On 1 January 2026, the definitive phase of the Carbon Border Adjustment Mechanism (CBAM) began. The transitional reporting-only period has ended, and real financial obligations now apply.
One of the key elements of the new system is the status of the Authorized CBAM Declarant, as this entity will be responsible for purchasing and surrendering CBAM certificates (with the first surrender taking place in 2027).
What changed in 2026?
From 2026 onwards, the import of goods covered by CBAM (including steel, aluminum, cement, fertilizers, electricity, hydrogen and selected downstream products) is only possible through an entity holding the status of an Authorized CBAM Declarant.
CBAM has therefore moved beyond being a reporting exercise and has become a genuine regulatory and financial burden. As of 2026, importers of CBAM goods:
- are required to purchase CBAM certificates corresponding to the embedded CO₂ emissions,
- must submit annual CBAM declarations and surrender the appropriate number of certificates,
- are subject to administrative and financial penalties for non-compliance.
Who is an Authorized CBAM Declarant?
An Authorized CBAM Declarant is an entity established in the EU that has obtained formal authorization from the competent national authority to import CBAM goods. Only such an entity may:
- import goods covered by CBAM,
- purchase CBAM certificates,
- submit annual CBAM declarations,
- surrender certificates in the CBAM registry.
Without Authorized CBAM Declarant status, the import of goods covered by the CBAM Regulation is not permitted.
Exception: An importer is not required to obtain ACD status if the total net mass of CBAM goods imported during a given calendar year does not exceed 50 tonnes. This threshold applies to the total imports carried out within the customs territory of the European Union.
How to obtain Authorized CBAM Declarant status?
The application for Authorized CBAM Declarant status must be submitted by an importer established in a Member State and it must be filed before the goods are imported into the EU customs territory.
If the importer appoints an indirect customs representative and the parties agree that the representative will act as the Authorized CBAM Declarant, the indirect customs representative must submit the application.
The entire procedure is conducted electronically via the EU CBAM declarant portal. Access to the portal in Poland is obtained through PUESC. The application is then reviewed by the Director of the Revenue Administration Chamber in Poznań, who has 120 days to assess the application and grant the status.
In practice, this means that the authorization process should be initiated well in advance, particularly if imports are planned at the beginning of the year.
Guarantee requirement for new entities
If an importer (or its indirect customs representative) applies for Authorized CBAM Declarant status and has been operating for less than two full financial years preceding the year of application, it is required to provide a guarantee as referred to in Article 17(5) of the CBAM Regulation.
This guarantee is mandatory and serves to demonstrate the applicant’s financial and operational capacity to fulfil its CBAM obligations.
The guarantee must be submitted to the authority responsible for assessing the Authorized CBAM Declarant application. The same authority will monitor and, where appropriate, release the guarantee.
Under the Regulation, the guarantee must take the form of a bank guarantee payable on first demand issued by a financial institution operating in the EU, or “another form of guarantee providing equivalent security”. In practice, this raises important questions: what forms of security, other than a bank guarantee, will be accepted? Will insurance guarantees qualify? The absence of detailed national guidance may make the guarantee requirement one of the key procedural challenges in obtaining Authorized CBAM Declarant status.
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Since the beginning of the year, Authorized CBAM Declarant status has become a real precondition for importing goods covered by the mechanism. We now know who must obtain the status, how the procedure works and what obligations it entails. However, practical uncertainties remain, particularly regarding the guarantee requirement and the standards applied by the authorities when assessing it. For businesses, this means the need for early preparation, both procedural and financial, as well as a review of import models and compliance frameworks.
If obtaining ACD status raises questions or requires structured procedural and practical preparation, it is advisable to consult an experienced advisor.
