CBAM transitional registry submission: timeline of obligations for reporting declarant

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…” in its article n.8 lays down that

• For each quarter from 1 October 2023 until 31 December 2025 the reporting declarant has to submit the CBAM reports to the CBAM Transitional Registry no later than one month after the end of that quarter;
• In the CBAM Transitional Registry the reporting declarant has to provide information and indicate, whether:

(a) the CBAM report is submitted by an importer in its own name and on its own behalf;

(b) the CBAM report is submitted by an indirect customs representative on behalf of an importer.