The Netherlands’ emissions authority (NEA) announced on 1 May 2025 the launch of a dedicated online portal for taxpayers to apply for CBAM authorised declarant status.
The Carbon Border Adjustment Mechanism (CBAM) is an initiative introduced by the European Commission to safeguard the EU’s climate goals and promote fair competition. CBAM levels the playing field by ensuring that imported goods reflect the true cost of their carbon emissions, aligning their price with that of EU-produced goods. This mechanism reinforces the EU’s commitment to climate action and ensures fairness in global trade.
Starting 1 January 2026, anyone importing CBAM goods into the EU must either be registered as a ‘CBAM declarant’ or work through an authorised indirect representative. During the import declaration process, Customs will verify whether the importer or their representative has the necessary CBAM declarant status. If this requirement is not met, the goods will not be released.
Earlier, On 25 April 2025, the State Secretary for Finance sent a list of tax measures expected to be included in the annual Tax Plan and other tax legislation to the lower house of parliament. The bill included a provision to ensure the implementation of the Carbon Border Adjustment Mechanism (CBAM) on 1 January 2026, among other tax measures.
