Implementing regulation (EU) 2025/486 of 17 March 2025
Implementing Regulation (EU) 2025/486, adopted by the European Commission on 17 March 2025, is an essential milestone in the implementation of the Carbon Border Adjustment Mechanism (CBAM), introduced by Regulation (EU) 2023/956. Its purpose is to specify the conditions and procedures for granting the European status of authorised CBAM declarant, which is a sine qua non for importing goods subject to this mechanism into the customs territory of the European Union.
- 1.Purpose and stakes of the regulation
The guiding principles behind its adoption are the reduction of the administrative burden through the automation of procedures and the self-declaration of information (Article 1 of the implementing regulation), and the harmonisation of eligibility criteria and control arrangements to ensure uniform application across the EU (Article 17 of Regulation 2023/956).
- 2.Procedure for granting CBAM authorised registrant status
The Regulation establishes a standardised registration process based on an electronic CBAM register administered by the competent authorities of the Member States (Article 14 of the Implementing Regulation).
The application must include a file containing the required elements, such as the identification of the applicant, his financial situation and his regulatory compliance (Article 5(5) of Regulation 2023/956). The competent authority must examine the application within a maximum period of 120 days (article 4, paragraph 1 of the implementing regulation), which may be extended if additional information is required (article 5 of the implementing regulation). Before the final decision, the applicant may request an adjustment to the information provided (Article 2 of the Implementing Regulation).
Finally, for certain newly created companies or companies with no commercial history, a financial guarantee may be required to certify their commitment to the obligations of the MACF (article 13 of the Implementing Regulation).
- 3.Eligibility criteria and compliance checks
The granting of CBAM authorised registrant status is subject to several requirements strictly defined by the Regulation. Firstly, under Article 17(2)(a) of Regulation (EU) 2023/956, the applicant must demonstrate irreproachable legal integrity. This implies the absence of serious or repeated breaches of customs, tax or financial legislation during the five years preceding the application. Assessment of this condition may include an examination of the applicant’s criminal record or tax and customs compliance history, in accordance with Articles 9 and 10 of the Implementing Regulation.
Secondly, Article 17(2)(b) of Regulation (EU) 2023/956 requires the applicant to demonstrate financial and organisational capacity. It must demonstrate sufficient solvency, as evidenced by recent financial statements, and put in place internal arrangements to ensure the proper management of CBAM certificates. The competent authority may also require specific financial guarantees pursuant to Article 13 of the Implementing Regulation.
Lastly, an inter-administrative consultation is planned to ensure thorough monitoring of compliance with the award criteria. Under Article 17(1) of Regulation (EU) 2023/956, the competent authorities of the Member States may exchange information with the European Commission and other bodies to verify the applicant’s compliance. This consultation procedure, detailed in Articles 11 and 12 of the Implementing Regulation, ensures a harmonised assessment and prevents attempts at regulatory avoidance through strategic domiciliation.
- 4.Penalties and withdrawal of authorisation
The regulation introduces a continuous monitoring mechanism to ensure compliance by authorised CBAM registrants. Several corrective measures are provided for in the event of non-compliance. Immediate revocation may be decided in the event of fraud or misleading information in the initial application (article 23 of the implementing regulation). Before any decision to revoke is taken, the declarant has the right to be heard (article 27 of the Implementing Regulation), thereby guaranteeing compliance with the principles of adversarial procedure. Lastly, the importer concerned is required to comply with its obligation to regularise imports prior to revocation (Article 20 of the Implementing Regulation).
- 5.Implementation and deadlines
The Regulation enters into force the day after its publication in the Official Journal of the European Union and becomes applicable from 28 March 2025 (Article 29 of the Implementing Regulation). This implementation must be accompanied by the development of an IT system dedicated to the CBAM register, which is scheduled to be fully operational by the 1st January 2026 (article 19 of the implementing regulation).
***
The link to the Implementing Regulations:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202500486
Our team will be happy to provide you with any further information you may require at
dscustomsdouane@dsavocats.com.
***
