The EEA Joint Committee has incorporated the EU Carbon Border Adjustment Mechanism into the EEA Agreement for Norway and Iceland, with Liechtenstein excluded. Norway aims to apply CBAM from 1 January 2027.
What CBAM in the EEA Agreement Means
The EEA Joint Committee incorporated CBAM through Joint Committee Decisions 283/2026 and 287/2026. The Storting approved the incorporation in June, while Iceland’s Althing must still approve it before it takes effect there.
Registration with Norwegian Customs (Tolletaten) and the option to apply for authorisation in the CBAM registry are expected to open in autumn 2026.
What’s New
- CBAM obligations extend to imports into Norway and Iceland; Liechtenstein is excluded.
- All importers of CBAM goods must register with Tolletaten and obtain a Norwegian identifier, the equivalent of an EU EORI number.
- Importers of more than 50 tonnes of CBAM goods per year must apply to the Norwegian Tax Administration (Skatteetaten) for authorisation to keep importing once CBAM takes effect.
- All importers of hydrogen and electricity must apply for authorisation regardless of volume.
- Companies that submit an authorisation application before 31 March 2027 may keep importing CBAM goods while it is processed.
Key Dates & Timeline
Who and What Is in Scope
Industries: Automotive components · Fasteners and metal formed parts · Metals and steel · Aluminium · Fertilisers and cement · Hydrogen and electricity
Who is affected: Importers of CBAM goods into Norway and Iceland, and the EU, EEA and non-EEA exporters and producers supplying them.
Products and standards in scope: CBAM goods (iron and steel, aluminium, cement, fertilisers, hydrogen and electricity) imported into Norway and Iceland.
Requirements and restrictions: Registration with Tolletaten; authorisation from Skatteetaten for importers above 50 tonnes per year and for all hydrogen and electricity importers; declaration of embedded emissions once CBAM applies.
What Companies Should Do
- Identify which of your imports into Norway or Iceland are CBAM goods and estimate annual tonnage against the 50-tonne threshold.
- Prepare to register with Tolletaten and obtain a Norwegian identifier when registration opens.
- Submit your authorisation application before 31 March 2027.
- Align supplier emissions-data requests with your EU CBAM process.
CBAM is extending beyond the EU. Importers into Norway should register this autumn and lodge authorisation applications early to avoid import disruption in 2027.
Related: CBAM compliance services | CBAM Verification Guidance: First Rules Out
Miljødirektoratet — CBAM innlemmet i EØS-avtalen — https://www.miljodirektoratet.no/aktuelt/fagmeldinger/2026/september-2026/cbam-innlemmet-i-eos-avtalen/
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