0.00. Which TARIC document code should be used when an
importer already holds authorised CBAM declarant status but
has not yet exceeded the 00-tonne threshold?
Where an importer already holds authorised CBAM declarant status and knows that they
will exceed the 00-tonne threshold during the year, TARIC code Y000 should be used from
the moment the importer is aware that the threshold will be exceeded, together with the
CBAM account number.
The use of TARIC code Y000 is only appropriate for importers who claim not expecting to
exceed the 00-tonne threshold. Once it is foreseeable that the threshold will be
exceeded, Y000 becomes the correct code.