Can an importer have several indirect customs representatives, and vice versa?
The importer is free to use different indirect customs representatives, each being accountable for the specific CBAM goods that they have introduced in their customs declaration. Each representative will show their own EORI number at the customs, which is the evidence of who is responsible for the CBAM reporting obligation. Therefore, there can be no double-counting of embedded emissions.
Indirect customs representatives can also carry out the CBAM reporting obligation and act as reporting declarant for multiple importers. In such case, the indirect customs representatives must still submit one single quarterly CBAM report containing all the CBAM goods for which they have carried out the customs declaration. An indirect customs representative cannot submit several quarterly CBAM reports for a single reporting period.
Source: EC’s Questions and Answers on CBAM