Commencing on 1 January 2026, your application for the status of authorised CBAM declaration can be submitted to the AMM. During the transitional period from October 2023 - December 2025, your quarterly reports can be submitted in the transitional registry portal.
These links must be accessed on the device that the economic operator's Revenue Online Service (ROS) digital certificate is also saved on. Failure to use the correct device will result in an error message.
Further requirements:
- A valid ROS cert, Customs and Excise (C&E) registration and an Economic Operator Registration and Identification (EORI) number.
- Check that you can successfully get into other EU systems, for example, the Customs Decisions Systems (CDS). Check that you can log into the usual ROS login screen, then access the UCC Customs Systems link.
- Please see the screenshot of the login screen below. In the first field, click on 'Select the domain of the application you request access to' and then select 'Customs'. Selecting any other choice will result in an error message.
The full implementation of CBAM by January 2026 will require importers to:
- be authorised as a CBAM declarant
- purchase CBAM certificates to cover the CO₂ emissions generated in the manufacture of the goods they import
- and
- report the quantity of CBAM goods imported (including embedded CO₂ emissions) by 31 May in the year following import.
For further information, please contact:
- The CBAM National Competent Authority - Environmental Protection Agency (EPA). Please email CBAM@epa.ie for any report related questions or technical questions on how emissions are calculated.
- The CBAM Customs Authority – Revenue Customs Division. Please email importpolicy@revenue.ie for Customs-related queries, including access to the portals.
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