- Topic spotlight
CBAM reports and declarations for imported goods: Who, what, when?

Photo by Li-An Lim on Unsplash
- Market: UK - United Kingdom
- Copyright of the journal: CC Learning, UAB
Photo by Li-An Lim on Unsplash
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The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government … has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.
Antonio Castagnini
The recent decision by the United States to reintroduce tariffs on steel and aluminium imports has prompted significant concern among European industries. Announced in February 2025, the US government has reinstated a 25% tariff on steel and increased the tariff on aluminium from 10% to 25%. This adds to the challenges already faced by companies in regulated sectors, with regulations such as international sanctions, export controls and the Carbon Border Adjustment Mechanism. We provide an overview of the current regulatory landscape and offer practical recommendations to help businesses deal with these developments.
Antonio Castagnini
All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin … of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.
Mark Rowbotham
All products originating in the UK are now subject to a baseline US tariff of 10%. Compare this with the tariffs levied against the EU (20%) and China (54%) and it can be seen that the origin of products exported to the US is crucial. The condition is that UK exporters must ensure that the products they export to the US originate in the UK (if they originate in the EU, even though they are exported from the UK, they will be subject to a 20% import duty in the US). We provide a brief overview of the new US tariffs and what ‘origin’ means in this context.
Mark Rowbotham
Editor's note. The European Commission has recognised the problem of unnecessary red tape and has announced a far-reaching simplification of certain regulations. The CBAM Regulation is one of … them. Which CBAM simplifications are planned and which still need to be considered? CLECAT, the European Association for Forwarding, Transport, Logistics and Customs Services, has expressed its views on this subject in a document sent to the European Parliament's Committee on the Environment, Climate and Food Safety and to the Members of the Council, which we invite you to read.
CLECAT
Editor's note. The European Commission has recognised the problem of unnecessary red tape and has announced a far-reaching simplification of certain regulations. The CBAM Regulation is one of them. Which CBAM simplifications are planned and which still need to be considered? CLECAT, the European Association for Forwarding, Transport, Logistics and Customs Services, has expressed its views on this subject in a document sent to the European Parliament's Committee on the Environment, Climate and Food Safety and to the Members of the Council, which we invite you to read.
CLECAT
In addition to the numerous sustainability-related areas assigned to customs (CBAM, EUDR, forced labor prohibition regulation, CITES, etc.), customs will soon be assigned another task – the control … of packaging compliance with sustainability requirements. Accordingly, importers themselves will have to be aware of one more regulation. Let's review the new regulation on packaging and packaging waste and the requirements set out in it.
Greta Kulikauske
In addition to the numerous sustainability-related areas assigned to customs (CBAM, EUDR, forced labor prohibition regulation, CITES, etc.), customs will soon be assigned another task – the control of packaging compliance with sustainability requirements. Accordingly, importers themselves will have to be aware of one more regulation. Let's review the new regulation on packaging and packaging waste and the requirements set out in it.
Greta Kulikauske
This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some … customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.
Michael Lux
This article deals with legal changes in relation to the criterion of financial solvency that were introduced in 2018 but have not yet been noticed by many traders and taken into account by some customs authorities. These changes allow for a more flexible approach to the assessment of economic operators' financial solvency when authorisations for a reduction or waiver of a comprehensive guarantee are requested or to be maintained.
Michael Lux
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