From 2026, any Irish business importing goods covered by the EU’s Carbon Border Adjustment Mechanism (CBAM) must hold Authorised Declarant status. Without it, you cannot legally continue importing those goods into the EU. Here is exactly what you need to do — and in what order.
Step 1: Confirm You Need to Apply
You must apply if all three of the following are true:
- You are established in Ireland
- You import CBAM goods into the EU
- You will continue importing from 2026 onwards
During the transition period (2023–2025), importers report CBAM data quarterly. From 2026, quarterly reporting alone is no longer sufficient — you must hold full Authorised CBAM Declarant status to continue importing.
Step 2: Prepare Irish-Specific Prerequisites
Before logging in to the CBAM Registry, make sure you have the following ready:
- ✔ EORI number issued in Ireland
- ✔ EU Login account for the person who will submit the application
- ✔ Company legal details for your CRO-registered entity
For Ireland, the National Competent Authority (NCA) responsible for reviewing applications is the Environmental Protection Agency (EPA).
Step 3: Log Into the CBAM Registry
- Go to the CBAM Registry (via the European Commission’s customs portal)
- Log in using your EU Login credentials
- Confirm you are acting on behalf of the Irish legal entity
Note: at this stage, no application number exists yet. You will receive one only after submission.
Step 4: Open the Authorisation Management Module (AMM)
- From the dashboard, select Authorisation Management Module (AMM)
- Click Apply for Authorised CBAM Declarant status
- Choose New Application
If the AMM is not visible, it is likely that your EU Login is not correctly linked to the company, or you do not have the required role assigned.
Step 5: Enter Your Core Irish Importer Details
You will be prompted to enter:
- Your EORI number
- Member State of establishment: Ireland
The system will then auto-populate your legal entity name and registered address from customs records.
Step 6: Complete the Application Sections
The application is divided into three sections:
A. Role
Confirm that you are the Importer.
B. CBAM Goods
Select the relevant goods categories — for example, iron and steel, aluminium, fertilisers, hydrogen, or cement. You will also need to indicate expected annual import volumes. Estimates are acceptable at this stage.
C. Compliance Capacity
Confirm that your organisation is able to:
- Submit annual CBAM declarations
- Engage with suppliers on embedded emissions data
- Purchase and surrender CBAM certificates (from 2026)
No emissions data upload is required at the application stage.
Step 7: Submit the Application
This is the step where your application number is created.
- Click Submit
- Confirm the submission
Immediately after submission, the system generates a CBAM Declarant Application Number and your status will show as “Submitted / Under Review”.
This number is displayed on screen, stored under AMM → My Applications, and should be quoted in all correspondence with the EPA.
Step 8: After Submission — The Irish Review Process
Once submitted, the EPA will review your application. They may:
- Request clarification on your import activities
- Ask questions about your supply chains
- Seek confirmation of your compliance arrangements
Always quote your CBAM Declarant Application Number in any correspondence with the EPA.
Once approved, you will receive your Authorised CBAM Declarant status, and a CBAM authorisation identifier will replace the application number.
Common Mistakes to Avoid
These errors come up regularly among Irish importers:
- Expecting Revenue or the EPA to issue a number manually — the number is system-generated on submission
- Looking for an application number before clicking Submit — it does not exist until that point
- Confusing it with quarterly CBAM report IDs used during the transitional period — these are separate