CBAM and Mandatory Customs Codes

As of 1 January 2026, the Carbon Border Adjustment Mechanism (CBAM) has entered its definitive phase.

From this date, the importation of goods subject to CBAM (cement, fertilisers, iron and steel, aluminium, hydrogen, electricity) is permitted exclusively to operators holding the status of “Authorised CBAM Declarant” (ACD), except for specific exemptions.

In order to avoid goods being blocked at customs, please take note of the following TARIC codes (Certificates), which must be strictly indicated in customs declarations as of 01/01/2026 to justify the importation.

All information is provided in the attached circular.