Carbon Border Adjustment Mechanism (CBAM)

From 1 January 2026, the final phase of the European Carbon Border Adjustment Mechanism (CBAM) will come into effect. This means that certain goods may only be imported into the EU by importers or indirect customs representatives who hold the status of authorised CBAM declarant, unless an exemption applies.

CBAM account number and customs declaration:
The status of authorised CBAM declarant is linked to a unique CBAM account number, which is listed in the European CBAM register. From 2026, this number must be included in the customs declaration for each CBAM good, together with the TARIC code Y128. The General Administration of Customs and Excise (AAD&A) automatically checks via the European CERTEX system whether the number provided matches the one in the register.

Entry in the tax return:

• The code Y128 must be entered in the ‘Additional References’ field (12 04 002 000) at the level of the relevant item.
• The CBAM account number must be entered in the ‘Additional References’ reference number field (12 04 001 000) at the level of the relevant item and must follow this structure: CBAM-XX-YYYY-AAANNNNNNNNNNN.

• XX = country code of the branch
• YYYY = year of application status
• AAA = 3 alphabetic characters
• NNNNNNNNNNN = a unique 11-digit numerical identification number.

Example: CBAM-AT-2024-AAA12345678901

Source: 15/12/2025 CBAM: Imports of goods from 1 January 2026 – Update | National Forum

Example in Softpak:
Shipment items > Additional

Please note: This temporary arrangement does not apply to electricity and hydrogen.

Exemptions and exceptions:

The CBAM does not apply in a number of specific cases, such as:

Y137: the de minimis exemption provided for in Article 2a of Regulation (EU) 2023/956 for importers who import less than 50 tonnes of CBAM goods during the calendar year (this exemption does not apply to imports of electricity and hydrogen).

Y135: goods transported or used in the context of military activities (see Article 2(3) of Regulation (EU) 2023/956)

Y136: electricity generated on the continental shelf or in the exclusive economic zone of a Member State or in a country or territory listed in Annex III, points 1 and 2, of Regulation (EU) 2023/ 956, or hydrogen originating from the continental shelf or the exclusive economic zone of a Member State or a country or territory listed in point 1 of Annex III to Regulation (EU) 2023/956 (see Article 2(3a) of Regulation (EU) 2023/956)

The CBAM does not apply to goods of non-preferential origin:

• Island
• Liechtenstein
• Norway
• Switzerland
• Büsingen
• Helgoland
• Livigno
• Ceuta
• Melilla

For CBAM goods originating in Büsingen, Helgoland and Livigno, you must use TARIC code Y134. For the other countries and territories listed, no specific TARIC code needs to be added.

Overview of TARIC codes:

An overview of the TARIC codes relevant to the CBAM, which will come into force on 1 January 2026, can be found on the AAD&A website.

What to do if codes are missing in Softpak.

• Update the code book: CDS -> Codes -> Maintain code book, click the import button

Select the IDMS section and click Start. (Updating the IDMS code book takes an average of 10 minutes; you can ignore the ‘not responding’ message.)

• Add manually: CDS -> Codes -> Maintenance codebook

Click on the add button

Component: IDMS

Table: CL380

Code: Enter the code to be added here.

Description: Enter the description of the code to be added here.

Interesting links:

• Source AAD&A: Link
• CBAM AAD&A: Link
• CBAM DG Environment (competent authority): Link