Legal News by BBW LAW, October 2025

Mon | 20.10.2025

Legal

CBAM Obligations

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.

Scope and timing

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.

Purpose of the mechanism

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.

What importers must do (from 1 January 2026)

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:

  • register in the CBAM Registry and apply for the status of authorised declarant under CBAM;
  • collect and retain verifiable data on embodied emissions (data provided by the supplier/installation, which must be subject to verification by accredited verifiers);
  • compile and keep evidence of any carbon price paid in the country of origin (if applicable) to support requests for deductions or adjustments;
  • declare the emissions related to those imports and surrender the corresponding CBAM certificates, or, where relevant, request adjustments for carbon already paid in the country of origin.

Non EU established importers

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).

Ongoing policy developments

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.

Romania – competent authority and national procedure

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:

  • the application for authorisation as an authorised declarant is submitted to the Ministry of Finance,
  • the Ministry of Finance requests the tax attestation certificate (CAF) electronically from ANAF via the established procedural flow;
  • after receiving the tax attestation certificate (CAF) from ANAF, the Ministry of Finance will complete the evaluation of the file and, following any requests for clarifications or additional documents, will decide whether to grant the status of authorised declarant;
  • if approved, the authorisation will be communicated to the CBAM Registry, from which moment the holder of the authorisation will be able to fulfil reporting obligations (reports on quantities and emissions) and to surrender CBAM certificates as required by the Regulation.

 

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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