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Requirement · CUST-04Apply the material and chemical compositions that the Commission fixes by implementing act for Annex I goods.
Importers and authorised CBAM declarants of Annex I goods 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)(d), adding Art. 25(7) to 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 2 industries by name: Steel and Aluminium. as of 2026-08-14
- Compliance is checked by customs authorities, per consignment. as of 2026-08-14
The rule
New — no predecessor
Trigger
Commission adopts implementing acts identifying material and chemical compositions
Obligation
Apply the material and chemical compositions that the Commission fixes by implementing act for Annex I goods.
Who is affected
Addressee
Importers and authorised CBAM declarants of Annex I goods
Class
Businesses
Sectors
Names Steel, Aluminium and metals · Reaches Automotive, Construction
Applies
from entry into force (third day after publication), Art. 2
Burden drivers
D4 — 1 of 7 marks fire on this provision.
Source text
Verbatim
‘7. The Commission is empowered to adopt implementing acts to identify the material and chemical compositions of goods listed in Annex I.
View source →Settled later in secondary legislation. The compositions themselves sit in implementing acts that have not been adopted.