Who is responsible for CBAM reporting?

Customs authorities will communicate the reporting obligation to customs declarants during the transitional period. Depending on who lodges the customs declaration, the reporting declarant will be either the importer or the indirect customs representative.

Here are the responsibilities:

1. Importer Responsibility:
   • The importer assumes reporting responsibility if:
     • They lodge a customs declaration to release goods in their name and on their behalf.
     • They are the declarant with authorization to lodge a customs declaration and declare the importation of goods.
2. Indirect Customs Representative Responsibility:
   • The indirect customs representative takes on reporting obligations when:
     • They are appointed as the indirect customs representative following Article 18 of Regulation (EU) No 952/2013.
     • The importer is located outside the EU, or the indirect customs representative agrees to reporting obligations according to Article 32 of Regulation 2023/956, when the importer is within the EU.
     • The appointed indirect customs representative must be established within the EU and adhere to the conditions for customs representatives set by the concerned Member State (refer to Article 18 of Regulation (EU) No 952/2013).

Dubrink’s CBAM compliance software ensures smooth reporting processes, aiding importers and indirect customs representatives in fulfilling their reporting obligations accurately and efficiently.