Authorised CBAM declarant status: what it is and how to prepare
In the CBAM definitive period, importing CBAM goods into the EU requires authorised CBAM declarant status, applied for through the national competent authority (NCA) of the member state where the importer is established (Regulation (EU) 2023/956). This guide explains the status at a high level, why it matters, and the practical questions worth working through early — who would hold the role, which imports are affected, and who owns supplier data. It is informational and points you to your NCA and adviser for anything specific to your situation.
Last updated: 4 July 2026Sources: Regulation (EU) 2023/956Regulation (EU) 2025/2083European Commission — CBAM
What is authorised CBAM declarant status?
Authorised CBAM declarant (ACD) status is the authorisation an importer needs in order to bring CBAM goods into the EU customs territory during the definitive period. From 2026, importing CBAM goods is tied to holding this status (Regulation (EU) 2023/956, as amended).
In defined cases involving indirect customs representation, the CBAM obligations — and the authorisation — can sit with the indirect customs representative rather than with the importer.
Why it matters in the definitive period
The definitive period is the phase with financial obligations: authorised declarants report the embedded emissions of their yearly imports, submit an annual CBAM declaration, and surrender CBAM certificates against those emissions. The authorisation is the gate to operating in that regime.
That makes it worth understanding early who in an import chain would need the status, rather than discovering it when goods are already moving.
The national competent authority angle
CBAM is administered through national competent authorities. Each EU member state designates the authority that handles authorisation and oversight for importers established there, so the exact process and contact point depend on the member state (Regulation (EU) 2023/956).
Because the detail is set at member-state level, the authoritative process for a given company is the one published by its own NCA — this guide is background, not that process.
Practical questions to work through
Whatever the exact procedure, a few internal questions tend to come up first:
- Who would hold the declarant role — the importer of record, or an indirect customs representative acting for it?
- Which imports and which goods are actually affected, by CN code and by sector?
- Who inside the business owns supplier and emissions data, and how would it be gathered each year?
How to prepare with CBAM Pulse
CBAM Pulse does not apply for, hold, or manage authorised declarant status, and it is not a substitute for your NCA's process or professional advice. What it can do is help you get organised: confirm which goods are in scope, see the dates that apply, and work through a structured set of preparation steps.
- Confirm which imported goods are CBAM goods with the goods checker.
- See the 2026–2027 dates that bear on declarants with the deadline planner.
- Work through preparation, including declarant-setup questions, with the readiness checklist.