The obligation to obtain the status of authorised CBAM declarant before the single mass-based threshold is exceeded could result in a high number of applications being lodged at the beginning of 2026. In order to facilitate the application of Regulation (EU) 2023/956 after the expiry of transitional provisions, and avoid potential import disruptions, it is appropriate to allow importers and indirect customs representatives that have submitted an application for an authorisation by 31 March 2026 to continue importing the goods in 2026 even after exceeding the single mass-based threshold pending the decision on granting of the authorisation. In order to avoid circumvention of Regulation (EU) 2023/956, where granting of the authorisation is refused, the importers and indirect customs representatives should be subject to penalties in accordance with Article 26(2a) of that Regulation.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
