Can an indirect customs representative refuse to act as Carbon Border Adjustment Mechanism (CBAM) declarant, and what happens if it only agrees for some goods?
Only when the importer is established in the European Union (EU). A refusing indirect customs representative must tell the importer and remind it of its CBAM duties. Where the importer is outside the EU, the representative must act. If it agrees for only some goods, it files two customs declarations.
When refusal is allowed
The Commission's Questions and Answers (Q&A) 7.2 say a refusal is possible only where the importer is established within the EU. Where the importer is not established in the EU, the importer must appoint an indirect customs representative who has to fulfil the CBAM obligations.
What a refusing representative must do
Where refusal is possible and the representative does not agree to act as authorised CBAM declarant, it shall notify the importer, informing it of the obligation to comply with the CBAM requirements. Q&A 7.1 adds that where the importer is established in an EU Member State, it must hold the status of authorised CBAM declarant unless an indirect customs representative acts as authorised CBAM declarant for the goods concerned.
Agreeing for some goods only
- Q&A 7.9: a representative who agrees to act as declarant for some goods but not others needs to submit two separate customs declarations, one for the goods it declares CBAM for and one for the rest.
- Q&A 7.1: for CBAM goods covered by the same customs declaration, there may be only one indirect customs representative acting as authorised CBAM declarant.
- Q&A 7.10: a person holding an Entry into the Declarants Records (EIDR) authorisation can act as CBAM declarant under Article 2(1b) of the Implementing Regulation, and can also refuse, under the general provisions of its Article 8(3).
What an exporter should do
- Ask your buyer in writing who the declarant is for each shipment before it leaves.
- If a shipment is split across two declarations, ask which share each covers, so your emissions data reaches the right declarant.
- Do not assume a clearing agent is the declarant. Our page on the direct customs representative's liability shows the difference.
What Senseible does here
Senseible does not file customs or CBAM declarations and does not decide origin or who the declarant is.
- Who is liable under a direct customs representative
- One tonne, one declarant
- Check your EU buyer is an authorised declarant
- Authorised declarant
Last reviewed 2026-11-05. Check the Implementing Regulation on the declarant procedure if the Commission amends it. The 'what an exporter should do' list is our own advice.