Mon | 20.10.2025
Legal
Please find below a brief information note on the practical implications of Regulation (EU) 2023/956 (the Carbon Border Adjustment Mechanism – CBAM) and of the Order of the Romanian Ministry of Finance No. 1.485/05.09.2025, prepared to assist companies in getting their import operations ready and compliant with the new obligations.
Under the provisions of Regulation (EU) 2023/956, as of 1 January 2026 importers who introduce into the territory of the European Union goods from third countries (non-EU) whose NC/CN codes are listed in Annex I to the CBAM Regulation (for example: cement, electricity, iron, cast iron, steel, aluminium, fertilisers and hydrogen) must be registered in the CBAM Registry and must hold the status of “authorised declarant” under CBAM.
The main objective of the Regulation is to align the costs of CO₂ emissions between domestic production and imports by imposing a financial charge (payment of CBAM certificates) for emissions embodied in goods imported into the EU.
In practice, the EU requires that imports from high-emission sectors must be accompanied by information on embodied emissions and, ultimately, be financially compensated, with possible adjustments or deductions where a carbon price has already been paid in the country of origin.
Accordingly, as of 1 January 2026, importers introducing into the EU products such as cement, electricity, iron, cast iron, steel, aluminium, fertilisers or hydrogen whose NC/CN codes appear in Annex I to the CBAM Regulation must:
Importers not established in the EU cannot obtain the authorised declarant status directly – they must operate through an authorised representative established in the EU (i.e. an authorised declarant acting on their behalf).
There are proposals under discussion at the Commission level to introduce adjustments to the CBAM implementation (for example, mass thresholds intended to exclude small importers with volumes not exceeding 50 tonnes per year). As a result, some operational details may be subject to change during the implementation phase.
In Romania, the competent authority for handling applications for the status of authorised declarant is the Ministry of Finance (CBAM and Green Taxes Directorate). By Order of the Ministry of Finance No. 1.485/05.09.2025, the procedure for requesting and transmitting the tax attestation certificate (CAF) was approved for the purpose of processing applications for the status of authorised declarant under CBAM.
The procedure approved by Order No. 1.485/05.09.2025 regulates exclusively the manner in which the Ministry requests the tax attestation certificate (CAF) electronically from ANAF for the evaluation of applications for the status of authorised declarant.
In short, the steps for obtaining the status of authorised declarant are as follows:
Disclaimer: The information provided herein is in no way exhaustive and does not, and is not intended to, constitute legal advice. Readers of this Article should contact their attorney to obtain advice with respect to any particular legal matter.
This article is provided by our Legal Partner BBW LAW l BORA BANU van de WAART.
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