EU Carbon Border Adjustment Mechanism (CBAM)
CBAM - Obligations of Authorised CBAM Declarants (Ch II)

EU Carbon Border Adjustment Mechanism (CBAM) CBAM-Art.5: Application for authorisation (Article 5)

Article 5 sets the application procedure for authorised CBAM declarant status before the competent authority of the Member State of establishment, including conditions on the applicant (incl. fiscal good standing and the absence of serious customs/tax-fraud violations in the preceding five years), the financial-security regime (guarantee) for non-EU declarants, and the standard 120-working-day review period. Authorisation is registered in the CBAM registry.

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