circular economy,  compliance e AEO

CBAM questions & answers: last updated on 31 January 2024

Febbraio 2, 2024 /

On 31 January 2024 EU Commission published the last version of  “ Carbon Border Adjustment Mechanism (CBAM) Questions and Answers” already released on the 23 January.

In particular, the new topics are:

QUESTION n.11. Does the CBAM apply to packaging?

ANSWER: “…The CBAM reporting obligation applies if the CN code of the packaging is given in the customs declaration and is covered by Annex I to the CBAM Regulation…”

QUESTION 12: Does the CBAM apply to goods produced in EU outermost regions, such as Mayotte or La Reunion?

ANSWER: “….The CBAM Regulation applies only to CBAM goods originating in third countries and imported into the customs territory of the Union. The list of territories which comprise the EU customs territory is included in Article 4 of the Union Customs Code (Regulation (EU) No 952/2013). La Réunion, Mayotte, Guadeloupe and Martinique are part of the EU customs territory, and therefore the CBAM Regulation does not apply to goods produced in these territories…”.

QUESTION 24: Will companies be allowed to report at centralised level if subsidiaries in the different Member States have different Economic Operators Registration and Identification (EORI) numbers?

ANSWER:

“….• In principle, CBAM goods are attributed to a CBAM reporting declarant through the EORI number provided to the customs authorities. This means that by default, the CBAM reports for the different subsidiaries (with different EORI numbers) will be done separately.

  • However, multiple group entities of the same multinational corporation can appoint one single indirect customs representative to carry out customs obligations and the related CBAM obligations at a centralised level for all group entities.
  • It is also possible that one group entity acts as indirect customs representative for the CBAM goods imported by all other group entities. However, the general rule still applies: indirect customs representatives which act as reporting declarants and submit CBAM reports must also carry out the customs obligations related to the goods covered by the CBAM report.
  • Further, it would also be possible for one group entity to submit CBAM reports as service provider for other group entities of the same multinational corporation. This is in principle possible, but (i) the other group entities would remain reporting declarants for the goods they imported and would therefore remain legally liable for the CBAM report, and (ii) the group entity acting as service provider would need to submit a separate CBAM report for the goods imported by each group entity, including for the goods it has imported itself…”.

QUESTION N.26:  I was unable to submit the first CBAM report within the submission deadline due to technical errors. What should I do?

ANSWER:

“…• If a reporting declarant is unable to submit a CBAM report within the submission deadline due to technical errors, delayed submission can be requested via the CBAM Transitional Registry;  

  • The option to “request delayed submission (technical error)” will be available in the CBAM Transitional Period from 1st February 2024. After the request is made, reporting declarants will have 30 days to submit their CBAM report.
  • Without prejudice to the “request delayed submission”, in line with the Implementing Regulation 2023/1773, reporting declarants may subsequently modify and correct their first three CBAM reports until 31 July 2024.
  • In accordance with the guidance provided to National Competent Authorities (NCAs), no penalties will be imposed on reporting declarants who have experienced difficulties in submitting their first CBAM report…”.

QUESTION N.28: I am a natural person and have purchased a CBAM good online for my personal use. I later realised that the good was imported into the EU. Do I need to comply with the CBAM reporting obligations?

ANSWER:

“…• The CBAM mostly applies to basic materials and basic material goods such as steel or cement, and only to a limited number of finished products. If the total intrinsic value of the CBAM goods in the consignment does not exceed EUR 150, the de minimis exemption applies.

  • Secondly, individuals usually purchase goods from a seller established in the EU, who will import the good through a courier. The courier would lodge the customs declaration in the name of the seller, who is considered the ‘reporting declarant’ for CBAM purposes. In such case, individuals will not appear anywhere in the customs declaration and the CBAM Regulation does not apply to them….”.

 

QUESTION N.30: Is it mandatory to report the associated operators/installations of the CBAM goods declared?

ANSWER:

“….• As a general rule, it is mandatory for reporting declarants to report information on the operators/installations where the CBAM goods were produced.

