The European Commission has issued detailed guidance on the integration of the Carbon Border Adjustment Mechanism (CBAM) into the EU's TARIC customs system, laying the operational basis for the mechanism's full entry into force on 1 January 2026. The update introduces new certificates, revised import conditions and explanatory notes to provide clarity for customs operators, while preparing EU systems for the transition from transitional reporting to full CBAM enforcement.
During the transition period from 1 October 2023 to 31 December 2025, importers of CBAM goods were required to submit quarterly reports detailing the built-in direct and indirect emissions, quantity of production and carbon prices paid in the exporting country.
Before the end of 2025, a 775-type indicator appears in TARIC, indicating that imports fall within the volume of CBAM production. However, certificates are not required at this stage. Instead, footnote TM967 explains the transitional reporting obligations and clarifies the temporary exceptions.
Mandatory Certificate-Based Clearance for CBAM Items
Effective January 1, 2026, the system will change significantly. TARIC Measure 775 will contain mandatory conditions that determine whether CBAM goods can be legally released into free circulation.
A set of certificates governs the admissibility of CBAM goods at customs. The Y128 certificate records the CBAM account number of the authorized declarant and is the basis for standard imports.
