CBAM: Implementing Regulation on shipments enters into force

What does Implementing Regulation (EU) 2025/2210 specify?

Implementing Regulation (EU) 2025/2210 of 31 October 2025 on goods and processed products transferred to the continental shelf or exclusive economic zone of a Member State stipulates under which circumstances the transfer of CBAM goods and processed products to the continental shelf or exclusive economic zone (EEZ) of a Member State constitutes an ‘import’ into the customs territory and what obligations apply to persons involved in the import and (re-)export. The application of this implementing regulation is limited to goods originating in third countries.

If the goods or processed products are brought out of the customs territory of the Union by being brought onto the continental shelf or into the EEZ of another Member State, the (re-)export declaration must specify the Member State to which the goods or processed products are to be brought and the country of origin.

Which provisions apply only to goods?

The consignee of the goods must declare their receipt by means of a declaration of receipt. This declaration must be submitted immediately, and at the latest within 30 days, using electronic data processing to the customs authority of the Member State to which the continental shelf or EEZ belongs. The customs authority is free to allow the declaration to be submitted by other means.

Which provisions apply only to processed products?

The re-export of processed products to the continental shelf or EEZ of a Member State adjacent to the customs territory of the Union is considered an import. Special rules also apply to the settlement if the holder of the inward processing authorization is the same person as the person submitting the re-export declaration.

Among other things, the country of origin of the goods must then be specified.

Where can I find more information?

Implementing Regulation (EU) 2025/2210 can be accessed here. For more information on the CBAM and the latest amendments to the Regulation, see our blog post dated 22 October 2025