Carbon Border Adjustment Mechanism (CBAM)
1 January 2026
Aniel Badri
Managing Director Softpak
| Dear customer, As of 1 January 2026, the definitive phase of the European Carbon Border Adjustment Mechanism (CBAM) will enter into force. 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, recorded in the European CBAM register. From 2026 onwards, this number must be declared together with TARIC code Y128 in the customs declaration for each CBAM good. The General Administration of Customs & Excise (GACE) automatically verifies via the European CERTEX system whether the declared number corresponds with the register. Declaration details * Code Y128 must be declared in Additional References type (12 04 002 000) at the level of the relevant article (item). * The CBAM account number must be declared in Additional References – reference number (12 04 001 000) at the level of the relevant article (item) and must follow this structure: CBAM-XX-YYYY-AAANNNNNNNNNNN XX = country code of establishment YYYY = year of application for the status AAA = 3 alphabetical characters NNNNNNNNNNN = unique numeric identification number of 11 digits Example: CBAM-AT-2024-AAA12345678901Source: 15/12/2025 CBAM: Invoer goederen vanaf 1 januari 2026 – Update | Nationaal Forum Example in Softpak: Shipment items > Additional  ⚠️ Please note: This temporary arrangement does not apply to electricity and hydrogen. Exemptions and exceptions: CBAM does not apply in a number of specific cases, such as: * 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 of 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 of a country or territory listed in Annex III, point 1, of Regulation (EU) 2023/956 (see Article 2(3a) of Regulation (EU) 2023/956) * Y137: the de minimis exemption provided for in Article 2a of Regulation (EU) 2023/956 for importers importing less than 50 tonnes of CBAM goods during the calendar year (this exemption does not apply to the import of electricity and hydrogen. CBAM does not apply to goods with the following non-preferential origins: * Iceland * Liechtenstein * Norway * Switzerland * Büsingen * Heligoland * Livigno * Ceuta * Melilla For CBAM goods originating in Büsingen, Heligoland and Livigno, TARIC code Y134 must be used. For the other listed countries and territories, no specific TARIC code needs to be added. Overview of TARIC codes: An overview of the TARIC codes relevant for CBAM and applicable as of 1 January 2026 can be found on the website of the website van de AAD&A. What to do if codes are missing in Softpak. Update the codebook: CDS → Codes → Codebook maintenance, Click the Import button  Select IDMS and click Start (Updating the IDMS codebook takes approximately 10 minutes. The “not responding” message can be ignored.) Manual addition: CDS → Codes → Codebook maintenance, Click the Add button  Component: IDMS Table: CL380 Code: enter the code to be added Description: enter the description of the code Useful links: Bron AAD&A: Link CBAM AAD&A: Link CBAM DG Leefmilieu (bevoegde autoriteit): Link |
| Kind regards, Team Softpak |
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