EU carbon rules / Regulations / CBAM Transitional Period Reporting Implementing Rules
Forms, calculation and default value rules for import declarations (2023-10 to 2025-12; as amended by 2024/2403)
This regulation applies to:
Amended by Implementing Regulation (EU) 2024/2403 (adjusting the forms, accounting and default value rules for transitional-period reporting); this Regulation applies only to the transitional period from 2023-10-01 to 2025-12-31, while reporting and certificate obligations in the definitive period (from 2026-01-01) are governed by the CBAM Regulation (Reg (EU) 2023/956, as amended by 2025/2083).
The following provisions define its scope:
Article 1 — Subject matter
This Regulation lays down rules for reporting obligations laid down in Article 35 of Regulation (EU) 2023/956 in respect of goods listed in Annex I to that Regulation imported into the customs territory of the Union during the transitional period from 1 October 2023 to 31 December 2025 (‘transitional period’).
Article 2 — Definitions, point (1) ‘reporting declarant’
‘reporting declarant’ means any of the following persons: (a) the importer who lodges a customs declaration for release for free circulation of goods in its own name and on its own behalf; (b) the person, holding an authorisation to lodge a customs declaration referred to in Article 182(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council (10), who declares the importation of goods; (c) the indirect customs representative, where the customs declaration is lodged by the indirect customs representative appointed in accordance with Article 18 of Regulation (EU) No 952/2013, when the importer is established outside the Union or where the indirect customs representative has agreed to the reporting obligations in accordance with Article 32 of Regulation (EU) 2023/956;
| Duty | Trigger | Evidence | Timing |
|---|---|---|---|
| Quarterly reports during the transitional period Report embedded emissions, indirect emissions and the carbon price paid in the country of origin. | Importing CBAM goods during the transitional period | Quarterly CBAM reports | 2023-10 to 2025-12 (transitional period, now ended) |
| Calculate and retain data in accordance with the implementing rules The rules set out default values, the use of actual data and conversion methods. | Persons responsible for reporting during the transitional period | Calculation working papers, producer data | During the transitional period |
Article 1 — Subject matter (transitional period 2023-10-01 to 2025-12-31)
This Regulation lays down rules for reporting obligations laid down in Article 35 of Regulation (EU) 2023/956 in respect of goods listed in Annex I to that Regulation imported into the customs territory of the Union during the transitional period from 1 October 2023 to 31 December 2025 ('transitional period').
Article 3(1) — Information to be reported per quarter
Each reporting declarant shall provide ... the following information regarding goods listed in Annex I to Regulation (EU) 2023/956 imported during the quarter to which the CBAM report relates: (a) the quantity of the goods imported, expressed in megawatt hours for electricity and in tonnes for other goods; (b) the type of goods as identified by their CN code.
Article 4(1) — Determination of embedded emissions
the specific embedded emissions of goods produced in an installation shall be determined using one of the following methods ... (a) determining emissions from source streams on the basis of activity data obtained by means of measurement systems and calculation factors from laboratory analyses or standard values; (b) determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow.
Article 5 — Use of estimated values
By way of derogation from Article 4, up to 20 % of the total embedded emissions of complex goods may be based on estimations made available by the operators of the installations.
Article 8(1) — Submission of CBAM reports
For each quarter from 1 October 2023 until 31 December 2025 the reporting declarant shall submit the CBAM reports to the CBAM Transitional Registry no later than one month after the end of that quarter.