Is it mandatory to report the associated operators/installations of the CBAM goods declared?
As a general rule, it is mandatory for reporting declarants to report information on the operators/installations where the CBAM goods were produced.
By derogation from this rule, reporting declarants may decide not to provide this information for imports occurring until 30 June 2024 if the embedded emissions were determined using other methods pursuant to Art. 4(3) of Implementing Regulation (EU) 2023/1773, including default values made available and published by the Commission.
It is not mandatory to add the operators/installations to the installation/operator registry available within the CBAM Transitional Registry. This is an optional functionality designed to ease the burden in the case of multiple reporting. Therefore, data on operators/installations can be filled in directly in the CBAM report without being previously recorded in the installation/operator registry.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773