CBAM: Reporting Requirements

The CBAM reporting requirements have raised questions. we answer them here.

• Who is responsible for the reporting?

• Can an importer have several indirect customs representatives, and vice versa?

• What is an EORI number and what is the role of EORI numbers for the CBAM reporting?

• Will companies be allowed to report at centralised level if subsidiaries in the different Member States have different Economic Operators Registration and Identification (EORI) numbers?

• What are the reporting obligations? By when do I need to submit a report?

• I was unable to submit the first CBAM report within the submission deadline due to technical errors. What should I do?

• I failed to submit a CBAM report within the submission deadline. What will happen now?

• I import very small quantities of CBAM goods. Do these products fall within the scope of the CBAM Regulation?

• What is considered a ‘consignment’?

• I am a natural person and have purchased a CBAM good online for my personal use. I later realised that the good was imported into the EU. Do I need to comply with the CBAM reporting obligations?

• I have not imported CBAM goods during a given reporting quarter. Must I submit a CBAM report?

• Is it mandatory to report the associated operators/installations of the CBAM goods declared?

• What should I do if the operator who produced the goods is no longer in existence at the time of import?

Who is Responsible for Reporting?

Customs authorities will notify customs declarants about their reporting obligations during the transitional period. The reporting declarant can be either the importer or the indirect customs representative, depending on who lodges the customs declaration. Customs authorities have the discretion to choose how they inform reporting declarants of their obligations.

The person responsible for the reporting obligation can be:

• The importer, when they lodge a customs declaration for the release of goods in their own name and on their own behalf, and hold an authorization to lodge a customs declaration.
  

• The indirect customs representative, when they lodge the customs declaration on behalf of the importer, especially if the importer is established outside the Union, or if an indirect customs representative has agreed to the reporting obligations as per Article 32 of Regulation 2023/956. The representative must be established in the EU and comply with the conditions for customs representatives determined by the Member State concerned.

Can an Importer Have Several Indirect Customs Representatives, and ice Versa?

Importers can use different indirect customs representatives, each responsible for the specific CBAM goods in their customs declaration. Each representative will display their own EORI number at customs to indicate responsibility for CBAM reporting, preventing double-counting of emissions.

Indirect customs representatives can handle CBAM reporting for multiple importers and must submit a single quarterly CBAM report for all goods they have declared. They cannot submit multiple reports for a single reporting period.

What is an EORI Number and Its Role in CBAM Reporting?

An EORI number is an identification number assigned by a customs authority to an economic operator or another person for customs purposes, unique within the EU customs territory. This number must be used for all customs-related activities within any EU Member State.

CBAM reporting declarants must submit their CBAM report using the same EORI number provided to customs authorities when submitting the customs declaration. Only one EORI number per economic operator is allowed, and the competent NCA will be the NCA of the Member State where the reporting declarant received their EORI number.

Can Companies Report Centrally if Subsidiaries Have Different EORI Numbers?

Typically, CBAM goods are attributed to a reporting declarant through their EORI number, meaning separate CBAM reports for subsidiaries with different EORI numbers. However, multiple group entities of the same multinational corporation can appoint one indirect customs representative to handle customs and CBAM obligations at a centralized level.

One group entity can act as an indirect customs representative for CBAM goods imported by other group entities, but must submit separate CBAM reports for goods imported by each entity.

What are the Reporting Obligations and Deadlines?

During the transitional period from 1 October 2023 to 31 December 2025, importers must submit a CBAM report quarterly, including information on the goods imported during the previous quarter. The report must be submitted within one month after the end of that quarter.

The report must include:

• Total quantity of each type of CBAM good

• Total embedded emissions

• Total indirect emissions

• Carbon price in the country of origin for the embedded emissions, considering any rebate or compensation available

Unable to Submit a Report Due to Technical Errors

If a reporting declarant cannot submit a report on time due to technical errors, they can request a delayed submission via the CBAM Transitional Registry. Specific deadlines for delayed submissions are provided, and declarants have 30 days to submit their report after requesting a delay.

Penalties will not be imposed on declarants who experience technical difficulties when submitting a report, and reports can be corrected until 31 July 2024 for the first two reporting periods.

Failed to Submit a Report on Time

Non-submission of a report within the reporting period is a violation. If a report is not submitted, penalties may apply. The NCA will request a submission through the CBAM Transitional Registry or communicate directly if the declarant is not registered. Declarants should contact the competent authority in their Member State to submit a report after the deadline, using the "Request delayed submission (Requested by NCA)" functionality in the CBAM Transitional Registry.

Importing Small Quantities of CBAM Goods

Small quantities may be exempt from CBAM reporting if the de minimis exemption applies, where the total value of CBAM goods in a consignment does not exceed EUR 150. If the value exceeds EUR 150, the exemption does not apply.

Definition of a 'Consignment'

A 'consignment' refers to products sent simultaneously from one exporter to one consignee or covered by a single transport document or invoice. Separate shipments, even if arriving on the same day, are considered separate consignments unless artificially split to circumvent regulations.

Purchasing CBAM Goods Online for Personal Use

If the total value of CBAM goods in a consignment does not exceed EUR 150, the de minimis exemption applies. Usually, the seller or courier handles customs declarations, making them responsible for CBAM reporting. If a natural person is identified as the importer, they must comply with CBAM reporting obligations.

No CBAM Goods Imported in a Quarter

If no CBAM goods were imported in a given quarter, no CBAM report is required for that quarter.

Reporting Associated Operators/Installations

Reporting declarants must report information on the operators/installations where CBAM goods were produced. However, until 30 June 2024, this information may be omitted if emissions were determined using other methods, such as default values provided by the Commission.

Operator No Longer Exists at Time of Import

If the operator who produced the goods no longer exists, the same reporting obligations apply. Declarants can use emissions data for similar goods and must clearly state this. The operator's name and ID should indicate that the operator no longer exists. The Commission and NCA may verify these statements and initiate a correction process if necessary.