CBAM – A New Requirement for Imports of Certain Goods into the EU
From 1 January 2026, important regulatory changes will take effect and influence certain import operations in the European Union. The changes relate to the Carbon Border Adjustment Mechanism (CBAM), introduced by Regulation (EU) 2023/956.
What is CBAM?
CBAM is an EU instrument designed to reduce the carbon footprint of certain products manufactured outside the Union. The mechanism accounts for the carbon emissions generated during production and introduces corresponding obligations when the goods are imported into the EU.
It forms part of the EU’s efforts to promote more sustainable production and prevent carbon leakage to countries with lower environmental standards.
Which goods are covered?
CBAM covers the following groups of products:
Full list of affected goods – Annex I to the Regulation
Important: The mechanism applies only to imports from third countries that do not participate in the European Emissions Trading System. This means imports from countries such as Norway, Iceland and Switzerland are exempt from these requirements.
What actions should importers take?
Importers whose goods are not covered by CBAM do not need to take action.
Importers of goods within the scope of CBAM must complete the following steps in order to continue operating legally after 1 January 2026:
1. Registration
Obtain an EORI number if you do not already have one.
Create an account in EU Login.
Send the required information to the Bulgarian Executive Environment Agency for registration in the transitional CBAM registry.
No additional documents are required at this stage.
2. Obtain “Authorised CBAM Declarant” status
After 1 January 2026, only authorised declarants will be able to import goods covered by the mechanism. Applications are submitted through the European Commission platform:
Required documents include:
Certificate from the Bulgarian National Revenue Agency confirming no outstanding liabilities
Financial statements for the last three years.
Tip: If you have outstanding liabilities, you can still apply, but they must be settled before approval.
Reporting and obligations
If you are registered but have not imported goods during a particular quarter, you are not required to file a report because the system does not support a “zero” report.
It is possible to change or add an email address for system access after deleting the old profile.
Important deadlines
After 1 January 2026, imports of affected goods will not be possible without valid authorised-declarant status. Prepare in good time.
If you need assistance, you can contact the Executive Environment Agency.