CBAM – A New Obligation for Importers from January 1, 2026
The European Union, based on Regulation (EU) 2023/956 and the related implementing regulations, is introducing the CBAM – Carbon Border Adjustment Mechanism, a system designed to reduce CO₂ emissions and ensure fair competition between European producers and importers.
EU project
The company Tempo d.o.o. (Titov trg 7, 52220 Labin, OIB: 48743301312) has received non-repayable funds from the European Regional Development Fund for implementing the project titled “Improvement of IT Infrastructure and Increase of Work Efficiency Through the Complete System of International Freight Forwarding by the TEMPO d.o.o. Group” (KK.03.2.1.19.1317). The total project value is HRK 1,535,000.00, of which HRK 800,150.00 is financed by the EU.
Registration of Entities – EORI Number
The EORI number is a unique identifier used for identifying economic operators and other persons involved in activities subject to customs regulations. It is assigned by the relevant customs authorities and is unique across the European Union.
Accounting VAT on Import
When importing goods from a third country into the European Union, or releasing them for free circulation, an obligation arises to pay import duties. This includes import customs duty, VAT on import, and other applicable public charges depending on the type of goods.
AEOC Authorized Economic Operator Status
The AEO status is an internationally recognized quality mark, indicating that the company meets all prescribed quality criteria, including full compliance with customs regulations, appropriate standards of record-keeping, business security, financial solvency, and protection according to security standards. This certificate helps facilitate international trade, improve supply chain security, and reduce administrative burdens in customs procedures.