Ireland's CBAM Regulations 2026 (S.I. No. 332)

Meta Description: Ireland transposes CBAM via S.I. No. 332 of 2026: EPA as competent authority, authorisation rules, de minimis, declarations and penalties. What it means in practice.

Target Keywords: Ireland CBAM, S.I. 332 2026 CBAM, Ireland CBAM authorisation, EPA CBAM competent authority, Irish CBAM regulations

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Ireland Implements CBAM

Ireland has transposed Regulation (EU) 2023/956 into national law via the European Communities (Carbon Border Adjustment Mechanism) (Amendment) Regulations 2026, S.I. No. 332 of 2026, in force from 3 July 2026.

"The Agency is designated as the competent authority in the State for the purposes of these Regulations, the CBAM Regulation and any Commission implementing acts thereunder." S.I. No. 332 of 2026, Regulation 11

The Environmental Protection Agency (EPA) is Ireland's competent authority for CBAM.

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The De Minimis Exception (Regulation 5A)

Ireland mirrors the EU's single mass-based threshold:

Rule	Detail
Threshold	50 net tonnes/year (all CN codes aggregated per importer)
Effect	Exempt from all CBAM obligations below the threshold — but must declare the exemption in the customs declaration
If exceeded	All obligations apply to all emissions embedded in all goods imported that year
Exclusions	De minimis does not apply to electricity or hydrogen

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Authorisation: Key Practical Rules (Regulations 6-7)

• No importation without authorisation: importing CBAM goods unauthorised is an offence
• Application through the CBAM registry; the EPA processes applications lodged in Ireland
• Indirect customs representatives must obtain authorisation when acting for importers (including non-established importers)
• Authorisation criteria include: no serious/repeated infringements in the past 5 years, financial & operational capacity, establishment in Ireland, EORI number
• Guarantee required if the applicant wasn't established for the two preceding financial years (bank guarantee payable at first demand)
• Provisional authorisation: applicants who submitted by 31 March 2026 may provisionally continue importing until the EPA decides (Regulation 14(10))

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Declarations, Certificates and Surrender

Obligation	Deadline	Detail
CBAM declaration	30 September each year (first: 2027 for 2026)	Total quantities, embedded emissions, certificates to surrender, verification reports
Certificate sales	From 1 February 2027	Sold on the common central platform at the Article 21 price
Surrender	30 September (first 2027 for 2026)	Certificates matching declared emissions
Quarterly holding	From 2027	≥50% of embedded emissions of goods imported since 1 January
Repurchase	Requests by 31 October each year	Excess certificates bought back at purchase price

Inward processing note: where goods are imported after inward processing (Article 256 UCC), the declaration must include emissions embedded in the goods placed under the procedure, even if the processed products aren't themselves in CBAM's Annex I.

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Enforcement and Penalties

• Authorised Officers appointed by the EPA may enter premises, inspect records and take samples
• Review window: the EPA may review declarations up to the fourth year after submission
• Offences include: importing without authorisation, false/misleading information, obstructing authorised officers
• Penalties and appeals follow the CBAM Regulation's framework, with a right of appeal against EPA decisions and penalties

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Why This Matters Beyond Ireland

Ireland's SI is one of the first national transposition instruments for the CBAM's definitive phase. It's a useful template for how Member States are operationalising:

• The 50-tonne de minimis in practice (with the exemption-declaration requirement)
• Provisional authorisation for the 2026 transition (application by 31 March 2026)
• Guarantee requirements for newly established declarants
• The EPA-style competent authority structure that importers deal with on the ground

If you import through Ireland, your operational counterparties are the EPA (authorisation, declarations) and Revenue Commissioners (customs controls). Knowing which body does what saves real time during the first declaration cycle.

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Key Takeaways

1. S.I. No. 332 of 2026 transposes CBAM in Ireland, in force 3 July 2026
2. The EPA is Ireland's competent authority; Revenue handles customs enforcement
3. 50-tonne de minimis with a mandatory exemption declaration; no de minimis for electricity/hydrogen
4. Provisional importation allowed for applications lodged by 31 March 2026
5. First CBAM declaration due 30 September 2027 for 2026 imports

Related: CBAM Reporting Deadlines | How to Submit Your CBAM Report | What Is a CBAM Declarant?

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Frequently Asked Questions

Who is Ireland's CBAM competent authority?

The Environmental Protection Agency (EPA), designated under Regulation 11 of S.I. No. 332 of 2026.

What if I'm below 50 tonnes?

You're exempt from CBAM obligations, but you must declare the exemption in the customs declaration. If you exceed 50 tonnes in a year, obligations apply to all goods imported that year.

When is the first CBAM declaration due in Ireland?

By 30 September 2027, covering imports made in 2026, with surrendered certificates required for the embedded emissions declared.

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Regulation Status

Field	Value
Last reviewed	2026-08-01
Based on	S.I. No. 332 of 2026, Regulation (EU) 2023/956, Regulation (EU) 2025/2083
Applies to	CBAM permanent phase (2026+) in Ireland

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References

• S.I. No. 332 of 2026 — European Communities (CBAM) (Amendment) Regulations 2026
• EU Regulation 2023/956
• European Commission — CBAM
• Irish EPA — CBAM

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Last updated: August 2026 | Sources: S.I. No. 332 of 2026, Regulation (EU) 2023/956, Regulation (EU) 2025/2083