarant and the conditions governing those procedures.

(2) Commission Implementing Regulation (EU) 2025/486 (3) lays down rules for the application of Regulation (EU) 2023/956 as regards the conditions and procedures related to the status of authorised CBAM declarant. Implementing Regulation (EU) 2025/486 should be amended to take into account the changes introduced by Regulation (EU) 2025/2083.

(3) By Regulation (EU) 2025/2083 the consultation procedure for granting and revoking the status of authorised CBAM declarant laid down in Regulation (EU) 2023/956 became optional and the time limit set out for such consultation procedure is converted from working days to calendar days. Consequently, the provisions of Implementing Regulation (EU) 2025/486 on such procedure should reflect that optionality and time limit.

(4) Furthermore, by Regulation (EU) 2025/2083 the deadline for submitting the CBAM declarations set out in Regulation (EU) 2023/956 was prolonged in order to give the CBAM declarants more time to comply with their obligations. Consequently, the period covering the CBAM declarations in the case of revocation should be adjusted accordingly.

(5) In order to reduce administrative burden, the competent authority assessing an application for the status of authorised CBAM declarant should be allowed to digitally retrieve relevant information and data from other national competent authorities, provided that national law allows it or provided that the applicant has given their consent to the data processing.

(6) In accordance with Regulation (EU) 2025/2083, the purchase of CBAM certificates is to take place as of 2027. It is therefore necessary to establish an alternative measure for the consequences of a revocation and the surrender of CBAM certificates for the calendar year 2026.

(7) Additionally, an erroneous reference in Article 22(3) of Implementing Regulation (EU) 2025/486 to Article 25 instead of 26 of that Regulation needs to be corrected.

(8) Implementing Regulation (EU) 2025/486 should therefore be amended and corrected accordingly.

(9) The measures set out in this Regulation are consistent with the opinion of the CBAM Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Amendments to Implementing Regulation (EU) 2025/486

Implementing Regulation (EU) 2025/486 is amended as follows:

(1) in Article 2, paragraph 3 is replaced by the following: ‘3.   The applicant shall provide justifications for a request to adjust the information set out in Article 5(5), points (d) to (ga), of Regulation (EU) 2023/956 in the request for adjustment.’

(2) in Article 4, the following paragraphs 6 and 7 are added: ‘6.   Where an application has the status as registered in the CBAM registry by 31 March 2026 in accordance with Article 17(7a) of Regulation (EU) 2023/956, the applicant may provisionally continue to import goods until the date on which a decision on the application takes effect in accordance with Article 7.

Article 2

Correction of Implementing Regulation (EU) 2025/486

In Article 22, paragraph 3, the first sentence is replaced by the following:

‘The competent authority may request the authorised CBAM declarant to provide additional information, and to provide observations on the information on which the competent authority intends to base its decision to revoke the authorisation before it makes such a decision or initiates a consultation procedure pursuant to Article 26.’.

Article 3

Entry into force

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

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

Done at Brussels, 10 December 2025.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj.

(2) Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (OJ L, 2025/2083, 17.10.2025, ELI: http://data.europa.eu/eli/reg/2025/2083/oj).

(3) 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 (OJ L, 2025/486, 18.3.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/486/oj).