Returned goods, as defined in Article 203 of the Union Customs Code (Regulation (EU) No 952/2013), refer to goods initially released for free circulation in the EU and re-entering the EU market. These goods benefit from duty exemption under specific conditions outlined in customs legislation.
During the transitional period, CBAM reporting obligations do not apply to returned goods as defined in Article 203 of the Union Customs Code. Consequently, the embedded emissions of these goods are not required to be included in the quarterly CBAM report. However, reporting obligations remain applicable for returned goods as defined in Article 205 of the Union Customs Code. Article 205 covers goods that were re-exported after undergoing inward processing.
In the definitive period, reporting declarants must include returned goods defined in Article 203 of the Union Customs Code in their annual CBAM declaration. Still, they should input ‘zero’ for the total embedded emissions corresponding to those goods. Declarants must report the embedded emissions for goods defined under Article 205 of the Union Customs Code as they would for any other CBAM goods import.
It’s important to note that these “returned goods” provisions apply only to goods of non-EU origin. According to the rules of origin, goods originating from the EU are exempt from CBAM requirements when returned to the Union.
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