Malta's Tax and Customs Administration (MTCA) has published a notice announcing the entry into force of the Carbon Border Adjustment Mechanism (CBAM) on 1 January 2026. From 1 January 2026, importers of CBAM-covered goods need to be authorized as CBAM declarants and account for the embedded emissions of their imports in actual compliance filings, including the purchase and surrender of CBAM certificates equivalent to those emissions. In its initial form, the CBAM covers imports of aluminum, …