From 1 January 2026, only importers with a “CBAM declarant” authorisation can import goods subject to CBAM, using TARIC code Y128 and a structured reference in their customs declaration.
Belgium’s tax authority (SPF Finances) announced, on 8 December 2025, that only importers holding a “carbon border adjustment mechanism (CBAM) declarant” authorisation will be permitted to import goods covered by the CBAM regulations.
This ruling will be effective from 1 January 2026.
This authorisation is linked to a CBAM account, which must be provided in the customs declaration using the TARIC document code Y128.
The EU CSW-CERTEX interface facilitates the secure exchange of data between national customs authorities and the CBAM register, enabling automated checks at the time of customs clearance.
Filing a Tax Return
- The code Y128 must be included in the Additional References type (12 04 002 000) at the level of the relevant item.
- The reference must also be entered in the Additional References reference number (12 04 001 000) at the level of the item and must follow the format:
CBAM-XX-YYYY-AAANNNNNNNNNN
Where:
- XX = Country code of establishment
- YYYY = Current year
- AAA = Three alphabetic characters
- NNNNNNNNNNN = Unique 11-digit numeric identifier
Example:
CBAM-AT-2024-AAA12345678901
