Posted: 30th September 2025
Important Communication - Carbon Border Adjustment Mechanism (CBAM)
We are writing to advise you of the EU’s implementation of the definitive phase of CBAM, effective 1st January 2026. This communication affects you if:
- You are importing goods into the EU – in the case of our customers, this means Republic of Ireland – which fall into one of the following categories:
- Iron & steel
- Aluminium
- Cement
- Fertiliser
- You are importing more than 50 tonnes of these goods per calendar year into the EU.
Q&A
What is CBAM?
CBAM is the EU's tool to put a fair price on the carbon emitted during the production of carbon intensive goods.
What’s changing?
If the above applies to you, you must apply for the status of ‘authorised CBAM declarant’ as soon as possible between now and 1st January 2026, as only authorised declarants may import CBAM goods into Ireland after that date. You can do this via the Authorisation Management Module (AMM).
Why is this important?
Without this authorisation, you or your customs representative will not be able to lodge an import declaration for the particular CBAM goods being imported into Ireland.
What else do I need to do?
In addition to applying for the status of Authorised CBAM declarant, importers of CBAM goods must register on the CBAM Transitional Registry and file any overdue quarterly reports from Quarter 4, 2023 to Quarter 4, 2025.
You must register as a CBAM Declarant on the Transitional Registry, pursuant to Regulation 7(1) of the 2024 Regulations, and comply with your reporting obligations. Access to the Transitional Registry to fulfil reporting requirements for Irish economic operators is granted by Customs Division through the EU Customs Trader Portal using your Economic Operators Registration and Identification number (EORI) number.
Need help?
Further information and guidance for both the application for the status of Authorised CBAM declarant and submitting your quarterly reports can be found at the following web pages:
- European Commission CBAM webpage - https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
- EPA’s CBAM webpage - https://www.epa.ie/our-services/licensing/climate-change/eu-carbon-border-adjustment-mechanism/
If you have any queries in relation to your application for authorised CBAM declarant or your reporting obligations, please contact the EPA (National Competent Authority) directly at cbam@epa.ie
Additional support
If Countrywide Freight Group handles your customs clearance and you feel that you may need support with the quarterly reporting requirements post-January 26, please contact your Countrywide representative to discuss how we can help.
Yours sincerely,
Countrywide Freight Group
sales@countrywide-freight.co.uk