From 1.1.2026, the customs authorities shall not allow the importation of goods by any economic operator other than an authorised CBAM declarant and shall report to the Commission the elements stipulated in Article 25 (2) of the CBAM Regulation. Subsequently, TARIC measure “Carbon Border Adjustment Mechanism” will be used after the transitional period with the following TARIC codes: Y128: Unique 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.c. of Regulation (EU) 2023/956; Y136: Exemption by virtue Article 2.3.a. of Regulation (EU) 2023/956;…