Bear responsibility for having documentation proving prior release for free circulation in an EFTA State available at the moment the customs declaration is lodged.

Customs declarants relying on the EFTA prior-free-circulation exemption 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 relying on the EFTA prior-free-circulation exemptionAct 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

customs declarant claims the Art. 2(4) EFTA exemption in a customs declaration

Obligation

Bear responsibility for having documentation proving prior release for free circulation in an EFTA State available at the moment the customs declaration is lodged.

Who is affected

Addressee

Customs declarants relying on the EFTA prior-free-circulation exemption

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

D1 · D6 — 2 of 7 marks fire on this provision.

Source text

Verbatim

The customs declarant shall bear responsibility for the availability of this proof at the time of lodging of the customs declaration.

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