Who can fill in the CBAM report in the CBAM Transitional Registry for the reporting declarant?
Multiple Transitional Registry user accounts can be linked to the same EORI number as long as these accounts are from employees of the responsible reporting declarant (i.e. the importer or indirect customs representative). However, only one user will be able to edit a particular CBAM quarterly report in the CBAM Transitional Registry at a given time.
The reporting declarant can delegate access to the Transitional Registry to a “CBAM Service Provider”, who can fill in the CBAM report in the name and on behalf of the reporting declarant. The delegation in such cases follows the delegation model “Employer
- "Employee”, where “Employer” is either the importer or an indirect customs representative and “Employee” is the “CBAM Service Provider”. Note that in this case both the importer-employer (EO) and the provider-employee (EMPL) users will need to be configured by the Member States in UUM&DS and the importer will be responsible to delegate (via UUM&DS) the CBAM Declarant access to the “CBAM Service Provider”. This means that when the “CBAM Service Provider” connects to the CBAM Registry as employee, the service provider is using the EORI of the importer that has delegated the access.
Source: EC’s Questions and Answers on CBAM