CBAM: new application user manual CBAM declarant portal

On 18 December 2024 EU Commission published  the Application User Manual CBAM Declarant Portal ver 1.4    with the purpose to support  in reporting “declarants and CBAM (Carbon Border Adjustment Mechanism) declarants (referred to in this document CBAM declarants) on how to utilise the CBAM Declarant Portal (referred to in this document CBAM Declarant Portal).

The Carbon Border Adjustment Mechanism (CBAM) Declarant Portal is the interface offered to CBAM Reporting Declarants to submit & manage the quarterly reports in the CBAM Transitional Registry. CBAM Regulation started applying, without financial adjustments, as of 1st October 2023 followed by a transitional period until 1 st January 2026. During this period importers of goods falling within the scope of the CBAM only have to report greenhouse gas emissions embedded in their imports and there will be no financial adjustment.  Importers have to report on a quarterly basis the embedded emissions in goods imported during the previous quarter of the calendar year, declaring direct and indirect emissions as well as any carbon price effectively paid abroad. This reporting-only process will apply until the end of 2025, with the last CBAM report, for the fourth quarter of 2025 (1st October – 31st December) to be submitted by 31st January 2026 to the competent authority.

Any CBAM goods importer established in an EU Member State is liable to submit the reports in CBAM Declarant Portal. Indeed, per Article 2 Definitions in Implementing Regulation (17/8/2023), the CBAM Report can be submitted by one of the following: (a) the importer who lodges a customs declaration for release for free circulation of goods in its own name and on its own behalf; (b) the person, holding an authorisation to lodge a customs declaration referred to in Article 182(1) of Regulation (EU) No 952/2013, who declares the importation of goods; (c) the indirect customs representative, where the customs declaration is lodged by the indirect customs representative appointed in accordance with Article 18 of Regulation (EU) No 952/2013, when the importer is established outside the Union or where the indirect customs representative has agreed to the reporting obligations in accordance with Article 32 of Regulation (EU) 2023/956”. A CBAM Reporting Declarant can submit a report for multiple importers if needed. One CBAM report per quarter can be submitted.

The CBAM Declarant Portal is accessible using internet browsers. Authorisation is provided by UUM&DS.