CBAM reports and declarations for imported goods: Who, what, when?

To reduce carbon emissions in the EU and globally, the EU has put in place a legal framework - the Carbon Border Adjustment Mechanism (CBAM), set out in a recently published regulation. The CBAM will apply to imports of certain goods such as fertilisers, screws, wires, hydrogen, etc., the range of which will be expanded. The obligation for importers of these goods or their indirect customs representatives to submit quarterly CBAM reports comes into force already this year.