Accept that the CBAM account number entered in the customs declaration fixes which authorised CBAM declarant assumes the obligations for that consignment.

Authorised CBAM declarants and importers must comply, and it sits in an act that is partly law and partly a proposal.

Why it matters

The act this comes from is partly law in force and partly a proposal that can still change.

It is Art. 1(15)(a), replacing Art. 25(2) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
The act gives its timing as: from entry into force (third day after publication), Art. 2. as of 2026-08-14
It names 4 industries by name: Steel, Aluminium, Cement and Chemicals. as of 2026-08-14
Compliance is checked by customs authorities, per consignment. as of 2026-08-14

Addressee Authorised CBAM declarants and importersAct COM(2025) 989 final, 2025/0419 (COD)Article Art. 1(15)(a), replacing Art. 25(2) of Regulation (EU) 2023/956Class Businesses

The rule

New — no predecessor

Trigger

CBAM account number is provided in a customs declaration for Annex I goods or processed products

Obligation

Accept that the CBAM account number entered in the customs declaration fixes which authorised CBAM declarant assumes the obligations for that consignment.

Who is affected

Addressee

Authorised CBAM declarants and importers

Class

Businesses

Sectors

Names Steel, Aluminium and metals, Cement and concrete, Chemicals and refining

Applies

from entry into force (third day after publication), Art. 2

Burden drivers

D6 — 1 of 7 marks fire on this provision.

Source text

Verbatim

The CBAM account number provided in the customs declaration or any other relevant document when declaring goods listed in Annex I or processed products obtained from such goods for importation, shall determine the authorised CBAM declarant assuming the obligations set out in this Regulation.

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