Importers

You have to submit a quarterly CBAM report if you are importing any goods under the scope of the CBAM.

For all your imports from January 2024 onward you need to complete a CBAM Report:

1. Transitional Period:

Duration: 1 October 2023 to 31 December 2025.
During this period, the primary obligation of the importer is limited to reporting requirements mentioned in Articles 33, 34, and 35.
If an importer (established in a Member State) appoints an indirect customs representative and they agree, the reporting obligations will apply to the indirect customs representative.
If the importer is not established in a Member State, the indirect customs representative will handle the reporting obligations.

2. Reporting upon Importation of Goods (Article 33):

At the moment goods are released for free circulation, customs authorities will inform the importer or the indirect customs representative of their reporting obligation (Article 35).
Customs authorities will periodically send information on imported goods to the Commission. This includes details like the EORI number, CN code, quantity, origin, declaration date, and customs procedure.
The Commission will share this information with relevant authorities in Member States where the customs declarant and importer are located.

3. Specific Reporting Provisions for Certain Goods (Article 34):

For processed products from inward processing (as per Article 256 of Regulation (EU) No 952/2013), even if they are not listed in Annex I, information about the original goods should be included in the report.
Reporting obligations are excluded for: a. Processed products from outward processing (Article 259). b. Goods qualifying as returned goods (Article 203).

4. Main Reporting Obligations (Article 35):

Importers or indirect customs representatives must submit a quarterly report (CBAM report) detailing imported goods within a month after the quarter ends.
The CBAM report must include: a. Total quantity of each type of goods specified for each installation producing the goods in the country of origin. b. Total embedded emissions. c. Total indirect emissions. d. Carbon price in the country of origin considering any available rebates.