CBAM Authorised Declarant: Who They Are, Who Needs One, and How to Become One
Under Article 5 of EU Regulation 2023/956, only an authorised CBAM declarant may import goods covered by CBAM into the EU customs territory. The status is restricted to entities established in an EU member state. This page explains what an authorised declarant is, who needs to apply, and what it means for non-EU exporters who cannot apply themselves.
The 30-second answer
A CBAM authorised declarant is the EU-established legal entity that is authorised to import CBAM goods into the EU and file the CBAM quarterly reports and annual declaration. It is the EU buyer, an indirect customs representative acting on a buyer's behalf, or — in some cases — a supplier-of-record entity that an exporter has set up inside the EU specifically to handle CBAM compliance. The non-EU producer is never the authorised declarant for goods they are exporting.
Who is responsible — buyer or seller?
CBAM follows the standard EU customs principle: the importer of record is the responsible party. That means the EU buyer applies for authorised declarant status, files the declarations, purchases CBAM certificates, and is the entity that EU customs holds accountable.
This is structurally different from the EU's existing carbon market (EU ETS), which regulates installation operators directly. CBAM places the legal obligation on the importer — but the data the importer needs comes from the producer. That asymmetry is the core operational question every non-EU exporter has to solve.
What the non-EU seller's role actually is
The non-EU producer's role is to supply the verified embedded carbon data that the EU buyer needs to file the declaration. This is not optional for the exporter who wants to remain competitive: without verified data, the EU buyer must use EU default emission values, which are set at the 90th percentile of EU production and are typically 2–3× higher than actual emissions. The buyer absorbs the cost in CBAM certificate purchases and either passes it back as a price reduction, switches supplier, or both.
This is why the non-EU producer needs a verified embedded carbon record with a permanent, audit-resolvable URL that the EU buyer can cite in their declaration. The vault URL becomes part of the buyer's audit trail — and the buyer's authorised declarant status depends on that audit trail being intact.
How to become an authorised declarant (for EU importers)
Application is made to the competent authority of the EU member state where the importer is established. The process and timing varies slightly by member state — Germany, France, Netherlands, Belgium, Italy, and Spain run the largest CBAM declarant volumes. Common requirements:
- EU establishment with EORI number
- Customs compliance history (no serious infringement of customs or tax legislation in the previous five years)
- Demonstrated financial and operational capacity to fulfil CBAM obligations
- A guarantee, in some cases, where customs-compliance history is short or where significant CBAM exposure is expected
The competent authority decision is binding for all EU member states once granted. An importer authorised in Germany can import CBAM goods through any EU port — the authorisation is EU-wide, not country-specific.
The two roles people confuse
Two CBAM roles are routinely confused. They are on opposite sides of the trade:
| Role | Who | Where based | What they do |
|---|---|---|---|
| CBAM authorised declarant | EU buyer (or their indirect representative) | EU member state | Files quarterly reports + annual declaration with EU customs. Buys CBAM certificates. Holds the legal compliance obligation. |
| Installation operator | Non-EU producer of the goods | Non-EU country (China, India, Türkiye, etc.) | Calculates and reports embedded emissions data per installation via the EU O3CI portal. Provides the verified data the declarant needs. |
The same legal entity is almost never both. They are connected by the supply contract: the producer reports the embedded carbon data, the buyer uses that data in the declaration. See the O3CI portal guide for the producer-side mechanics.
What changes for the authorised declarant in 2026 and 2027
- Q1 2026 onwards: CBAM authorised declarant status is required to import any CBAM goods. First quarterly report due 30 April 2026 covering Q1 imports.
- Throughout 2026: Free CBAM allowances cover most of the certificate cost. Declarants buy and surrender certificates only for the portion of embedded emissions above the free allocation benchmark.
- From 2027: Free CBAM allowances begin to phase out (linear reduction over 2027–2034). Full certificate purchase liability bites.
- 30 September 2027: First annual CBAM declaration due, covering 2026 imports. First mass certificate surrender.
What this means in practice for the non-EU exporter
You will get one of three messages from your EU buyer over the next 6–12 months:
- "Send me your verified embedded carbon data." — The buyer is on top of CBAM, has authorised declarant status, and is asking you to supply the data they need. This is the easy case. Store your verified record, send them the vault URL.
- "Can you help me understand what we need?" — The buyer is aware of CBAM but doesn't have the operational pieces in place yet. This is the most common case in 2026. You can win goodwill and lock in the supply contract by being the supplier who arrives with the data already prepared.
- "We're switching to an EU supplier." — The worst case, and avoidable. This happens when the EU buyer can't get verified data from the non-EU producer and decides the CBAM cost differential makes the switch worth it. Verified actual values typically save EUR 50–800 per tonne depending on sector. Run the savings calculator to see what your specific sector saving is.
Calculate your CBAM saving → · O3CI portal guide for installation operators → · Calculation methods →
Frequently Asked Questions
What is a CBAM authorised declarant?
The legal entity authorised by an EU member state's competent authority to import CBAM goods into the EU and file CBAM quarterly reports and the annual CBAM declaration. Defined in Article 5 of Regulation 2023/956. Only EU-established importers can hold this status.
Can a non-EU manufacturer be a CBAM authorised declarant?
No. The status is restricted to entities established in an EU member state. Non-EU manufacturers cannot apply directly. They must either supply embedded carbon data to their EU buyer (who will be the authorised declarant) or use an indirect customs representative.
Who applies — the buyer or the seller?
The EU buyer. CBAM follows the EU customs principle that the importer of record is responsible for compliance. The non-EU seller's role is to supply verified embedded carbon data that the EU buyer needs for their declaration.
How does a non-EU exporter find their EU buyer's authorised declarant status?
Ask the EU buyer directly. They should provide their CBAM authorised declarant registration number, issued by the competent authority of the member state where they are established. If they don't have one, they cannot legally import CBAM goods after Q1 2026.
What's the difference between an authorised declarant and an installation operator?
Two different roles. The authorised declarant is the EU importer who files the declaration. The installation operator is the non-EU producer who runs the manufacturing installation and reports embedded emissions data into the EU O3CI portal. The same legal entity is almost never both.
What documentation must an authorised declarant maintain?
Records of CBAM goods imported, embedded carbon data per consignment, CBAM certificate purchases, and quarterly reports. Records must be kept for four years after the end of the year of import. The verified embedded carbon record from the non-EU producer is part of this audit trail.