Spanish CBAM NCA (MITECO) releases guidelines for authorised CBAM declarant application

At a Glance:

• Spanish CBAM NCA (MITECO) releases Spanish guidelines for authorised CBAM declarant application
• Serbia to introduce their own carbon tax in January 2026
• Norway opens public consultation on new CBAM law

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Spanish CBAM NCA (MITECO) releases Spanish guidelines for authorised CBAM declarant application

The Spanish NCA (MITECO) has released a guideline and video tutorial in Spanish to help importers submit the application to become authorised CBAM declarants.

EU companies who expect to import more than 50 tonnes of CBAM products throughout 2026 need to obtain a CBAM authorisation before the end of March 2026.

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Serbia to introduce their own carbon tax in January 2026

According to Serbia Business, the new national carbon tax in Serbia will be introduced in January 2026 and will start at €4/tCO2.

The tax will cover similar sectors as the EU CBAM to align its scope, mainly fertilisers, iron and steel, ferroalloys, cement and electricity. This tax will serve to offset a portion of the EU CBAM charge to help Serbian exporters remain competitive.

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Norway opens public consultation on new CBAM law

Norway's Ministry of Climate and Environment has opened a public consultation on new CBAM legislation to take effect from 2027, which will make the CBAM Regulation (Regulation (EU) 2023/956) applicable in Norway. The law will also provide authority to adopt detailed rules as they are incorporated into the EEA Agreement. Following the CBAM Omnibus simplifications, approximately 350 Norwegian operators are expected to be covered.

The consultation deadline is 2 January 2026.