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Authorisation as CBAM declarant |
Approval |
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- Description:
- Before importing, apply for authorised CBAM declarant status; an importer expecting to exceed the single mass-based threshold must also submit the application.
- Frequency:
- Event-triggered
- Check frequency:
- -
- Products/Services:
- Goods listed in Annex I imported into the customs territory of the Union
- Checking responsibility:
- Competent authorities and customs authorities
- Check method:
- Review of authorisation status and import transactions
- Rule set:
-
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- Source reference:
- Article 5(1)
- Source excerpt:
- Any importer established in a Member State shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (“application for an authorisation”).
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Authorisation and acting as indirect customs representative |
Approval |
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- Description:
- Obtain authorised CBAM declarant status before importing and act as the authorised CBAM declarant where appointed and agreeing to do so.
- Frequency:
- Event-triggered
- Check frequency:
- -
- Products/Services:
- Goods listed in Annex I imported through an indirect customs representative
- Checking responsibility:
- Competent authorities and customs authorities
- Check method:
- Review of authorisation and the representation relationship
- Rule set:
-
-
- Source reference:
- Article 5(1a)
- Source excerpt:
- An indirect customs representative shall obtain the status of authorised CBAM declarant prior to importing goods into the customs territory of the Union. An indirect customs representative shall act as an authorised CBAM declarant where the indirect customs representative is appointed by an importer in accordance with Article 18 of Regulation (EU) No 952/2013 and agrees to act as authorised CBAM declarant, irrespective of whether the importer is exempted from the obligations under this Regulation pursuant to Article 2a of this Regulation.
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Annual CBAM declaration |
Reporting |
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- Description:
- By 30 September each year, submit through the CBAM registry a CBAM declaration for the preceding calendar year containing quantities, embedded emissions, certificates to be surrendered and, where applicable, verification reports.
- Frequency:
- Annual
- Check frequency:
- -
- Products/Services:
- All Annex I goods imported during the preceding calendar year, including goods below the single mass-based threshold
- Checking responsibility:
- Authorised CBAM declarant
- Check method:
- Submission through the CBAM registry and cross-check against customs information
- Rule set:
-
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- Source reference:
- Article 6(1)-(2)
- Source excerpt:
- By 30 September of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.
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Verification of actual emissions |
Due Diligence |
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- Description:
- Ensure that the total embedded emissions declared in the CBAM declaration are verified where actual emissions are used.
- Frequency:
- Annual
- Check frequency:
- -
- Products/Services:
- Actual embedded emissions
- Checking responsibility:
- Authorised CBAM declarant and accredited verifier
- Check method:
- Verification by a verifier accredited under Article 18
- Rule set:
-
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- Source reference:
- Article 8(1)
- Source excerpt:
- Where the embedded emissions are determined on the basis of actual emissions, the authorised CBAM declarant shall ensure that the total embedded emissions declared in the CBAM declaration submitted pursuant to Article 6 are verified by a verifier accredited pursuant to Article 18, based on the verification principles set out in Annex VI.
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Embedded-emissions records |
Record Keeping |
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- Description:
- Keep sufficiently detailed records of information required to calculate embedded emissions so that verification and review of the CBAM declaration are possible.
- Frequency:
- Continuous
- Check frequency:
- -
- Products/Services:
- Information required to calculate embedded emissions
- Checking responsibility:
- Authorised CBAM declarant
- Check method:
- Review by verifiers, the Commission and the competent authority
- Rule set:
-
-
- Source reference:
- Article 7(5)
- Source excerpt:
- The authorised CBAM declarant shall keep records of the information required to calculate the embedded emissions in accordance with the requirements laid down in Annex V. Those records shall be sufficiently detailed to enable verifiers accredited pursuant to Article 18, where applicable, to verify the embedded emissions in accordance with Article 8 and Annex VI and to enable the Commission and the competent authority to review the CBAM declaration in accordance with Article 19(2).
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Carbon-price evidence |
Record Keeping |
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- Description:
- Keep documentation and evidence of the carbon price effectively paid and retain the records until the end of the fourth year after the year in which the CBAM declaration was or should have been submitted.
- Frequency:
- Event-triggered
- Check frequency:
- -
- Products/Services:
- Evidence of the carbon price effectively paid in a third country
- Checking responsibility:
- Authorised CBAM declarant
- Check method:
- Review of certified documentation, payment evidence and information on the independent person
- Rule set:
-
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- Source reference:
- Article 9(2)-(3)
- Source excerpt:
- The authorised CBAM declarant shall keep records of the documentation required to demonstrate that the declared embedded emissions were subject to a carbon price in a third country that has been effectively paid as referred to in paragraph 1. The authorised CBAM declarant shall in particular keep evidence related to any rebate or other form of compensation available, in particular the references to the relevant legislation of that country. The information contained in that documentation shall be certified by a person that is independent from the authorised CBAM declarant and from the authorities of the third country. The name and contact information of that independent person shall appear on the documentation. The authorised CBAM declarant shall also keep evidence of the actual payment of the carbon price.
