New Y128 code carries the CBAM account number in declarations

Danish customs declarants handling CBAM-covered goods have a new code in the supplementary reference list. Toldstyrelsen's code list for D.E. 12 04 002 000, updated 9 September 2026, adds Y128 "CBAM-kontonummer".

Y128 is the TARIC document-type code an approved CBAM declarant states in the import declaration for release for free circulation, in data element 12 04 002 000 or 12 03 002 000 in DMS Import (or box 44.2 in Importsystemet)Toldst. Alongside it the declarant states the CBAM account number itselfToldst — in the companion data element 12 04 001 000 or 12 03 001 000Toldst — in the format "CBAM-country code-year-alphanumeric reference"Toldst, for example "CBAM-DK-2025-ABC123456789". The declaration duty for the covered groups (iron, steel, aluminium, cement, fertilisers, electricity and hydrogen from outside the EU customs territory)Toldst applies from 1 January 2026 regardless of quantity importedToldst.

Companies that applied for authorised CBAM declarant status before the current import but have not yet received it instead state code Y238 plus the application reference number (format "APPL-country code-year-reference"Toldst) in 12 04 001 000. Companies that are neither approved nor have applied, and expect to import less than 50 tonnes of CBAM goods in the calendar year, state code Y137 in 12 04 002 000Toldst. From 1 January 2026 a company falls under the CBAM approval and CBAM-registry reporting duties only at 50 tonnes or more per year of iron, steel, aluminium, cement and fertilisersToldst; electricity and hydrogen have no minimum thresholdToldst. Goods originating in Norway, Switzerland, Liechtenstein and Iceland, and the areas Büsingen, Helgoland, Livigno, Ceuta and Melilla, are exempt from CBAM, as are goods declared with EU originToldst.

Approval as a CBAM declarant is not automaticToldst: even companies already reporting in the CBAM registry must actively apply to ErhvervsstyrelsenToldst, the Danish competent authority. Declarants handling CBAM goods should use the 9 September 2026 version of the D.E. 12 04 002 000 listToldst, which carries Y128 with no other stated condition.

Legal basis: Article 25 of Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083 (customs reporting including the CBAM account number); Commission Implementing Regulation (EU) 2025/486 (authorised declarant procedures)Europa and Commission Implementing Regulation (EU) 2024/3210 (rules for applying the CBAM registry under Regulation (EU) 2023/956)Europa.