export sector

EU CBAM obligations shift supplier emissions data demands onto Serbian exporters

The EU Carbon Border Adjustment Mechanism (CBAM) entered its definitive phase on 1 January 2026. While many companies in Serbia still treat CBAM as an importer-side issue, the framework assigns legal responsibility to the EU authorised CBAM declarant. This declarant is typically the importer or an indirect customs representative. However, the declarant can only meet obligations when reliable emissions data are provided by the producer. In practice, the EU importer remains legally liable for incorrect CBAM declarations and may face…