Pubblicato in data 04/12/2025 il documento di lavoro “taric integration of the carbon border adjustment mechanism” n.B.5.003/ES della TAXUD-area “customs tariff”.
Il documento fornisce chiarimenti in merito ai codici/certificati da indicare in dichiarzione doganale durante il periodo definitivo a partire dal 01/01/2026.
Sotto riprendiamo alcuni codici :
Y128: CBAM account number (of the authorised CBAM declarant, in accordance with article 16.1 of Regulation (EU) 2023/956)
Y134: Goods originating in Büsingen, Heligoland, or Livigno (Article 2.4 of Regulation (EU) 2023/956)
Y135: Exemption by virtue Article 2.3. of Regulation (EU) 2023/956 (Goods to be moved or used in military activities)
Y136: Exemption by virtue Article 2.3a. of Regulation (EU) 2023/956 (Electricity generated or hydrogen originating in the exclusive economic zone or on the continental shelf of a Member State (for 2804 10 00 and 2716 00 00)
Y137: Exemption by virtue Article 2a. of Regulation (EU) 2023/956 (De minimis exemption based on article 2a of Regulation (EU) 2023/956 (not applicable for electricity and hydrogen)
Y237: Goods of EU origin
Y238: Application to obtain the status of authorised CBAM declarant has been submitted until 31 March 2026 (foreseen until 27 September 2026 – time limit for the procedure)