CBAM document codes (and castor wheels…)

An update to the European Commission’s CBAM guidance has clarified which document codes must be used in customs declarations from 1 January 2026, but not without raising new practical questions. This article examines the revised Y-codes, their interaction with TARIC data, origin and procedure rules, and why seemingly simple cases, from de minimis thresholds to returned goods and borderline products like castor wheels, can still create compliance risks for importers.