An EU Entity for CBAM: Holding Declarant Status in Your Own Name

The Carbon Border Adjustment Mechanism entered its definitive phase on 1 January 2026. From that date the mechanism moved from quarterly reporting to a live financial and market-access obligation, and it reshaped one specific question for every exporter of covered goods: who, precisely, brings your product across the EU border.

What the definitive phase requires

Six sectors fall within scope today: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. The obligations that now apply:

• Authorised CBAM declarant status. Importers whose cumulative annual imports of CBAM goods exceed 50 tonnes per calendar year hold this status before releasing goods into free circulation. Electricity and hydrogen sit outside that threshold, so all volumes count.
• Establishment in a Member State. The declarant is established in the EU and buys its certificates from the competent authority of that Member State.
• Verified emissions data. Actual embedded emissions require documentation from the production installation. Where verified figures are supplied, they replace the EU default values, which are set at a conservative level.
• Annual declaration. The first CBAM declaration covers calendar year 2026 and is due by 30 September 2027. Certificate sales open on 1 February 2027 via the common central platform.
• Customs declaration codes. Since 1 January 2026, EU import declarations carry a CBAM code in the additional reference field.

Two routes for exporters outside the EU

An exporter of covered goods reaches the EU market along one of two routes.

Route one: rely on your buyer

Your European customer holds the declarant status, buys the certificates and carries the carbon cost. Your commercial position then depends on the quality of the emissions data you supply and on your buyer maintaining its authorisation. Where a competitor supplies verified figures and you supply estimates, the difference lands in the landed cost comparison.

Route two: hold the position yourself

Your own EU entity applies for authorised CBAM declarant status, imports in its own name, purchases certificates directly and sells onward within the single market as a European supplier. You control the timing, the data and the customer relationship. For producers with verified low-carbon figures, this route converts a compliance requirement into a competitive argument you make directly to the European market.

Why the Netherlands

Three elements make a Dutch BV the natural vehicle for route two.

Customs infrastructure. Rotterdam handles Europe's largest port volume and Dutch customs is among the most digitised in the Union. Bulk commodities in the CBAM sectors already move through Dutch terminals.

Article 23 import VAT deferment. A Dutch entity applies for the Article 23 licence, which moves import VAT from the customs desk to the periodic VAT return, where it is declared and deducted in the same filing. On commodity volumes this is a permanent and substantial cash-flow advantage. Read our guide to fiscal representation and Article 23.

A single base for wider EU obligations. The same entity anchors your EPR registrations under the Packaging Regulation, your EORI number, your VAT position and your European contracts.

Your Dutch entity in practice

A Dutch BV is incorporated by notarial deed and registered with the Chamber of Commerce (KvK). The parent company abroad holds the shares. Incorporation runs remotely by power of attorney. Once registered, the BV obtains its VAT number and EORI number and applies for the Article 23 licence and the CBAM authorisation.

Structuring the ownership chain deserves attention at the outset, because the Dutch conditional withholding tax applies to dividends, interest and royalties paid to affiliated companies in jurisdictions on the Dutch list, which includes the United Arab Emirates and Bahrain for 2026. Where the shareholding runs through a treaty jurisdiction with an active business presence, profits flow efficiently. We map this before incorporation so the structure is right from the deed onwards.

Country guides

• United Arab Emirates — aluminium and steel exporters
• Saudi Arabia — fertilisers, aluminium, steel and petrochemicals
• Bahrain — the highest relative CBAM exposure in the Gulf
• Oman — aluminium, steel and green hydrogen
• Turkey — among the EU's largest suppliers of iron and steel
• Egypt — nitrogen fertilisers, aluminium and steel
• India — steel and aluminium at world scale
• Qatar — gas-based aluminium and fertilisers
• Morocco — fertilisers and steel across the Mediterranean
• South Africa — iron, steel and aluminium

Frequently asked questions

Who can import CBAM goods into the EU from 2026?

Article 25 of the CBAM Regulation provides that customs authorities allow the importation of CBAM goods by an authorised CBAM declarant. The status applies to importers whose cumulative annual imports exceed 50 tonnes of CBAM goods, with electricity and hydrogen counting from the first unit.

Does an authorised CBAM declarant need to be established in the EU?

Yes. The authorised CBAM declarant purchases its certificates from the national competent authority in the EU country of establishment. Exporters outside the Union therefore either rely on an established EU buyer or set up their own EU entity, such as a Dutch BV.

When is the first CBAM declaration due?

The first annual CBAM declaration covers goods imported during calendar year 2026 and is due by 30 September 2027. Certificate sales open on 1 February 2027 through the common central platform, and subsequent declarations follow the same annual deadline.

Which sectors does CBAM cover?

The definitive phase covers cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. The European Commission has proposed extending the scope to further product categories and to steel and aluminium-intensive downstream goods from 2028.

How does a Dutch BV help with CBAM?

A Dutch BV gives an exporter its own EU establishment. That entity applies for authorised CBAM declarant status, imports in its own name, purchases certificates directly and sells onward as a European supplier. Combined with the Article 23 import VAT deferment licence, it turns EU market access into a position the exporter controls.