compliance e AEO

CBAM Sweden Tax Customs Department

Luglio 11, 2023 /

The Swedish Tax and Customs Department in its presentation of   July 2023 undelined that the CBAM (carbon border adjsutment mechanism) will be enforced with “…Secondary legislation – supplement framework

  • Adopted by EU Commission based on empowerments in CBAM Regulation, prepared by CBAM Committee (Member States Representatives) and stakeholder views;
  • 12 implementing acts, to ensure detailed uniform application
  • One on methods for reporting during transitional period; as soon as possible (July 2023);
  • 11 others (sufficiently prior to 1 January 2026)
  • 4 delegated acts – reflect certain developments
  • E.g. circumvention, adding countries to list of countries excluded from CBAM fulfilling certain criteria, such as linking to EU ETS…”