The implementation plan of the carbon border adjustment mechanism (CBAM), established by the European Union Regulation 956/2023, provides that, in order to be able to import goods subject to the carbon tax on the Union market starting from 2026, importers and customs representatives who act indirectly for their clients must obtain, until then, the status of CBAM authorized declarant. The process is complex and can take up to half a year, so those interested must start the steps as soon as possible.
For more information, please see the Romanian version of the article, here.