Non-Fiscal Legislation

Environmental and sustainability regulations intersecting with customs procedures

Carbon Border Adjustment Mechanism (CBAM)
CBAM continues its transitional phase through December 31, 2025, with full implementation starting January 1, 2026. As of January 1, 2025, only EU methodology reporting is accepted - no more default values.

CBAM Current Status

✅ Quarterly reporting obligations throughout 2025
✅ Authorised CBAM declarant applications open March 31, 2025
✅ New operator portal for streamlined data sharing
✅ Proposed 50-tonne de minimis threshold (February 2025)
✅ Covers cement, aluminium, fertilizers, hydrogen, steel, electricity

EU Deforestation Regulation (EUDR)

⏳ Delayed Implementation:

✅ Large companies: December 30, 2025
✅ SMEs and micro-enterprises: June 30, 2026
✅ Covers coffee, soy, timber, cocoa, rubber, palm oil
✅ Due diligence systems required for deforestation-free proof

CBAM Registry Features

✅ Installation operators outside EU can upload data directly
✅ Authorisation Management Module (AMM) operational
✅ Confidential business data protection
✅ Automated report population capabilities

Compliance Requirements

CBAM: Registration, quarterly reporting, emissions tracking, carbon price documentation

Extra details about CBAM can go here…

EUDR: Risk assessment, documentation maintenance, mitigation strategies, traceability systems