CBAM, reporting declarant and AEO: additional contribution for a better understanding
In order to complete our check of the relationships between the reporting declarant for CBAM and AEO we would recall that M.L. Schippers & W. de Wit in “Proposal for a Carbon Border Adjustment Mechanism” underlined that an AEO status helps and improves the CBAM fullfilment.
Indeed, they wrote: “…As well as the establishment requirement, parties wanting to qualify as authorized declarants have to meet various other conditions, as shown by the information to be included with requests for registration (Article 5(3)). These include having an Economic Operators Registration and Identification (EORI) number and complying with conditions reminiscent of some of the conditions applying to parties wanting to be classified as an Authorized Economic Operator (AEO). These include evidence of their proper compliance with tax and customs requirements and of being operationally and financially able to meet their obligations under the CBAM proposal…” and again “…In order to reduce the administrative burden for competent authorities and authorized declarants alike we would be in favour of allowing certain conditions to be regarded as being met if the customs authorities have already designated the applicant as an AEO. Under Article 16(1), successful applications for the status of authorized declarant result in declarants being assigned a unique CBAM account number. Authorized declarants are granted access to the national database in which their details are registered…”.