emendrix

Art. 25

Carbon Border Adjustment Mechanism · 32023R0956 · every event for this act · on EUR-Lex

Rules applicable to the importation of goods

1 change recorded across 1 event, newest first.

in force 2025-10-20 MODIFIED+541 −16

Amended by Regulation (EU) 2025/2083 32025R2083

applies from: unchanged

Paragraph 1 now begins with a reference stating that it applies without prejudice to Article 2a, before restating the prohibition on importation by anyone other than an authorised CBAM declarant.

Paragraph 2 broadens the identifying information to be communicated, allowing the form of identification declared under Article 6(2) of Delegated Regulation (EU) 2015/2446 for the importer or the authorised CBAM declarant in place of, or alongside, the EORI number, and adds a requirement to communicate the importer's name, address and available contact information when the importer has no EORI number; paragraph 3 adds that the Commission's communication to the competent authority is periodic and extends the reference to the Member State where the importer, not only the authorised CBAM declarant, is established.

Paragraph 4 extends the recipients of confidential information communicated by customs authorities to also include the competent authority of the Member State where the authorised CBAM declarant or importer is established, in addition to the authority that granted the CBAM declarant status.

Cited: Art. 25, v2 · Art. 25, v1

text before / after

32023R095602023R0956-20251020

Article 25 Rules applicable to the importation of goods 1. The Without prejudice to Article 2a, the customs authorities shall not allow the importation of goods by any person other than an authorised CBAM declarant. 2. The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number and or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the quantity, the country of origin, the date of the customs declaration and the customs procedure. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission. 3. The Commission shall communicate the information referred to in paragraph 2 of this Article periodically to the competent authority of the Member State where the authorised CBAM declarant or the importer is established and shall, for each CBAM declarant, cross-check that information with the data in the CBAM registry pursuant to Article 14. 4. The customs authorities may communicate, in accordance with Article 12(1) of Regulation (EU) No 952/2013, confidential information acquired by the customs authorities in the course of performing their duties, or provided to the customs authorities on a confidential basis, to the Commission and to the competent authority of the Member State that has granted the status of the authorised CBAM declarant. declarant or to the competent authority of the Member State where the authorised CBAM declarant or importer is established. 5. Regulation (EC) No 515/97 shall apply mutatis mutandis to this Regulation. 6. The Commission is empowered to adopt implementing acts defining the scope of information and the periodicity, timing and means for communicating that information pursuant to paragraph 2 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).