More specifically, As a natural person purchasing a CBAM good online for personal use, do I need to comply with CBAM reporting obligations?
The CBAM primarily targets basic materials and goods, with limited applicability to finished products. If the total intrinsic value of CBAM goods in the consignment remains below EUR 150, the de minimis exemption applies, relieving individuals of reporting obligations.
Additionally, individuals typically buy from EU-based sellers who import goods through couriers when purchasing goods online. In such cases, the seller, acting as the ‘reporting declarant,’ assumes CBAM reporting responsibilities. Therefore, individuals are not directly subject to CBAM obligations.
Dubrink’s CBAM compliance software ensures accurate assessment of exemption eligibility, providing clarity for individuals engaging in personal importations.