Guidance documents on CBAM implementation for Installation operators outside the EU
Time: 12/2023
By: European Commission
This document has been written to support stakeholders by explaining the requirements of the CBAM Regulation in a non-legislative language. This guidance focuses on the requirements for operators of installations producing CBAM goods outside of the EU for the transitional period, from 1 October 2023 to 31 December 2025, during which time the CBAM is applied without a financial obligation for importers and solely for data collection purposes.
• Section 3 provides a quick guidance for the intended reader of this document, the operator of an installation producing CBAM goods. It gives a roadmap to the most important concepts of CBAM emissions monitoring and where to find more information in this document.
• Section 4 provides an introduction to the CBAM and an overview of the compliance cycle, roles and responsibilities and milestones and deadlines for operators of installations outside the EU during the transitional period.
• Section 5 presents an overview of the production processes and value chains for the sectors and goods that are included in the scope of the CBAM.
• Section 6 sets out the monitoring and reporting obligations and recommendations which are potentially applicable to any affected producer of CBAM goods.
• Section 7 adds to this with sector specific monitoring and reporting considerations for each CBAM good where this is relevant. The section is supplemented by examples for each sector.
• Section 8 explains the general exemptions from the CBAM..
The document is attached below:
- Carbon Border Adjustment Mechanism (CBAM) - Questions and Answers
- Guidance documents on CBAM implementation for Importers of goods into the EU
- Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
- Regulation (EU) 2023/1773 reporting obligations for the purposes of the CBAM during the transitional period