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Surrender of CBAM certificates |
Other |
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- Description:
- By 30 September each year, surrender the corresponding number of CBAM certificates through the CBAM registry and ensure that they are available on the account.
- Frequency:
- Annual
- Check frequency:
- -
- Products/Services:
- Embedded emissions declared and verified for the preceding calendar year
- Checking responsibility:
- Authorised CBAM declarant
- Check method:
- Surrender through the CBAM registry and review of account coverage
- Rule set:
-
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- Source reference:
- Article 22(1)
- Source excerpt:
- By 30 September of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (c), and verified in accordance with Article 8, for the calendar year preceding the surrender. The authorised CBAM declarant shall ensure that the required number of CBAM certificates is available on its account in the CBAM registry.
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Quarterly certificate coverage |
Other |
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- Description:
- From 2027, hold certificates at the end of each quarter corresponding to at least 50% of embedded emissions imported since the beginning of the year; comply by the end of the quarter following the quarter in which the threshold is exceeded.
- Frequency:
- Quarterly
- Check frequency:
- -
- Products/Services:
- CBAM certificates held in the CBAM registry account
- Checking responsibility:
- Authorised CBAM declarant
- Check method:
- Quarterly comparison of the account balance with embedded emissions
- Rule set:
-
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- Source reference:
- Article 22(2) and (2a)
- Source excerpt:
- From 2027, the authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 50 % of the embedded emissions in all goods it has imported since the beginning of the calendar year determined by reference to either of the following:
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Emissions determination and evidence by third-country operators |
Due Diligence |
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- Description:
- Determine embedded emissions for each type of goods, ensure their verification, retain verification reports and calculation records for four years, and where applicable determine and upload the carbon price and supporting evidence.
- Frequency:
- Continuous
- Check frequency:
- -
- Products/Services:
- Third-country installations and goods produced at those installations
- Checking responsibility:
- Operator of the third-country installation
- Check method:
- Calculation under Annex IV, verification by an accredited verifier and review of records
- Rule set:
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- Source reference:
- Article 10(5)(a)-(d)
- Source excerpt:
- The operator shall: (a) determine the embedded emissions calculated in accordance with the methods set out in Annex IV, by type of goods produced at the installation referred to in paragraph 1 of this Article; (b) ensure that the embedded emissions referred to in point (a) of this paragraph are verified in accordance with the verification principles set out in Annex VI by a verifier accredited pursuant to Article 18; (c) keep a copy of the verification report as well as records of the information required to calculate the embedded emissions in goods in accordance with the requirements laid down in Annex V for a period of four years after the verification has been performed, and, where applicable, a copy of the documentation required to demonstrate that the declared embedded emissions were subject to a carbon price in a third country that has been effectively paid, until the end of the fourth year after the year during which the independent person has certified the information contained in that documentation in accordance with Article 9(2); (d) determine, where applicable, the carbon price paid in a third country in accordance with Article 9, and upload accompanying documentation and evidence.
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Declaration of de minimis exemption |
Reporting |
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- Description:
- Declare reliance on the de minimis exemption in the relevant customs declaration.
- Frequency:
- Event-triggered
- Check frequency:
- -
- Products/Services:
- Imported goods whose cumulative net mass does not exceed the single mass-based threshold
- Checking responsibility:
- Customs authorities and competent authorities
- Check method:
- Review of the relevant customs declaration
- Rule set:
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- Source reference:
- Article 2a(1)
- Source excerpt:
- In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration.
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Registration of accredited verifiers |
Reporting |
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- Description:
- Within two months after accreditation, but not before 1 September 2026, request registration in the CBAM registry and notify changes to the registration information.
- Frequency:
- Event-triggered
- Check frequency:
- -
- Products/Services:
- CBAM registry information of the accredited verifier
- Checking responsibility:
- Accredited verifier
- Check method:
- Review by the competent authority and cross-check against accreditation data
- Rule set:
-
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- Source reference:
- Article 10a(1) and (4)
- Source excerpt:
- The verifier shall submit a request for registration in the CBAM registry to the competent authority of the Member State in which the national accreditation body is established. The verifier shall submit the request for registration within two months of the date on which the accreditation was granted, but not before 1 September 2026.
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Fees for the common CBAM platform |
Other |
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- Description:
- Pay the fees financing the establishment, operation and management of the common central platform.
- Frequency:
- Other
- Check frequency:
- -
- Products/Services:
- Use of the common central platform for CBAM certificates
- Checking responsibility:
- Commission and competent authorities
- Check method:
- Review of fee payments and platform accounts
- Rule set:
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- Source reference:
- Article 20(5a)
- Source excerpt:
- The costs incurred in connection with the establishment, operation and management of the common central platform shall be financed by fees payable by authorised CBAM declarants.
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Emtract Ingest