Guidance documents on CBAM implementation for Importers of goods into 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 importers of CBAM goods into 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.
• Chapter 3 provides a quick guidance for the intended reader of this document, the importer of CBAM goods and/ or reporting declarant. It gives a roadmap to the most important concepts of CBAM reporting and where to find more information in this document.
• Chapter 4 provides an introduction to the CBAM and an overview of the compliance cycle, roles and responsibilities and milestones and deadlines for reporting declarants during the transitional period.
• Chapter 5 presents an overview of the goods and value chains for the sectors and goods that are included in the scope of the CBAM.
• Chapter 6 sets out the reporting obligations and recommendations which are potentially applicable to any affected importer of CBAM goods.
• Chapter 7 explains the general exemptions from the CBAM.
The document is attached below:
guidance-documents-on-cbam-implementation-for-importers-of-goods-into-the-eu.pdf
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