CBAM: an overview of the reporting obligations

This recording gives customs and trade compliance professionals a practical walkthrough of the Carbon Border Adjustment Mechanism (CBAM) reporting obligations that apply to importers and their indirect representatives during the CBAM transition period.

Topics covered:

• What CBAM is and how it relates to the EU's internal Emissions Trading System
• The goods currently in scope (cement, iron and steel, aluminium, fertiliser, electricity, hydrogen and their precursors) and how the scope may expand
• The quarterly reporting cycle, deadlines and the shift to CBAM certificates and carbon-tax payment from 1 January 2026
• The €150 per-consignment reporting threshold and the absence of a small-importer exemption
• The link between CBAM reporting and customs declarations, including EORI numbers and cross-checking under CERTEX and the EU Single Window
• Penalties for non-submission and the practical consequences of missed deadlines
• The European Commission's importer checklist and the role of National Competent Authorities
• What must go into a CBAM report: commodity codes, production routes, embedded emissions and the use (and phase-out) of default emission values
• Practical recommendations for compiling CBAM data alongside customs declarations, and the shortage of customs agents with CBAM expertise

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.