compliance e AEO

CBAM the definitions

CBAM transitional registry

On 17 August 2023  the  EU Commission published 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…”.

It gives the following definitions:

  • reporting declarant’ means any of the following persons:

(a) the importer who lodges a customs declaration;

(b) the person, holding an authorisation to lodge a customs declaration;

(c) the indirect customs representative.

  • rebate’ means any amount that reduces the amount due or paid by a person liable for the payment of a carbon price.