No, only goods released for free circulation into the EU are subject to CBAM reporting requirements. Goods transiting through the EU, without being released for free circulation, are not within the scope of CBAM.
Similarly, CBAM regulations do not apply to samples of non-EU origin, such as those sent for testing, which are declared for temporary admission and not released for free circulation.
And remember, Dubrink’s CBAM platform offers comprehensive tools to streamline CBAM compliance effortlessly! If you want to know if your goods are CBAM goods, please use the Free CBAM Identifier.