Author: SteelRadar Editorial Team
Steelradar.com
The critical deadline for CBAM is March 31! Companies that do not comply with the requirements risk being blocked.
In accordance with the European Union's Carbon Boundary Regulation Mechanism (CBAM), the transition period provided to companies to complete their applications for CBAM authorized declarant status will end on March 31, 2026. Companies that have not submitted their applications by this date and have exceeded the annual threshold of 50 tons will face the risk of delays and penalties when importing goods subject to CBAM. The final phase of CBAM entered into force on January 1, 2026, and now the system directly affects customs procedures. The European Commission has granted a transition period due to system access failures. However, this period ends on March 31, and companies that fail to fill out their applications will not be able to import CBAM products. Those who submit their applications on time will be allowed to temporarily continue importing until a decision is made; however, retroactive penalties will be applied to rejected applications. Companies that have not yet submitted an application should quickly get involved in the process. When submitting an application, they must indicate the estimated quantity and value of goods to be imported this year and next, as well as a declaration confirming that no serious violations of the law have been identified in their activities. In addition, it is mandatory to provide a certificate of activity obtained from the tax inspectorate and financial statements for the last three financial years. After submitting the application, the CBAM account number or the application number must be indicated in the customs declaration. TARIFF codes, which must be indicated in customs declarations, are also an important part of the process. The Y128 code indicates existing permits, while the Y238 code refers to applications submitted before March 31, 2026, which are still under review. The examination of applications by the competent authority may take up to 120 calendar days. Thus, companies that are unable to complete their applications by March 31 will have to wait for a decision before they can import goods subject to CBAM. Experts emphasize that March 31 is a critical threshold for companies. Firms that complete their applications on time will be able to manage CBAM as an efficient process, while a delay in submitting applications can lead to long supply delays and disruptions in the supply chain.
