CBAM Pulse
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Romania publishes scoped CBAM guarantee procedure

Romania's Ministry of Finance Order 1,188, published in the Official Gazette on 10 September 2026, sets a financial-guarantee procedure for CBAM authorised-declarant applicants who were not established during the two financial years preceding the application year. The competent authority requests a guarantee for this defined group; the order is not a blanket guarantee requirement for every importer. This is a Romanian national measure, separate from the Commission's late-September accreditation update.

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What changed

  • Article 2 limits the guarantee request to applicants not established during the two preceding financial years and names the Ministry of Finance's CBAM and green taxes directorate as the competent authority.
  • Article 3 provides for a case-specific amount based on estimated CBAM goods imports in the application year and following year. The applicant supplies estimated quantities by CN code and country of origin; the Ministry communicates its decision and deadline. This card does not calculate a guarantee amount.
  • Articles 5 and 6 prescribe a euro-denominated, first-demand bank guarantee issued by a financial institution operating in the EU and submission of the guarantee letter to the Ministry by post.
  • Articles 7 and 8 address release after the second year of certificate surrender and monitoring or adjustment where the guarantee is insufficient; the order does not itself change CBAM Pulse calculators or EU-wide importer obligations.

Who may be affected

Applicants for CBAM authorised-declarant status in Romania who were not established during the two preceding financial years may want to review the official order and seek qualified advice about their own application. This item does not imply that all Romanian or EU importers must provide a guarantee.

Official sources

Summary prepared by CBAM Pulse from the official sources linked above. It is informational only and not legal, tax, or customs advice. In case of any difference, the official text prevails.