CBAM, inwards processing and reporting declarant
For the goods placed under inward processing relief (IPR) and subsequently released for free circulation either as the same goods or as processed products, the reporting declarant submits in the CBAM reports the following data:
- quantity of goods;
- embedded emissions;
- coutry of origin;
- quantity of goods under IPR
These data are, partially, covered by the AEO self assessment questionnaire.