Who pays CBAM? The EU importer explained
CBAM is paid by the EU importer, or its indirect customs representative. Not the supplier, not the customer. Here's how the obligation flows.
Published 19/10/2026 · Facts checked on 2026-10-18
Answer box
The EU importer pays CBAM — specifically, the natural or legal person registered in the CBAM Registry as the authorised CBAM declarant for those imports. Where goods are declared through an indirect customs representative, that representative must itself be the authorised declarant.
Who is not on the hook
- Your non-EU supplier. They provide data; they do not pay.
- Your EU buyer. The obligation sits with whoever imports.
- Direct customs representatives. The importer stays liable.
What authorisation needs
- An EORI number.
- Established in the EU.
- Not a repeated offender against customs or VAT law.
- Financial standing (checked by the competent authority).
What CBAMWorks does, and doesn’t do
CBAMWorks is not an authorised declarant. We prepare clean supplier data for the declaration you (or your customs representative) will file.