Malta begins full CBAM operation, requiring authorised importers to report emissions and surrender certificates.
Malta’s Tax and Customs Administration (MTCA) has confirmed that the European Union’s Carbon Border Adjustment Mechanism (CBAM) will enter full operation on 1 January 2026.
This announcement was made on 24 December 2025.
Under the new rules, importers of goods covered by CBAM must be authorised as CBAM declarants and report the embedded carbon emissions of their imports. Compliance requires the purchase and surrender of CBAM certificates corresponding to these emissions. The mechanism initially applies to imports of aluminium, iron, steel, electricity, hydrogen, cement, and certain fertilisers.
Customs authorities will enforce the regulations, permitting only authorised declarants to import CBAM-covered goods. The system is integrated with the EU CBAM Registry via the EU single window, CERTEX, enabling automatic verification of declarant status and reporting of emissions data.
The CBAM forms part of the EU’s broader climate strategy to prevent carbon leakage and ensure imported products face comparable carbon costs to EU-produced goods subject to the EU Emissions Trading System (ETS).
Certain exemptions apply, including imports below 50 tonnes, goods of EU origin, military-related items, and specific energy products. Importers can also temporarily store goods while resolving CBAM authorisation issues.
The National Competent Authority, Malta’s Climate Action Authority, is responsible for authorising declarants, monitoring compliance, and reporting to the European Commission. Importers and customs representatives are advised to consult the MTCA guidance and EU working documents for operational details.
