Glossary term

customs declarant

The person formally tied to a customs declaration for release for free circulation in the CBAM import workflow.

2 official sourcesRelated definitions

What does customs declarant mean?

Customs declarant is a declaration-responsibility role at the import boundary. The role identifies who is tied to the customs declaration, not automatically who holds CBAM authorisation or owns the goods.

Source context

CBAM Article 3, point 16 defines customs declarant by reference to the Union Customs Code declarant concept in Article 5, point 15 and the release-for-free-circulation context. This page keeps the customs declaration role separate from the authorised CBAM declarant role that carries CBAM declaration and certificate obligations.

Official definitions by source

CBAM

Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism

a declarant as defined in Article 5, point (15), of Regulation (EU) No 952/2013 lodging a customs declaration for release for free circulation of goods in its own name or the person in whose name such a declaration is lodged;

Reference: Article 3, point 16

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Union Customs Code

Regulation (EU) No 952/2013 laying down the Union Customs Code

"declarant" means the person lodging a customs declaration, a temporary storage declaration, an entry summary declaration, an exit summary declaration, a re-export declaration or a re-export notification in his or her own name or the person in whose name such a declaration or notification is lodged;

Direct upstream definition used by CBAM to define customs declarant in release-for-free-circulation context.

Reference: Article 5, point (15)

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Definition status

Reviewed public draft page. Aligns with CBAM/customs actor-boundary policy: separates authority routing, declaration responsibility, customs territory, EORI identity, facility boundaries, and production-process evidence.

How the definitions differ

Customs declarant is the person lodging a customs declaration in their own name or in whose name such a declaration is lodged. In CBAM context, it should be kept separate from authorised CBAM declarant status.

Practical application

Implementation records should capture declarant identifier, customs declaration, importer link, representation status, EORI value, goods line, CN code, release-for-free-circulation event, CBAM declarant link where relevant, and declaration date.

Minespider commentary

Customs declarant is the declaration-responsibility control at the border. It should be linked to the customs declaration event, goods lines, importer/representative relationships, EORI identifiers, and any separate CBAM authorisation so customs responsibility is not confused with carbon-reporting responsibility.

Common confusions

Treating customs declarant as the same role as authorised CBAM declarant.
Assuming the goods owner, importer, representative, and declarant are always the same actor.
Using customs declaration data without preserving the declarant identity and representation basis.