What are the reporting obligations? By when does importer need to submit a report?
During the transitional period of the CBAM, from 1 October 2023 until 31 December 2025, the importer shall submit a CBAM report on a quarterly basis. This report shall include the information on the goods imported during the previous quarter and should not be submitted later than one month after the end of that quarter. The reporting calendar during the transitional period is outlined below:
|
REPORTING PERIOD |
SUBMISSION DUE BY |
MODIFICATION POSSIBLE UNTIL |
|
2023: October – December |
2024: January 31 |
2024: July 31 |
|
2024: January – March |
2024: April 30 |
2024: July 31 |
|
2024: April – June |
2024: July 31 |
2024: August 30 |
|
2024: July – September |
2024: October 31 |
2024: November 30 |
|
2024: October – December |
2025: January 31 |
2025: February 28 |
|
2025: January – March |
2025: April 30 |
2025: May 31 |
|
2025: April – June |
2025: July 31 |
2025: August 31 |
|
2025: July – September |
2025: October 31 |
2025: November 30 |
|
2025: October - December |
2026: January 31 |
2026: February 28 |
The report shall include the information referred to in Article 35 of the Regulation:
- the total quantity of each type of CBAM good;
- the actual total embedded emissions;
- the total indirect emissions;
- the carbon price due in a country of origin for the embedded emissions in the imported goods (including its relevant precursors where applicable), taking into account any rebate or other form of compensation available.
Source: EC’s Questions and Answers on CBAM