The institution of the authorised CBAM declarant and thedeclarant in the EU customs turnover of goods

ingfrom 2026 in the import of high-emission goods, i.e. cement, electricity, fertilisers, cast iron and steel, aluminiumand chemicals (hydrogen). Only a person with this status will be able to declare high-emission goods forthe procedure of admission to circulation or inward processing. The author analyzes this institution in connectionwith the institution of the declarant existing under customs law, together with their legal status. The institution ofthe authorized CBAM declarant, although introduced by climate regulations, will also become an institution ofcustoms law because it concerns the person of the declarant and his obligations in the scope of import of goodsinto the EU customs territory.