  • By derogation from this rule, reporting declarants may decide not to provide this information for imports occurring until 30 June 2024 if the embedded emissions were determined using other methods pursuant to Art. 4(3) of Implementing Regulation (EU) 2023/1773, including default values made available and published by the Commission.
  • It is not mandatory to add the operators/installations to the installation/operator registry available within the CBAM Transitional Registry. This is an optional functionality designed to ease the burden in the case of multiple reporting. Therefore, data on operators/installations can be filled in directly in the CBAM report without being previously recorded in the installation/operator registry….”

QUESTION.50: Who can fill in the CBAM report in the CBAM Transitional Registry for the reporting declarant?

ANSWER:

“….• Multiple Transitional Registry user accounts can be linked to the same EORI number as long as these accounts are from employees of the responsible reporting declarant (i.e. the importer or indirect customs representative). However only one user will be able to edit a particular CBAM quarterly report in the CBAM Transitional Registry at a given time.

  • The reporting declarant can delegate access to the Transitional Registry to a service provider, who can fill in the CBAM report in the name and on behalf of the reporting declarant. The delegation in such cases follows the delegation model “Employer – Employee”, where “Employer” is either the importer or an indirect customs representative and “Employee” is the service provider. Note that in this case both the importer-employer (EO) and the provider-employee (EMPL) users will need to be configured by the Member States in UUM&DS and the importer will be responsible to delegate (via UUM&DS) the CBAM Declarant access to the Service Provider (when the Service Provider connects to the CBAM Registry as employee he is using the EORI of the importer that has delegated the access)….”.

QUESTIONS N. 86: What should be filled in the field “steel mill identification number” in the CBAM report?

ANSWER:  

“…•The “steel mill identification number”, also known as “heat number”, in principle indicates the mill/furnace where the steel product came from. In case there are many different heat numbers, we suggest leaving a comment. However if there are only a few heat numbers, they can all be filled in the field.

  • Note that, while we encourage you to provide this information, the “steel mill identification number” is an optional field…”.

QUESTION N.88: Can an importer use different customs representatives for the customs declaration and the CBAM reporting?

ANSWER:

“…• As regards the reporting requirements applicable during the transitional period, the CBAM Regulation (Article 5) foresees the possibility for importers of CBAM goods to appoint direct or indirect customs representatives within the meaning of Article 18 of the Union Customs Code (see to that effect Regulation No 952/2013):

o in the case of direct representation, the EU-established importer would be subject to the CBAM obligations while the direct customs representative keeps the status of customs declarant.

o if an EU-established importer appoints an indirect customs representative, and the latter so agrees, the reporting obligations shall apply to such indirect customs representative.

o where the importer is not established in a EU Member State, the reporting obligations shall apply to the indirect customs representative in any case.

  • There is no possibility during the transitional period for an importer to have several indirect customs representatives for CBAM goods covered by the same customs declaration.
  • For an importer established in an EU Member State, it would be possible to use a direct customs representative to carry out customs obligations, and to hire a service provider to enter CBAM reporting data in the CBAM Transitional Registry. For this purpose, the importer would delegate access to the Transitional Registry to this service provider, who would fill in the CBAM report in the name and on behalf of the importer. The delegation in such cases follows the delegation model “Employer – Employee”, where “Employer” is either the importer or an indirect customs representative and “Employee” is the service provider. Note that in this case both the importer-employer (EO) and the provider-employee (EMPL) users will need to be configured by the Member States in UUM&DS and the importer will be responsible to delegate (via UUM&DS) the CBAM Declarant access to the Service Provider (when the Service Provider connects to the CBAM Registry as employee he is using the EORI of the importer that has delegated the access). However, the importer would remain the reporting declarant and therefore legally liable for CBAM obligations.
  • For an importer established outside the EU, the indirect customs representative will be responsible for both the customs declaration and the CBAM declaration…”

QUESTION N.109: How will I be able to find accredited CBAM verifiers?

ANSWER:

“…• The accreditation of CBAM verifiers will be the task of National Accreditation Bodies (NABs) in the EU Member States. This has not yet taken place, since relevant secondary legislation is yet to be adopted …”.