CBAM, authorized declarant and CBAM declaration

The authorized declaranti is obliged to perform a CBAM declaration which has to contain the following:

(a) the total quantity of each type of goods imported during the calendar year preceding the declaration, expressed in megawatt hours for electricity and in tonnes for other goods;

(b) the total embedded emissions, expressed in tonnes of CO2 emissions per megawatt-hour of electricity or for other goods per tonne of  emissions per tonne of each type of goods;

(c) the total number of CBAM certificates corresponding to the total embedded emissions.

Finally pay attention to the fact that if the imported goods are processed products resulting from the inward processing procedure  the authorised declarant shall report in the CBAM declaration the total emissionsembedded in the goods placed under the inward processing procedure