Recital 10
(10) An importer that expects to exceed the annual single mass-based threshold should submit an application for an authorisation. Such an importer should obtain the status of authorised CBAM declarant before the single mass-based threshold is exceeded. Importers that have not been granted the authorisation before exceeding the single mass-based threshold should be subject to penalties.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.