Who is responsible for the reporting?
Customs authorities will inform customs declarants of their obligation to report information during the transitional period. The reporting declarant will either be the importer or the indirect customs representative depending on who lodges the customs declaration. Customs authorities are free to choose in what form they inform reporting declarants of their reporting obligations.
The person responsible for the reporting obligation can be one of the following:
(1) the importer when (i) the importer lodges a customs declaration for release for free circulation of goods in its own name and on its own behalf; and when (ii) the importer is also the declarant holding an authorisation to lodge a customs declaration and declares the importation of goods;
(2) the indirect customs representative, when the customs declaration is lodged by the indirect customs representative appointed in accordance with Article 18 of Regulation (EU) No 952/2013; in cases where the importer is established outside of the Union; or when an indirect customs representative has agreed to the reporting obligations in accordance with Article 32 of Regulation 2023/956, in case where the importer is established within the EU. The appointed indirect customs representative shall be established in the EU and comply with the conditions for customs representatives determined by the concerned Member State (see Article 18 of Regulation (EU) No 952/2013).
Source: EC’s Questions and Answers on CBAM