CBAM Imports from 1 January 2026: New TARIC Document Codes for Customs Declarations
ATLAS-Info 0881/2025 sets out the technical requirements for declaring CBAM goods from 2026 onwards.
From 1 January 2026, the Carbon Border Adjustment Mechanism (CBAM) Regulation (EU) 2023/956 will apply in full.
From this date, goods listed in Annex I of the Regulation may only be released for free circulation if the declarant is an authorised CBAM declarant or if an exemption under the Regulation applies.
The ITZBund has issued an updated technical notice on this matter — available via the German Customs Administration portal:
ATLAS-Info 0881/2025
From 2026 onwards, customs declarations for CBAM goods must include specific TARIC document codes.
The following seven codes are required:
- Y128 – CBAM account number
- Y134 – Goods originating in Büsingen, Helgoland or Livigno (Art. 2(4) CBAM Regulation)
- Y135 – Exemption under Art. 2(3) CBAM Regulation
- Y136 – Exemption under Art. 2(3a) CBAM Regulation
- Y137 – De-minimis exemption under Art. 2a CBAM Regulation
- Y237 – Goods originating in the EU
- Y238 – Application submitted for authorised CBAM declarant status (until 31 March 2026)
For companies subject to CBAM, customs processes must now be prepared and technically adjusted to ensure smooth clearance from 2026 onwards.
MAYGREEN’s CBAM specialists support companies with:
– operational implementation,
– the application process for authorised CBAM declarant status,
– correct use of the TARIC document codes,
– and software-supported workflows via the CBAM Facilitator.