The CBAM-authorised actor responsible for lodging CBAM declarations and surrendering certificates, distinct from the customs declarant by default.
Authorised CBAM declarant is an actor-responsibility term. It identifies who is allowed to submit CBAM declarations and carry the financial certificate obligation, which may be the importer or another authorised entity rather than the freight forwarder or ordinary customs agent.
The CBAM Regulation ties authorisation to competent-authority approval and eligibility conditions such as establishment and financial/judicial criteria. The actor boundary matters because customs release and CBAM compliance meet at importation but are not the same legal role.
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
a person authorised by a competent authority in accordance with Article 17;
Reference: Article 3, point 17
Reviewed public draft page. Aligns with CBAM high-priority policy: source-bound method boundaries, concrete implementation records, and evidence/cost-focused commentary.
Implementation records should capture declarant identifier, authorization status, competent authority, importer link, EORI or actor reference, covered goods scope, certificate-surrender workflow, declaration period, authorization evidence, and suspension/revocation status where relevant.
Authorised CBAM declarant is the responsibility-routing node for CBAM evidence. Supplier emissions data, goods records, certificate obligations, and importer/declarant roles need to stay linked so financial responsibility does not drift away from the actor legally carrying it. reliable embedded-emissions data from upstream suppliers must be linked to this actor so declaration and surrender responsibilities have a traceable evidence base.