The EC has published an update to the CBAM regarding the integration of the mechanism into TARIC

At the end of last week, the European Commission published an update on the integration of the cross-border carbon adjustment mechanism into the TARIC customs tariff database system.

As noted, next year, every importer or indirect customs representative who imported goods during a given quarter of the calendar year must submit a corresponding CBAM report for that period no later than one month after its completion.

The report must contain the following information:

• the total quantity of each type of goods (MWh for electricity, tons for others) specified for each installation producing goods in the country of origin,
• actual total embedded emissions,
• total indirect emissions,
• the carbon price paid in the country of origin for embedded emissions in imported goods, taking into account any discounts or other available forms of compensation.

From January 1, 2026, specific TARIC document codes (new Y-type certificates) must be declared in the customs declaration for CBAM goods. Thus, Y128 is the CBAM account number code, Y135 and Y136 are exceptions for goods transported or used in military activities and for electricity/hydrogen production, respectively.

Code Y137 covers the De Minimis rule – companies that import less than 50 tons of CBAM-covered goods annually are completely exempt from the mechanism’s requirements (does not apply to electricity and hydrogen). Y238 means that an application for recognition as a CBAM declarant has been submitted by March 31, 2026.

The document also lists the notes that will be used for exemption from obligations under the regulation.

As a reminder, the benchmarks for CBAM will be available in 2026 after the revision of the benchmarks for the European Union Emissions Trading System (EU ETS). The baseline emission values for calculations will be published in the fourth quarter of 2025.