What obligations will importers of CBAM goods have during the definitive period?
During the definitive period, only authorised CBAM declarants may import goods into the Union (Article 4 of the CBAM Regulation). The authorised CBAM declarant is, according to Article 5 of the CBAM Regulation, as below:
- if the importer is established in a Member State: the importer, or, subject to agreement, the indirect customs representative.
- if the importer is not established in a Member State: the indirect customs representative;
It follows that if the importer is not established in a Member State and the indirect customs representative does not have the status of authorised CBAM declarant, the concerned CBAM goods cannot be imported in the Union.
During the definitive period, authorised CBAM declarants will have the obligation to buy and surrender CBAM certificates corresponding to the total embedded emissions in the imported CBAM goods. Authorised CBAM declarants will also have the obligation to submit annual CBAM reports.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation