4/8 CBAM: an overview of the reporting obligations

Regulation (EU) 2023/956 introduced CBAM, as a means of ensuring that importers pay for the harmful emissionscaused by the production of certain goods. Currently, importers or their indirect representatives must file a report each quarter on the CBAM goods imported during the preceding quarter. Even occasional importers of CBAM goods are obliged to do that. There is no annual de minimis limit to exempt small importers. 

Learn more about CBAM and the reporting obligations for importers by watching the recording. If you want to find out more how to calculate carbon emissions for the purpose of CBAM recording watch the recording of the webinar 'Understanding CBAM: The New Frontier for Customs'.

Please find the slides in the resources section.