CBAM liability of importers and ‘other persons’

The CBAM Regulation distinguishes as of 1 January 2026 between importers or their customs representatives who are ‘authorised CBAM declarants’ declaring CBAM goods for release for free circulation, and 'other persons introducing [CBAM] goods into the customs territory of the Union without complying with the obligations under this Regulation'. As the latter will be subjected to enhanced CBAM penalties, this article attempts to describe who these ‘other persons’ are and whether they can escape such penalties under certain conditions.