The report was prepared and drafted by William L’Heudé, Jacob Smith (OECD Centre for Tax Policy and Administration), Sebastian Weber (OECD Trade and Agriculture Directorate), Simon Göß, Hendrick Schuldt (carboneer) under the supervision of Luisa Dressler, Assia Elgouacem, Kurt Van Dender (OECD Centre for Tax Policy and Administration), Silvia Sorescu and Grégoire Garsous (OECD Trade and Agriculture Directorate).
The project was managed by William L’Heudé under the supervision of Luisa Dressler and Assia Elgouacem and under the responsibility of Kurt Van Dender.
The publication and dissemination of the report were coordinated by William L’Heudé under the supervision of Assia Elgouacem, with valuable support from Karena Garnier, Natalie Lagorce, Alexandra Le Cam, Ria Sandilands and Carrie Tyler.
The authors wish to thank Daniela Radu, Valentina Rotaru, and Irina Popp as well as their respective teams (Ministry of Finance, Romania), and Bogdan Tasnadi (SG REFORM, European Commission) for their continuous support throughout the project. CBAM implementation and the recommendations of this report were discussed with stakeholders at a workshop in September 2025 and a roundtable in March 2026. The Romanian Ministry of Finance and European Commission contributed suggestions and comments at various stages of the work. Interviews with the Romanian Ministry of Finance provided important insights.
The OECD Secretariat wishes to thank the CBAM NCAs of Belgium, Czechia, France and Italy participating in the country advisory group for the fruitful exchanges and support.
The authors are grateful to Konstantinos Theodoropoulos and Anasuya Raj (OECD Centre for Tax Policy and Administration) for their valuable inputs in the analysis.
This report is one of the final deliverables of the project “Support for the implementation of green taxation and the Carbon Border Adjustment Mechanism (CBAM) in Romania”. This project was funded by the European Union via the Technical Support Instrument, and implemented by the OECD, in cooperation with the European Commission.