compliance e AEO

CBAM obligations for reporting declarant

Agosto 17, 2023 /

CBAM transitional registry

The reporting declarant-for CBAM purposes- has to provide the following data:

  • the quantity of the goods imported;
  • the type of goods as identified by their CN code;
  • country of origin;
  • firm where the goods where manufactured;
  • UN/LOCODE;
  • Company name of manufacturer;
  • Geografical coordinates
  • Emission source;
  • technology used for the production of the goods;
  • the specific embedded direct emissions of the goods;

For electricity as imported goods, the reporting declarant shall report the following information:

  • the emission factor used for electricity;
  • the data source or method used for determining the emission factor of electricity;

For steel goods it is required the identification number of the specific steel mill where a particular batch of raw materials was produced, where known.

This is what the regulation draft C(2023) 5512 final “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…” lays down.  The status of AEO and its internal monitoring should be considered as approach to manage the obligations coming from the CBAM.