The CBAM Regulation exempts goods intended for military activities as specified in Article 1, point (49), of Commission Delegated Regulation (EU) 2015/2446 (UCC-DA) from CBAM requirements, as outlined in Article 2(3)(c) of the CBAM Regulation.
However, it’s essential to note that this exemption applies specifically to goods moved between military forces, such as those between NATO bases, in the context of military activities. For goods produced, repaired, or processed by commercial companies in the EU and sold to EU military forces, the CBAM Regulation applies.
When declaring cross-border movements of military goods subject to the exemption, it’s advisable to use NATO or EU Form 302, as defined by Regulation (EU) 2015/2446 (UCC-DA). If goods are not declared using Form 302, importers should clarify in the customs declaration that the goods are exempt from CBAM under Article 2(3)(c) of the CBAM Regulation.
Imported goods for military authorities of an EU Member State, not intended for use in activities specified in Article 1(49) UCC-DA, are not exempt from CBAM requirements.
Furthermore, goods placed under inward processing for aircraft delivery or repair, as defined by Article 324(1)(c) and (3) UCC-IA, are also exempt from CBAM obligations.