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Simplification · SCP-02

Comply with the CBAM regime for goods originating in third countries that were previously released for free circulation in the customs territory of an EFTA State that has incorporated the CBAM.

Customs declarants importing goods previously released for free circulation in a CBAM-integrated EFTA State 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(1)(b), adding a subparagraph to Art. 2(4) 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: upon incorporation of the Regulation into the EEA Agreement. 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 Customs declarants importing goods previously released for free circulation in a CBAM-integrated EFTA StateAct COM(2025) 989 final, 2025/0419 (COD)Article Art. 1(1)(b), adding a subparagraph to Art. 2(4) of Regulation (EU) 2023/956Class Businesses

The rule

New — no predecessor
Trigger

goods previously released for free circulation in the customs territory of an EFTA State that incorporated the CBAM

Obligation

Comply with the CBAM regime for goods originating in third countries that were previously released for free circulation in the customs territory of an EFTA State that has incorporated the CBAM.

Who is affected

Addressee
Customs declarants importing goods previously released for free circulation in a CBAM-integrated EFTA State
Class
Businesses
Sectors
Names Steel, Aluminium and metals, Cement and concrete, Chemicals and refining
Applies
upon incorporation of the Regulation into the EEA Agreement

Burden drivers

No burden drivers recorded on this provision.

Source text

Verbatim

Upon its incorporation into the EEA Agreement, by way of derogation from paragraphs 1 and 2, this Regulation shall not apply to goods originating in third countries previously released for free circulation in the customs territory of the EFTA States that incorporated the CBAM, provided that the customs declarant indicates in the subsequent customs declaration lodged in the customs territory of the Union that the goods have been previously released for free circulation in the customs territory of those EFTA States and provided that, at the request of the customs authority, the customs declarant makes available documentation or information proving that the goods have been previously released for free circulation within the customs territory of the respective EFTA States.

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