Recital 14

Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (Text with EEA relevance) · European Union

(14) To provide additional flexibility, the authorised CBAM declarant should be able to delegate the submission of the CBAM declaration to a third party. The authorised CBAM declarant should remain responsible for the submission of the CBAM declaration. In order to enable the authorised CBAM declarant to provide the required delegation and access to a third party, that third party should fulfil certain technical credentials, including holding an Economic Operators Registration and Identification (EORI) number and being established in a Member State.

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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.