All the required information to carry out the reporting is set out in the Implementing Regulation (EU) 2023/1773 setting out reporting rules for the transitional period. Commission services published, and will periodically update, two guidance documents (one for importers of CBAM goods and one for third-country producers) as well as one optional communication template to facilitate the exchange of information between producers and importers. You may find these documents on the CBAM webpage: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en.

The guidance document for EU importers was translated in the 24 official EU languages. The Guidance document for non-EU producers is now available in English, French, German, Polish, Spanish, Italian, Arabic, Hindi, Korean, Mandarin, Turkish, and Ukrainian.

The CBAM website also contains webinars, e-learnings, and other materials.

Source: EC’s Questions and Answers on CBAM 

CBAM Regulation

• CBAM Regulation 2023_1773

• EU to support energy-intensive sectors with temporary decarbonization fund propos
• Why is the EU putting in place a Carbon Border Adjustment Mechanism?
• What is the current stage of implementation of CBAM?
• How does the CBAM work?
• How does CBAM interact with the EU Emissions Trading System (ETS)?