Is it possible to correct a CBAM report that has already been submitted?
Article 9(1) of the Implementing Regulation provides that a CBAM report that has already been submitted may still be corrected until two months after the end of the reporting quarter.
Furthermore, in line with Article 9(3) of the Implementing Regulation, the reporting declarant may request, and provide justification for this request, to correct the CBAM report after this deadline. Declarants can do so by creating a request to the NCA in the CBAM Transitional Registry (under the functionality “Requests”). The NCA will then assess that request and where appropriate allow the reporting declarant to resubmit a CBAM report or to correct it after the deadline. The resubmission of the corrected CBAM report or the correction, as applicable, shall then be made no later than a month following the approval by the competent authority.
For the first two quarterly reports, the Implementing Regulation allowed for a longer period for corrections up until the deadline for submitting the third quarterly report. This meant that the reports due by 31 January and 30 April could be subsequently corrected until 31 July 2024.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773