Importers of the goods listed in Annex 1 of Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (CBAM Regulation) and customs representatives* (where relevant) must demonstrate compliance by gaining authorised CBAM declarant status, and submitting an annual CBAM declaration.

 

*Where an importer is not established in the Republic of Ireland, a customs representative who is established in the country must submit the application for authorisation.

 

The Regulations came into force on 25th October 2024 and implement the requirements set out in the CBAM Regulation, which aims to promote the reduction of global carbon emissions supporting the goals of the Paris Agreement.

 

The Environmental Protection Agency (EPA), or an authorised officer* is responsible for the review of CBAM applications, the sale of certificates, and the collection of penalty payments.

 

*An authorised officer is appointed by the EPA to help ensure compliance with these Regulations and the CBAM Regulation.