Malta Notes Entry into Force of Carbon Border Adjustment Mechanism (CBAM) on 1 January 2026

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 ce…