On Apr. 22, DEN CRG informed of rules on CBAM customs brokers.
DEN CRG informed of developments on Carbon Border Adjustment Mechanism (CBAM).
Follows DEN Tax Mar. 2025 consulted on reg amending reg 2023/956, see #246875.
Main Points
The Carbon Border Adjustment Mechanism requires companies importing selected carbon, energy-intensive product groups in the EU to pay a carbon contribution.
A company is covered by the CBAM Reg 2023/957 if it imports goods within specific categories with a value over €150 from a country outside the EU customs territory.
Goods imported from Norway, Switzerland, Liechtenstein and Iceland as well as the areas of Ceuta, Melilla, Büsingen, Helgoland and Livigno are not covered by CBAM.
Importers of CBAM goods must have an authorization from Jan. 1, 2026 to continue importing CBAM goods; this authorization is issued by the Danish Business Authority.
DEN CRG recommended that importers of small quantities should better wait to submit their CBAM authorization application until after the summer of 2025 has passed.
It has not yet been finally decided in EU legislation how importers of small quantities are defined; EC's proposal is that the threshold would change to 50 tonnes annually.
If EC's proposal is not adopted before the summer of 2025, it will still be possible to submit an application; applications received by Nov. 1, 2025 will be processed in 2025.
It is recommended that non-small companies submit the application no later than Sep. 1, 2025, if the companies wish to import CBAM goods at the beginning of 2026.
Requirements may change as a result of the ongoing simplification process in the EU.
Effectiveness
From Jan. 1, 2026, CBAM goods may only be imported into the EU customs territory by an approved CBAM customs broker.
